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Building Services

Property Taxes - Exclusions and Exemptions  

    Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary form with the Assessor's Office prior to or within 30 days of the start of construction. If the exclusion is approved, an appraisal is not made until the next lien date or until the property is sold, leased or occupied by the builder. For more information or to obtain an application, please contact the Assessor's Office.
    A property owner may claim a Homeowner's exemption in California on a residence that is both owned and occupied at 12:01 a.m. on January 1; or files within 30 days of a change in ownership or new construction for which a supplemental assessment is levied. The exemption reduces your assessed value by $7,000 and reduces the tax bill by at least $70. It is the homeowner's responsibility to apply for the exemption. To receive the full exemption, you must file with the Assessor's office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. (A late filing is accepted from February 16 to December 10 for 80 percent of the exemption). Your exemption automatically continues each year as long as you continue to own and occupy the property as your primary residence. It is also the homeowner's responsibility to terminate the exemption when no longer eligible.

    If you are a veteran who is rated 100 percent disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or if your are the unmarried widow of such a veteran), you may be eligible for an exemption of up to $150,000 off the assessed value of your owner occupied home.

    The filing period for Veteran's Exemption is from January 1 through February 15, or within 30 days of a Notice of Supplemental Assessment for the full exemption. Late filing is from February 16 to December 1 for 80 percent of the exemption. Unlike the Homeowners exemption the Veteran's exemption must be filed annually, and the Veteran's assets cannot exceed $10,000.

    Note: A property owner may NOT have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor's Office.