Homeowner Resources

Property Tax Savings Programs

 

Exemptions, Exclusions and Tax Relief Programs that provide property tax relief to California homeowners

 

Builder's Exclusion | Decline in Market Value (Proposition 8) - Property Tax Relief | Calamity Relief | Disabled Veterans' Exemption | Homeowners' Exemption | Property Tax Assistance for Senior Citizens, Blind, or Disabled Persons| Properties Acquired by Governmental Entities (Government Taking) | Parent & Child and/or Grandparent-Grandchild Reassessment Exclusions - Proposition 58 | Properties Acquired by Governmental Entities (known as Eminent Domain-Proposition 3) | Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons | Reappraisal Exclusion for Seniors or Disabled |

 

Builder's Exclusion for Single-Family Residential Properties Only

 

builder's exclusionNew Law for Builders of Five or More Single-Family Residences in a Subdivision
effective Jan. 1, 2006 (Revenue & Taxation Code 75.12, (1) Section B)

 

Builders will be automatically excluded from a supplement assessment on new construction if the property they are building will be offered for sale, and:

 

  • it is subdivided into five or more parcels
  • a map describing the parcels has been recorded, and
  • the zoning regulations or building permits for the parcels require that single-family residences will be constructed on them.

Look at the law to find out if you automatically qualify and if there are other conditions that might apply.  For information: www.leginfo.ca.gov/calaw.html and search Revenue & Taxation Code 75.12.

 

Exclusion for Builders of Four or Fewer Single-Family Residences

 

Builders of four or fewer single-family residences may be exempted from a supplemental assessment on new construction that is built for sale.

 

The builder must file a claim for exclusion within 30 days of starting construction. The form is available at the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division and should be completed and returned to that office.

 

If the builder does not file the form within 30 days of starting construction, a supplemental assessment for the value of the new construction is assessed to the builder upon completion of construction.

 

If the exclusion is granted, a supplemental assessment is not created until the property is sold.

 

PDF Print a Claim Form

 

Decline in Market Value (Proposition 8) - Property Tax Relief

 

Decline In ValueThe assessed value of a property should never be higher than the property's value on the open market. Occasionally, market forces and other factors will cause a property's value to decline significantly enough to create that situation. In these cases, the Assessor may lower the assessed value of any real property if it is higher than the market value as of January 1.

 

Each case is reviewed individually at the request of the property owner. The Assessor considers both land and improvements when determining the  January 1 market value.

 

 

 

The Assessor-County Clerk-Recorder's Office, Assessor's Division is currently accepting Decline in Value applications for the 2013-14 tax year. The deadline to file Decline in Value applications is October 1, 2013.

 

Calamity Relief

 

Disaster ReliefIf a calamity such as fire, earthquake or flood damages or destroys your property, you may be eligible for property tax relief, provided the loss exceeds $10,000. In such cases, the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division will reappraise the property to reflect its damaged condition. If the property is rebuilt in a like or similar manner to the original, the property will retain its previous value for tax purposes.


Deadline

 

To qualify for property tax relief, you must file a calamity claim form with the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division within one year from the date the property was damaged or destroyed.

 

File an Application for Reassessment of Property Damaged by Misfortune or Calamity

 

Disabled Veterans’ Exemption

 

VetDisabled veterans of military service may be eligible for up to a $166,944 property tax exemption. Qualifying veterans must have been disabled due to a service-related injury or disease while in the armed forces, and must be a resident of California as of January 1 of the year in which they are applying for an exemption.

 

Veterans with 100% disability, or partially disabled and unemployable, or their unmarried surviving spouses, are eligible for up to a $111,296 exemption. If total household income does not exceed $49,979, the 100% disabled veteran may qualify for up to a $166,944 exemption.

 

Qualifying income levels are subject to change.

 

For information, call (650) 363-4500 or e-mail San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division

 

Homeowners’ Exemption

 

home owener exemptionIf you own a home and occupy it as your principal place of residence on January 1, you may apply for an exemption of $7,000 from the home's assessed value, which reduces your property tax bill. There is no charge for filing for the Homeowner Exemption. New property owners will automatically receive an exemption application in the mail. Homeowner Exemptions may also apply to a supplemental assessment if the property was not previously receiving a Homeowner Exemption on the annual Assessment Roll.

 

Please note that California law provides for only one Homeowner Exemption per owner at their principal place of residence, so a second home would not qualify for the exemption.

 

San Mateo County residents may request a Homeowner Exemption claim form from this website.  Residents of other counties should contact their local assessor's office for these forms.

 

To request a claim form, include the property address, your mailing address and/or your Assessors Parcel Number.

 

Property Tax Assistance for Senior Citizens, Blind, or Disabled Persons

 

disabled reliefThe 2009/2010 state budget suspended funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, Which provides direct cash assistance. The Franchise Tax Board (FTB) will not be issuing Homeowner and Renter Assistance (HRA) Program instruction booklets and will not accept HRA claims for the 2009 claim year. For the most current information on the HRA program, go to ftb.ca.gov and search for HRA.

 

Blind, disabled or elderly homeowners having a household income of $39,699 or less may qualify for a cash reimbursement to pay property taxes by filing Form 9000. The funding agency is the California Franchise Tax Board. The Franchise Tax Board may adjust the income amount from time to time.

 

This program will not reduce the amount of taxes owed, nor will it result in a lien against the property.

 

 

Deadline

 

The filing period for the property tax assistance program is from July 1st through October 15th. For information and an application, call the State Franchise Tax Board, toll free, at 1 (800) 868-4171.

 

This is a free service.  There is no charge or fee to file this claim.

 

San Mateo County residents may request an application from the Assessor-Clerk-Recorder's Office by calling (650) 363-4500.  Ask to speak with a person in the Appraisal Support section.

 

Agencies that also provide free assistance with filing form 9000 claims:

 

City of Daly City -- City Clerk's Office
333-90th Street
Daly City , CA   94015
(650) 991-8078
Magnolia Senior Center
601 Grand Avenue , 3rd Floor
South San Francisco, CA  94080
(650) 829-3820
   
El Camino Senior Center
33 Arroyo Drive
South San Francisco , CA   94080
(650) 877-5996
San Mateo Senior Center
50 E. 5th Avenue
San Mateo , CA   94401
(650) 342-0822
   
Senior Coastsiders
535 Kelly Avenue
Half Moon Bay , CA
(650) 726-9056
 

 

Parent & Child and/or Grandparent-Grandchild Reassessment Exclusions – Proposition 58

 

Parent ChildThe transfer of real property between parents and children or from grandparents to grandchildren may be excluded from reappraisal for property tax purposes. You must file a claim to determine eligibility.

 

Application form for parent-child reassessment exclusion
Application form for grandparent-grandchild reassessment exclusion

 

 

Properties Acquired by Governmental Entities (known as Eminent Domain-Proposition 3)

 

eminet domainIf a government agency acquires your property, you may have the right to retain its existing value and transfer it to a replacement property. Both properties must be comparable.

 

Deadline

 

An application form must be filed with the Assessor within four years of the date the government agency acquired the property.

 

Request an application form

 

Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons

 

On February 20, 2009, the Governor signed Chapter 4, Statutes of 2009, which immediately suspends the Senior Citizens' Property Tax Deferral Program. This legislation prohibits the filing of claims for property tax postponement and prohibits the Controller for accepting claims for property tax postponement pending modification or repeal of this new law. However, the Controller's Office will continue processing claims postmarked pior to February 20, 2009. For the most current information on the PTP programe please visit our website at sco.ca.gov.

 

property tax postponmentEligible California homeowners may postpone payment of all or part of their property taxes through the Property Tax Postponement Program administered by the State Controller's Office.  To qualify for the program, a homeowner must meet the following criteria:

 

  • Be at least 62 years of age, or blind, or disabled; and
  • Own and occupy the property as his or her principal place of residence; and
  • Have a total household income of $31,500 or less (in 2007); and
  • Have at least 20% equity in the property.

The deferred payment is a lien on the property and becomes due upon sale, change of residence, or death.

Governor Schwarzenegger signed AB 2719 (Chapter 616, Statutes of 2006) in September 2006. Tthis legislation increases the maximum income threshold from the current $24,000 to

 

  • $31,500 for applications submitted in the year 2007
  • $35,500 for applications submitted in the year 2008
  • $39,000 for applications submitted in the year 2009

To apply, a homeowner must file a claim form with the California State Controller's Office. The Controller will establish an account to pay all or part of property taxes on the home. A Property Tax Postponement lien will be recorded on the home. Simple interest will accrue on the postponed amount at a rate set in July by the California Legislature. For more information, contact the State Controller's Office, toll free, at 1 (800) 952-5661.

 

The lien and interest are not due until the resident moves out of the home, sells or otherwise conveys title to another or dies without a spouse or other qualified individual continuing to reside in the home. Repayment is required if future property taxes or other senior liens become delinquent.

 

Deadline


The filing period for property tax postponement is the third Monday in May through December 10. A claim must be filed each year that the homeowner wishes to participate in the program. For more information and an application, call the State Controller's Office, toll free, at 1 (800) 952-5661.

 

Reappraisal Exclusion for Seniors – Propositions 60, 90, 110

 

prop 60 and 90Disabled property owners or persons over age 55 can sell their home and buy a replacement residence of equal or lesser value and transfer the tax value of the home sold to the new home one time only. The effect of this is to avoid a reappraisal of the value of the new home up to the purchase price. Time limits do apply.

 

More information.

 

acrobat Apply for a reappraisal exclusion claim form.

 

acrobat Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (Proposition 110)

 

acrobat Proposition 110 Certificate of Disability form

 

(Download will require the Adobe Acrobat Reader which is available free here.)