California Property Tax Exemptions
California offers several ways to reduce the assessed value your property tax is based on. The one almost every owner-occupant should claim is the $7,000 Homeowners' Exemption; veterans, seniors, and nonprofits have larger or more specialized programs. Here's what each is worth, who qualifies, and how to file — all with your county assessor.
The exemptions at a glance
| Exemption | Roughly worth | Who qualifies |
|---|---|---|
| Homeowners' Exemption | $7,000 off assessed value (~$70–$90/yr) | Owner-occupants of a principal residence. File BOE-266 once; renews automatically. |
| Disabled Veterans' Exemption | ~$150k–$220k+ off assessed value (indexed) | Veterans with a 100% service-connected disability (or the unmarried surviving spouse). Much larger than the Homeowners' Exemption — you take one or the other. |
| Senior relief & Proposition 19 | Transfer your low base-year value; defer payments | Homeowners 55+ (or severely disabled) moving within California can carry their Proposition 13 base to a new home; the Property Tax Postponement program defers payments for qualifying seniors. |
| Welfare & church exemptions | Up to 100% for qualifying use | Property owned and used exclusively by qualifying nonprofit, religious, hospital, charitable, or educational organizations. Filed with the county assessor (claim BOE-267 / BOE-262-AH). |
Exemptions lower assessed value, not the rate
Your tax is assessed value × your area's rate. An exemption shaves the assessed value, so the saving is the exemption amount times your rate (~1%–1.25%). That's separate from Proposition 13, which sets the assessed value in the first place.
Want to actually reduce your bill?
Exemptions are one lever. For the full playbook — exemptions plus appealing your assessment, Proposition 8 decline-in-value reductions, and Proposition 19 transfers — see how to lower your California property tax.
Frequently Asked Questions
What property tax exemptions are available in California?
The main ones are the Homeowners' Exemption ($7,000 off assessed value for owner-occupants), the Disabled Veterans' Exemption (a much larger reduction for 100%-disabled veterans), senior/disabled relief and base-year transfers under Proposition 19, the Property Tax Postponement program, and the welfare/church exemptions for qualifying nonprofits. Decline-in-value (Proposition 8) reductions are separate — a temporary reassessment, not an exemption.
Can I claim more than one property tax exemption?
Generally you get one owner-occupant exemption per home: you can't stack the Homeowners' Exemption and the Disabled Veterans' Exemption on the same property — you take the more valuable one (the veterans' exemption is far larger). Proposition 19 base-year transfers and Property Tax Postponement are separate programs with their own rules.
How do I apply for a California property tax exemption?
Exemptions are filed with your county assessor (not the state) on a BOE claim form — BOE-266 for homeowners, BOE-261-G for disabled veterans, BOE-267 for welfare. Most have a February 15 deadline for the full exemption on that year's roll. The Homeowners' Exemption renews automatically once filed; others may require periodic renewal.
What's the difference between an exemption and a Proposition 8 reduction?
An exemption permanently removes a set amount (or share) of assessed value for a qualifying owner or use. A Proposition 8 'decline-in-value' reduction is temporary — the assessor lowers your assessed value toward a fallen market value, and it rises back as the market recovers. If your goal is simply a lower bill, check both.
Learn More
California-specific educational overview, not tax advice. Exemptions and amounts are set by state law and indexed over time; file and confirm current figures and deadlines with your county assessor. See the California BOE exemptions overview.