Property Tax Exemptions
If you own and occupy your home as your principal residence on January 1, you may apply for a homeowner’s exemption. This exemption reduces your assessed value on the annual assessment roll by up to $7,000.
If you build or acquire a home, and there was no exemption on the annual assessment roll, you may also apply for a homeowner’s exemption on the supplemental assessment roll. In order to qualify, you must occupy the home within 90 days of the completion of the new construction or change in ownership. You should apply within 30 days of receiving a notice of supplemental assessment.
On the annual assessment roll, the full $7,000 exemption is available if filed by 5 p.m. on February 15. 80% of the exemption is available if filed between February 16 and December 10 at 5 p.m. You must immediately notify the Assessor’s Office if a property is no longer eligible for the homeowner’s exemption. If you change your principal residence, you must apply for an exemption on your new property.
For more information or to receive an application, please call 209-533-5535.
Disabled Veteran’s Exemption
If you are a veteran who is totally disabled (service related 100%), blind in both eyes, or have lost the use of more than one limb as a result of injury or disease during military service, you may apply for a disabled veteran’s exemption.
The benefit is also available to unmarried surviving spouses of qualifying veterans. For more information, or to receive an application, please call 209-533-5535.
Real and personal property used exclusively by a church, college, cemetery, museum, school, or library may qualify for an exemption. Properties owned and used exclusively by nonprofit religious, charitable, scientific, or hospital corporations may also be eligible for an exemption. For more information, or to receive an application, please call 209-533-5535.
New Construction Exclusion from Supplemental Bills
California Revenue and Taxation Code provides that any real property on which new construction is completed and which qualify for the exclusion under Section 75.12 shall not be added to the Supplemental Roll until the date that property, in whole or in part:
(A) Changes ownership
(B) Is rented or leased, or
(C) Is occupied or otherwise used by the owner or with the owner’s consent, except a model home or other use which is incidental to an offer for a change in ownership, whichever comes first.
This Exclusion applies only if the owner notifies the assessor in writing within 30 days of the commencement of new construction that he or she offers or intends to offer that property for sale or other change of ownership, and does not intend to rent, lease, occupy other otherwise use the property, except models homes or other use that is incidental to an offer for a change of ownership, and the owner request the application of this section.