California Property Tax Relief: Exemptions & How to File
California has 4 main property tax relief programs, administered through your County Assessor. Filing is free.
Biggest benefit
$7,000 reduction in the taxable value of a qualifying owner-occupied principal residence.
Earliest common deadline
Basic exemption (100%): file within 90 days of the qualifying event or by the January 1 following the event, whichever is later; filed later, 85%. Low-income exemption (filed annually): Jan 1–Feb 15 = 100%; Feb 16–Dec 10 = 90%; after Dec 10 = 85%.
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Assessor directly using the phone number on your tax bill.
California property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homeowners' ExemptionHomestead | $7,000 reduction in the taxable value of a qualifying owner-occupied principal residence. | Must own and occupy the home as your principal place of residence as of the January 1 lien date. | February 15 | Official source ↗Cal. Rev. & Tax. Code § 218; Cal. Const. art. XIII § 3(k)BOE-266, Claim for Homeowners' Property Tax Exemption ↗ |
| Disabled Veterans' ExemptionVeteran | Two exemption levels, each a reduction in the home's assessed value and adjusted annually for inflation. BASIC exemption: statutory base of about $100,000 ($180,671 for the January 1, 2026 lien date), available regardless of income — filed once, it rolls over automatically each year with no annual claim. LOW-INCOME exemption: statutory base of about $150,000 ($271,009 for 2026), for claimants under the annual household income limit — it must be re-filed every year. | Veteran must be rated 100% service-connected disabled, or compensated at the 100% rate due to individual unemployability, by the U.S. Department of Veterans Affairs; also available to certain unmarried surviving spouses. · Income: Low-income exemption tier: annual household income of $81,131 or less for 2026 (adjusted annually). The basic exemption has no income limit. · Property must be the claimant's principal place of residence. | Basic exemption (100%): file within 90 days of the qualifying event or by the January 1 following the event, whichever is later; filed later, 85%. Low-income exemption (filed annually): Jan 1–Feb 15 = 100%; Feb 16–Dec 10 = 90%; after Dec 10 = 85%.Late filing: up to 8 years back | Official source ↗Cal. Rev. & Tax. Code § 205.5 (exemption), § 276.1 (retroactive rating), § 5097(a)(4) (refund limit); Cal. Const. art. XIII § 4(a)BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption (BOE-261-GNT to terminate the exemption or report a change) ↗ |
| Proposition 19 Base Year Value TransferSenior (65+) | Transfer of the taxable base-year value of a primary residence to a replacement primary residence anywhere in California, allowed up to three times. If the replacement home costs more than the original was sold for, the difference is added to the transferred base-year value. | Age 55+ · Alternatively qualifies persons who are severely and permanently disabled of any age, or victims of a wildfire or natural disaster. · Both the original and replacement homes must be the claimant's primary residence and eligible for the Homeowners' or Disabled Veterans' Exemption; the replacement must be purchased or newly constructed within two years of the sale of the original. | Within 3 years of purchasing or completing the replacement primary residenceLate filing: up to 3 years back | Official source ↗Cal. Const. art. XIII A § 2.1; Cal. Rev. & Tax. Code § 69.6BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years (BOE-19-D for severely disabled; BOE-19-V for disaster victims) ↗ |
| Property Tax Postponement (PTP) ProgramTax Deferral | Postpones (defers) payment of current-year property taxes on a primary residence; the postponed taxes become a lien on the property secured against the home and must eventually be repaid with interest. Funding is limited and distributed first come, first served. | Age 62+ · Applicant must be at least 62 years of age, or blind, or have a disability. · Income: Total household income of $55,181 or less (based on 2024 income for the 2025-26 cycle; adjusts periodically). · Must own and occupy the home as the principal residence and have at least 40 percent equity in the property. | February 10 | Official source ↗Cal. Rev. & Tax. Code § 20581 et seq.Property Tax Postponement Application (State Controller's Office) ↗ |
Missed a deadline? You may still be able to file — and get money back.
Several programs here accept late applications for prior years. If approved, your County Assessorcan reduce a bill you haven't paid or refund taxes you already paid on the exempted amount.
- ↻Disabled Veterans' Exemption: late applications accepted up to 8 years back — The basic exemption is a one-time claim that rolls over automatically; the low-income exemption must be reclaimed every year. Two separate refund paths exist, each limited to eight years under R&TC 5097(a)(4): (a) a delayed VA disability rating (R&TC 276.1) — when a rating arrives late, the exemption is granted for the earlier years the veteran already qualified and the taxes paid on the exempt value are refunded; and (b) since January 1, 2015, a qualified veteran who simply never filed may claim refunds of taxes paid for up to eight prior years — but only for the years in which the veteran actually met every eligibility requirement. The eight-year window does not allow late-filing for years in which the veteran did not yet qualify.
- ↻Proposition 19 Base Year Value Transfer: late applications accepted up to 3 years back — A claim must be filed with the county assessor within three years of the date the replacement primary residence is purchased or new construction is completed to receive full retroactive relief; late claims receive prospective relief.
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
California property tax relief FAQ
What property tax exemptions are available in California?
California offers 4 main property tax relief programs: Homeowners' Exemption, Disabled Veterans' Exemption, Proposition 19 Base Year Value Transfer, Property Tax Postponement (PTP) Program. Each is administered through your County Assessor.
How do I apply for a property tax exemption in California?
You apply through your County Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
I missed the California exemption deadline — can I still file?
Possibly. Disabled Veterans' Exemption accepts late applications up to 8 years back; Proposition 19 Base Year Value Transfer accepts late applications up to 3 years back. If approved, you may receive a reduced bill or a refund of taxes paid on the exempted value.
Is filing for a California property tax exemption free?
Yes. Filing is always free through your County Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare California to other states by relief type
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