Trying to get the homeowner exemption on your California property tax bill?
California’s Homeowners’ Exemption may reduce the taxable value of your home by $7,000 if you own the home and use it as your main home.
You usually file one claim with your county assessor. You do not file it with the State Board of Equalization. You also do not file it with the tax collector unless your county specifically tells you to send something there.
The key date is January 1. For the full exemption on the regular tax roll, the usual filing deadline is February 15. A late claim may still give a partial exemption if it is filed by December 10.
Start by checking the official California Homeowners’ Exemption page and then contact the county assessor for the county where the home is located.
What the California Homeowners’ Exemption does
The Homeowners’ Exemption is a property tax exemption. It lowers the taxable value used to calculate your property tax bill.
It is not a refund check. It is not a rent rebate. It is not a payment plan. It is not an appeal of your assessed value.
The California State Board of Equalization explains that the exemption provides a $7,000 reduction in taxable value for a qualifying owner-occupied home. Because the reduction is to taxable value, not a dollar-for-dollar cut to the bill, the tax savings are usually much smaller than $7,000. At a 1% property tax rate, $7,000 of taxable value equals about $70 in tax before local voter-approved taxes or assessments are considered.
That may sound small compared with a full property tax bill. But it is still worth checking. Once the exemption is properly granted, annual filing is generally not required unless eligibility changes.
Who may qualify
The basic rule is simple, but the details matter. You may qualify if you own the dwelling and occupy it as your principal place of residence.
For the regular property tax roll, the home generally must be your principal residence as of the lien date, January 1. California’s official claim instructions also describe a separate supplemental assessment situation for a home bought or newly built after January 1.
The usual requirements
- You are the owner, co-owner, or a purchaser named in a contract of sale.
- The property is a dwelling that is subject to property tax.
- You occupy the dwelling as your principal place of residence.
- For the regular roll, the home is your principal residence on January 1.
- You file the official claim with the county assessor where the property is located.
A dwelling can include more than one type of home. Official instructions mention examples such as a single-family home, condominium, unit in a cooperative housing project, houseboat, manufactured home, certain taxable improvements, and certain land interests where a person lives in a state-licensed trailer or manufactured home.
Do not assume every housing situation qualifies. Some manufactured homes are not subject to local property tax because they pay vehicle license fees or other charges instead. If you live in a mobilehome, manufactured home, cooperative, houseboat, or a home on government-owned land, ask the county assessor how the rule applies to your property.
What counts as your principal residence?
Your principal residence is the home you actually use as your main home.
The official claim instructions say the assessor may look at facts such as where you are registered to vote, the address on your automobile registration, and where you normally return after work. These are examples. Your county assessor may ask for other facts if your situation is unclear.
A second home, vacation home, vacant property, or rental property does not qualify as your principal residence just because you own it.
If you split time between homes, are moving, are separated from a spouse or registered domestic partner, are in a care facility, or have family living in the home, do not guess. Ask the assessor before filing or before assuming you no longer qualify.
Where to file
File with the county assessor in the county where the property is located.
The official form is BOE-266, Claim for Homeowners’ Property Tax Exemption. Many counties provide their own version or county-branded copy of the state form. Some counties use the statewide BOE-266 e-Forms page. Others provide the form directly on the county assessor’s website.
If you are unsure where to start, use the State Board of Equalization’s county contacts list to find your county assessor.
County procedures can differ
The state rule is statewide, but the filing process is local. One county may let you download a form. Another may mail a claim form after a property transfer. Another may have a local online process or require an original signature. Follow your county assessor’s instructions.
Do not send a homeowners’ exemption claim to a private company that sends you a mailer. You can deal directly with your county assessor. If a mailer looks official but asks for a processing fee, compare it with your county assessor’s website before responding.
The deadline most homeowners need to know
For the regular roll, California’s official guidance says the claim may be filed any time after you become eligible. To receive the full $7,000 exemption for the fiscal year that begins July 1, file no later than February 15.
If you file after February 15 but on or before December 10 of the same year, the state guidance says 80% of the exemption may be allowed. That is $5,600 of assessed value.
If you file after December 10, no exemption can be allowed for the current year under the official state guidance. You may still be able to get the exemption for a later year if you are eligible and file properly.
| When the claim is filed | What may happen |
|---|---|
| On or before February 15 | Full $7,000 assessed value exemption may apply for the fiscal year, if eligible. |
| After February 15 and on or before December 10 | 80% of the exemption may apply for the current year, if eligible. |
| After December 10 | No exemption for the current year under state guidance. Ask the assessor about future-year filing. |
If February 15 or December 10 falls on a weekend or holiday, do not rely on a general rule from another state or another county. Check your county assessor’s filing instructions.
If you bought the home or finished construction after January 1
California also has a supplemental assessment rule. This often matters after a purchase, change in ownership, or completed new construction.
The official BOE information sheet says that if you purchase a home or complete construction after the January 1 lien date and occupy the home within 90 days, you can file for the exemption on the supplemental assessment if the prior owner did not already have the exemption.
For 100% of the exemption on the supplemental assessment, state guidance says you must file within 30 days of the date on the assessor’s Notice of Supplemental Assessment. If you miss that 30-day deadline, a partial exemption may still be allowed if the claim is filed by the delinquency date printed on the supplemental tax bill. After that, the exemption is not available on that supplemental assessment.
Supplemental assessments confuse many new homeowners. A supplemental bill is separate from the regular annual property tax bill. If you just bought a home and received a new notice or bill, read the dates closely and contact the assessor quickly.
What to gather before you file
The BOE-266 claim form is short, but mistakes can slow things down. Before you file, gather the basic facts your assessor may need.
- The property address.
- The assessor’s parcel number, if you have it.
- The owner’s full legal name and mailing address.
- The date you began occupying the home as your principal residence.
- Information requested on the county version of BOE-266.
- A copy of any Notice of Supplemental Assessment, if the claim is tied to a new purchase or new construction.
- Any county instructions about signatures, mailing, online filing, or proof of occupancy.
The form instructions say the assessor uses identifying information to verify eligibility and prevent duplicate claims. If you are helping an older parent, a surviving spouse, or an owner who cannot sign, ask the assessor what signature authority or representative documentation is required. Do not assume a helper can sign without proof.
Situations that can cause problems
Most problems come from one of four things: the wrong office, the wrong home, the wrong date, or a change that was not reported.
You thought it was automatic
Some counties mail a form to new owners. But the state rule still requires a claim. If you did not file and the exemption is not shown on your tax bill, contact the assessor.
You filed with the tax collector instead of the assessor
The assessor handles the exemption. The tax collector handles tax bills and payments. If your bill is due soon, you may need to talk to both offices: the assessor about the exemption and the tax collector about payment deadlines.
You rented out the home or moved
The exemption does not apply to a property that is rented, vacant, under construction on the lien date, or used as a vacation or secondary home. If your home stops being your principal residence, you must notify the assessor.
The home is in an LLC, corporation, trust, or unusual title arrangement
Official guidance says the exemption generally cannot be granted to a corporation or other legal entity that holds title, even if a person owns all of that entity. Trusts, partnerships, co-ops, family transfers, and estate situations can require closer review. Ask the county assessor before assuming the answer.
You and a spouse or registered domestic partner have more than one home
Official guidance says a married couple or registered domestic partners who have more than one residence may only claim one Homeowners’ Exemption unless each has established a separate principal place of residence and provides the county assessor with documentation of separate residences.
If the home is no longer eligible, tell the assessor
This is easy to miss.
Once granted, the exemption stays in effect until eligibility changes. That does not mean you can keep it after you move out, sell the home, rent the property, or start using it as a vacation home.
The official form instructions say the homeowner is responsible for notifying the county assessor when the property is no longer eligible. The instructions also warn that failure to notify the assessor in a timely manner may lead to a penalty of 25% of the escape assessment.
If you are unsure whether a change ends eligibility, ask the assessor in writing or keep notes from the call. This is especially important if a parent has moved to a care facility, a family member is living in the home, or the property is being rented part of the year.
Temporary absence, care facility stays, and damaged homes
Some temporary absences may not end the exemption. But the rules are specific.
The State Board of Equalization issued guidance after a 2023 law change explaining that the exemption should not be revoked in certain care facility situations if the owner would occupy the dwelling if not confined, intends to return when possible, and the dwelling is not rented or leased outside the allowed family rule.
Other rules may apply when a home is damaged by a misfortune or calamity, or destroyed in a disaster covered by a Governor-proclaimed state of emergency.
These situations are fact-sensitive. If an owner is in a hospital, nursing home, rehabilitation facility, assisted living setting, or displaced by damage, contact the county assessor before giving up the exemption or before assuming it continues.
Renters should not file this exemption
The California Homeowners’ Exemption is for an owner-occupied home. Renters do not file this claim for the home they rent.
If you rent from a landlord, this exemption does not belong to you. If you own a mobilehome or manufactured home but rent the space underneath it, the answer may depend on whether the home itself is subject to local property tax and whether you occupy it as your principal residence. Ask the county assessor before deciding you are not eligible.
Do not confuse this with other property tax relief
California uses several different property tax terms. They do not all do the same thing.
| Relief type | What it usually means | How it differs from the Homeowners’ Exemption |
|---|---|---|
| Exemption | Removes part of value from taxation. | The Homeowners’ Exemption removes up to $7,000 of assessed value from a qualifying owner-occupied home. |
| Rebate or credit | May reduce taxes owed or provide a credit through another system. | The Homeowners’ Exemption is not a renter rebate or income tax credit. |
| Deferral or postponement | May delay payment of property taxes. | California’s property tax postponement program is separate and can involve repayment, interest, and a lien. |
| Freeze | May limit or freeze part of a tax bill or assessment in some states. | The Homeowners’ Exemption does not freeze your assessed value. |
| Assessment appeal | Challenges the assessed value or assessment decision. | The Homeowners’ Exemption does not prove your home is overassessed. |
If your problem is that the assessed value is too high, read the county’s assessment appeal instructions. If your problem is that you cannot pay the bill, contact the tax collector quickly and look for payment or postponement options. Filing the Homeowners’ Exemption alone will not stop tax penalties, collections, or a tax sale process.
If you are late
Do not ignore the issue just because the February 15 date passed.
If it is still on or before December 10, a regular-roll claim may still qualify for 80% of the exemption for the current year. If December 10 has passed, contact the assessor about filing for a later year and ask whether any county-specific correction process applies to your situation.
If the issue involves a supplemental assessment, check the date on the Notice of Supplemental Assessment and the delinquency date on the supplemental bill. The supplemental filing window is different from the regular February 15 and December 10 dates.
Keep paying attention to tax bill due dates. A pending exemption question usually does not erase penalties for a late tax payment.
If your claim is denied or removed
First, ask the assessor why. A denial may be based on missing information, missed timing, ownership, occupancy, duplicate claims, or another exemption already applying to the property.
Then check the official notice or letter for any deadlines. Do not rely only on a phone call if the notice gives a deadline.
If the county says the home was not your principal residence, gather facts that show where you actually lived. Examples may include voting registration, vehicle registration, utility records, insurance records, mailing address history, or other documents the assessor says are relevant.
If the disagreement is really about value, not the exemption, that is a different process. You may need the county assessment appeals process, which has its own deadlines and evidence rules.
If you are facing a tax bill you cannot pay, talk to the tax collector as soon as possible. The assessor decides exemptions. The tax collector handles payment, penalties, delinquency, and collection steps.
When another California exemption may matter more
Some homeowners should ask about a different exemption before filing or renewing assumptions.
The clearest example is the California Disabled Veterans’ Exemption. Official BOE guidance says the Homeowners’ Exemption or the Disabled Veterans’ Exemption is available on a principal residence, and if a homeowner qualifies for the Disabled Veterans’ Exemption, that exemption is generally better because the amount is higher.
This does not mean every veteran qualifies. Disabled veterans’ rules depend on specific state requirements and proof. If this might apply, ask the assessor about the official California Disabled Veterans’ Exemption before assuming the Homeowners’ Exemption is the right claim.
The Homeowners’ Exemption can also be connected to some family transfer and Prop 19 questions. If you received a home from a parent, child, grandparent, or grandchild, do not treat this as a routine filing issue. Ask the assessor about the Homeowners’ Exemption and any separate Prop 19 or intergenerational transfer forms and deadlines. You can also review our separate California Prop 13 and Prop 19 basics guide.
A careful way to handle this today
If you are trying to act now, use this order.
- Look at your latest property tax bill and see whether a homeowners’ exemption is already listed.
- Find your county assessor through the official BOE county contacts list.
- Ask for the current BOE-266 Homeowners’ Exemption claim process for your county.
- Tell the assessor if the home was bought after January 1 or if you received a supplemental assessment notice.
- Ask which deadline applies: February 15, December 10, or the supplemental assessment deadline.
- Keep a copy of the completed claim and proof of how and when you sent it.
- If a tax bill is already due, contact the tax collector separately about payment deadlines.
A short call or email to the assessor can prevent a wrong filing. It can also help you find out whether your county needs an original signature, online submission, mailed form, or additional proof.
Editorial note
Property Tax Relief Guide is an independent information site. It is not a government agency, law firm, tax office, tax-prep company, or benefits office.
This guide was written using official California State Board of Equalization materials, official BOE claim instructions, and county assessor guidance where helpful. Rules, forms, and local filing procedures can change. Before filing, appealing, or relying on a deadline, confirm the details with the county assessor or other official office that handles your property.
This article is general information. It is not legal, tax, financial, or government-agency advice.