Who qualifies for the Homeowners' Exemption in California?

The home was your main home on January 1. Not rentals, second homes or vacant homes. Can't be combined with the Disabled Veterans' Exemption. $7,000 off your assessed value, which is about $70 to $90 a year. Deadline: February 15 for the full $7,000. Filed after February 15 and by December 10, you get 80% ($5,600) for that year.

Who qualifies for the Disabled Veterans' Exemption (basic) in California?

A veteran rated 100% disabled (or paid at the 100% rate for being unable to work), blind, or who lost the use of two or more limbs because of service, or the unmarried surviving spouse of one. The home must be their main home. $180,671 off assessed value for the January 1, 2026 lien date ($185,889 for 2027). Deadline: February 15 for the full year. Filed by December 10, you get 90%.

Who qualifies for the Disabled Veterans' Exemption (low income) in California?

Same as the basic exemption, with household income of $81,131 or less (2026 lien date). $271,009 off assessed value for the January 1, 2026 lien date ($278,836 for 2027, income limit $83,474). Deadline: February 15 every year.

Who qualifies for the Property Tax Postponement in California?

62 or older by December 31, 2026, or blind, or disabled. You own and live in the home, have at least 40% equity, no reverse mortgage, and 2025 household income of $57,002 or less. The state pays this year's tax for you as a loan, secured by a lien on the home. It is repaid when you sell or move, with interest. It is not forgiven. Funding is limited and first come, first served. Deadline: October 1, 2026 through February 10, 2027.

Rules by state / California

California property tax, line by line.

Your county sends one secured bill a year for July 1 to June 30. The left side is tax on your assessed value: a 1% general tax capped by Proposition 13, plus rates for bonds that voters approved. The right side is flat charges (parcel taxes, assessments, Mello-Roos, sewer, lighting and similar) that don't depend on your home's value.

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At a glance

Who sends the bill: The county treasurer-tax collector. The county auditor-controller adds the rates and the flat charges that cities and districts send in.
When it comes: By November 1 (most counties mail in October).
When it's due: First half due November 1, late after December 10. Second half due February 1, late after April 10 (or the next business day).
If you pay late: 10% of the late half. A late second half also adds a cost charge (often $10).
Value is set as of: January 1 (the lien date)
Limits on increases: 2% a year, unless the home sells or is newly built on.

Bill dates source · Assessment source

What may come off

4 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homeowners' Exemption

Who: The home was your main home on January 1. Not rentals, second homes or vacant homes. Can't be combined with the Disabled Veterans' Exemption.
What you get: $7,000 off your assessed value, which is about $70 to $90 a year.
How to apply: File form BOE-266 with your county assessor. It's free, and you file once.
Deadline: February 15 for the full $7,000. Filed after February 15 and by December 10, you get 80% ($5,600) for that year.
If you're late: After December 10, nothing for that year, but it starts the next year.
After that: One time. It stays until you sell or move out.

Source

Disabled Veterans' Exemption (basic)

Who: A veteran rated 100% disabled (or paid at the 100% rate for being unable to work), blind, or who lost the use of two or more limbs because of service, or the unmarried surviving spouse of one. The home must be their main home.
What you get: $180,671 off assessed value for the January 1, 2026 lien date ($185,889 for 2027).
How to apply: File form BOE-261-G with your county assessor, with your VA rating letter.
Deadline: February 15 for the full year. Filed by December 10, you get 90%.
After that: One time for the basic exemption.

Source

Disabled Veterans' Exemption (low income)

Who: Same as the basic exemption, with household income of $81,131 or less (2026 lien date).
What you get: $271,009 off assessed value for the January 1, 2026 lien date ($278,836 for 2027, income limit $83,474).
How to apply: File form BOE-261-G with your county assessor, with proof of income.
Deadline: February 15 every year.
If you're late: Filed by December 10, you get 90%.
After that: Every year.

Source

Property Tax Postponement

Who: 62 or older by December 31, 2026, or blind, or disabled. You own and live in the home, have at least 40% equity, no reverse mortgage, and 2025 household income of $57,002 or less.
What you get: The state pays this year's tax for you as a loan, secured by a lien on the home. It is repaid when you sell or move, with interest. It is not forgiven. Funding is limited and first come, first served.
How to apply: Apply to the State Controller's Office, (800) 952-5661. Form: Property Tax Postponement application.
Deadline: October 1, 2026 through February 10, 2027.
After that: Every year.

Source

Flat charges and parcel taxes. Many California school districts and cities exempt owners who are 65 or older, get SSI or SSDI, or have low incomes from their parcel taxes. You apply to the district or city, not the assessor, and deadlines are usually in early summer for the next bill. Some cities also refund a charge you already paid.

In some situations

If you moved, inherited, built or had a disaster

Moving your low tax value to a new home (Proposition 19)

Who: 55 or older, or severely disabled, or a disaster victim, who sold a main home in California and bought or built a new main home within two years.
What you get: Your old home's taxable value moves to the new one, plus any difference in price. Up to three times.
How to apply: File BOE-19-B (55 or older) or BOE-19-D with BOE-19-DC (disabled) with the assessor where the new home is. Form: BOE-19-B / BOE-19-D.
Deadline: Within three years of buying or finishing the new home.
If you're late: A late claim counts from the year you file, not back to the purchase.
After that: One time.

Source

Parent-child transfer (Proposition 19)

Who: You got the family home from a parent (or a grandparent, if your parent has died) on or after February 16, 2021, and you live in it as your main home.
What you get: You keep the parent's taxable value plus up to $1,044,586 of market value (transfers from February 16, 2025 to February 15, 2027). Above that, the difference is added.
How to apply: File BOE-19-P (parent-child) or BOE-19-G (grandparent) with the county assessor, and claim the Homeowners' Exemption. Form: BOE-19-P / BOE-19-G.
Deadline: Within three years of the transfer, and before it passes to anyone else.
If you're late: A late claim counts from the year you file.
After that: One time.

Source

Disaster relief (calamity reassessment)

Who: Your home was damaged by fire, flood, earthquake or another calamity, through no fault of yours, and lost more than $10,000 of value.
What you get: The assessor lowers the value while it's damaged. Rebuilding like for like keeps your old taxable value.
How to apply: File a calamity claim with your county assessor. Form: County calamity claim.
Deadline: Within 12 months of the damage.
After that: One time per event.

Source

Think your value is too high?

Asking for a lower assessed value

Free review: Ask your county assessor for a free decline-in-value (Proposition 8) review if your home's market value on January 1 was below the value on your bill. Many assessors take these requests from July 1 to December 31 (Alameda County does). Pay your bill on time while it's reviewed; a lower value is refunded.
Formal appeal: Your county's assessment appeals board, on form BOE-305-AH.
Deadline: July 2 to September 15, or to November 30 in counties that mail value notices late. For 2026-27, Alameda, San Francisco and Santa Clara closed September 15; Contra Costa and San Mateo close November 30, 2026.
Fee: Set by each county: Alameda $50, San Mateo $30, San Francisco $120, Santa Clara $290 per home.
Good to know: A formal appeal reopens the whole value: the board can raise it as well as lower it. A supplemental or escape assessment can be appealed within 60 days of its notice.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

The 1% general tax (Proposition 13). It only goes down if your assessed value does.
Voter-approved bond rates. Exemptions and a lower value shrink them, but they can't be taken off.
Mello-Roos (Community Facilities District) special taxes.
Parcel taxes and assessments, unless the agency offers an exemption you qualify for or agrees the charge is wrong.

Flat charges sit in their own section with the phone number of the city or district that charges them. Only that agency can change or remove one, and only if it offers an exemption or agrees the charge is wrong (for example the wrong square footage). The county can't.

Late penalty? The tax collector can cancel a late penalty when paying late was due to something outside your control, like a serious illness or a lost payment. Ask in writing and explain what happened.

Just bought?

The bill after you buy

When you buy a home or finish new construction, the county sends one or two supplemental bills for the difference between the old and new value, for the rest of the tax year. They arrive months after closing, are due on the dates printed on them, and are usually not paid by escrow or your lender. Check with your lender before assuming they'll pay it.

Watch out. No 'Form 1098-SR' or federal senior freeze exists. That is a scam that counties warned about in 2026. Also be wary of official-looking mailers offering to lower your assessment for a fee: the informal review is free at your assessor.

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Rules checked October 28, 2026 against official California sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.