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

Builder's Exclusion for Single-Family Residential Properties Only

New 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 Assessor's Office 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.

Print a claim form

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

The 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.

Apply for a "Decline in Value" Reassessment

Disabled Veterans’ Exemption

Disabled 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 Assessor's Office

Disaster Relief

If 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 Assessor's Office 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 Assessor's Office within one year from the date the property was damaged or destroyed.

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

Homeowners’ Exemption

If 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.

Low-Income, Blind, Disabled and Elderly Homeowner Property Tax Relief

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:

Parent & Child and/or Gra