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Exemptions

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HOMEOWNERS
If you own a home and occupy it as your principal place of residence as of January 1, you may apply for an exemption of $7,000 of your assessed value. This computes to a reduction in property taxes of about $70 per year. New property owners automatically receive an exemption application form in the mail. 

DISABLED VETERANS
If you are a veteran who is rated 100% disabled, blind, or paraplegic due to a service connected disability (or if you are the surviving spouse of such a veteran), you may be eligible for an exemption of up to $150,000 of the assessed value of your home.

INSTITUTIONS
Property used exclusively for a church, college, cemetery, museum, school or library may qualify for an exemption.

WELFARE AND RELIGIOUS
Property used exclusively for religious, hospital, scientific, or charitable purposes, owned and operated by corporations or other entities organized for nonprofit purposes, may qualify for an exemption.

PROPERTY TAX POSTPONEMENT PROGRAM
Assembly Bill 2231 (Stats. 2014, Ch. 703) was signed into law on September 28, 2014. This bill essentially reinstates the State Controller's Property Tax Postponement Program and allows the State Controller to pay property taxes to county tax collectors on behalf of qualifying individuals who are over the age of 62 or disabled. However, this reinstated program is more restrictive than the previous program as a claimant must have an annual income of $35,500 or less and at least 40 percent equity in their home. Primary responsibility for the administration of this program rests with the State Controller. Applications may be filed with the State Controller beginning September 1, 2016. For questions regarding the legislation, please contact the State Controller's Office @ 1-800-952-5661 or click here to visit their website.  

BUILDER'S EXCLUSION
There is a reassessment exclusion available for new construction, if the property is for sale.  If less than four lots, the builder must file a claim form with the Assessor prior to or within 30 days from the start of construction. If the property qualifies, a supplemental assessment is not made until the property changes ownership, is rented, leased or is otherwise occupied. Builder's Exclusion Forms are available by calling or writing the Assessor's Office. Or click here to go to the Forms Section of this web page to view and/or print a form.

DISASTER RELIEF
If a major calamity such as a fire or flood damages your property, you may be eligible for property tax relief. In such cases, contact the Assessor's Office to find out if the value of the destroyed improvements can be removed from your assessment. If you rebuild an equivalent structure in a timely manner, the property will retain its pre-calamity assessed. To qualify for this tax relief, the total loss must be $10,000 or more, and you must file a claim with the Assessor's Office within twelve (12) months after the property damage.

REVIEW DUE TO DECLINE IN VALUE
Under Proposition 8, State law allows the Assessor to temporarily reduce the assessed value of real property in certain cases where the fair market value is lower than the assessed value. Click here for a detailed explanation of this process

EMINENT DOMAIN
If a government agency acquires real property through condemnation, the owner can apply to transfer the existing assessed value to a replacement property. The replacement property must be comparable to the former property. An application form must be filed with the Assessor within four years after condemnation. Click here to download the form as an Adobe Acrobat PDF.

WILLIAMSON ACT AND FARMLAND SECURITY ZONES
If property is in agricultural production it may be eligible for reduced valuation through the Williamson Act program. Click here for more information.