California · Property tax exemptions · Updated Oct 2026
California property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in California: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$7,000homestead exemption
Yessenior break
$180,671disabled veterans
February 15homestead deadline
0.70%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Your county assessor grants homeowners' and disabled veterans' exemptions and handles Proposition 19 base-year transfers; the State Board of Equalization (BOE) writes the rules and forms. The Property Tax Postponement program is run by the State Controller's Office.
$7,000 off the assessed value of your home. With a typical 1%+ tax rate that saves about $70 or more a year.
Who qualifies
You own the home and it is your principal place of residence at 12:01 a.m. on January 1 (the lien date). Rentals and vacation homes do not qualify. You cannot also have the Disabled Veterans' Exemption on the same home.
How to apply
File a simple one-time claim (BOE-266, Claim for Homeowners' Property Tax Exemption) with your county assessor. Many assessors mail it to new owners after a purchase; you can also get it from the assessor's website or office.
Form
BOE-266 Claim for Homeowners' Property Tax Exemption (from your county assessor)
Deadline
February 15 for the full exemption that year. Filed after February 15 but by December 10: 80% of the exemption. New buyers get a separate window after a supplemental assessment notice.
Renewal
One-time. It stays until you no longer live in the home on January 1, or you sell it. Tell the assessor when you stop qualifying.
For 2026: $180,671 off the assessed value of your home (basic), or $271,009 if your household income is $81,131 or less (low-income). For the January 1, 2027 lien date the amounts rise to $185,889 (basic) and $278,836 (low-income), with an income limit of $83,474.
Who qualifies
A veteran who, because of a service-connected injury or disease, is rated 100% disabled by the VA or military branch, or is paid at the 100% rate because of unemployability (also blind in both eyes or lost use of two or more limbs). The home must be your principal place of residence (you may be away in a hospital or care facility if it is not rented). It can be owned by you, your spouse or both.
Income limit
Only for the low-income level: household income of $81,131 or less for 2026 ($83,474 for 2027). No limit for the basic level.
How to apply
File form BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption, with your county assessor. Attach your VA rating letter (a 100% rating letter is enough proof). For the low-income level, include household income information.
Form
BOE-261-G Claim for Disabled Veterans' Property Tax Exemption (from your county assessor)
Deadline
First year: by January 1 after you become eligible, or within 90 days of the eligibility event (such as receiving your rating), whichever is later, for 100%; later filings get 85% for that year. If your VA rating is delayed, file within 90 days of receiving it to get the exemption back to the rating's effective date (up to 8 years of refunds). Low-income renewals: January 1 to February 15 each year (90% if by December 10, 85% after).
Renewal
Basic: one-time. Low-income: file every year by February 15.
Law
Cal. Const. art. XIII, sec. 4(a); Rev. & Tax. Code 205.5, 276.1; BOE Letter to Assessors No. 2025/014; BOE Letter to Assessors No. 2026/019
Same amounts as the veteran: for 2026, $180,671 (basic) or $271,009 (low-income) off assessed value; for 2027, $185,889 or $278,836.
Who qualifies
The unmarried surviving spouse of a veteran who qualified for the exemption during their lifetime, or who died from a service-connected injury or disease (even if the veteran never had the exemption). The home must be your principal place of residence.
Income limit
Low-income level only: household income of $81,131 or less for 2026 ($83,474 for 2027).
How to apply
File BOE-261-G with your county assessor, with the veteran's VA rating letter or VA documentation that the death was service-connected, and the death certificate.
Form
BOE-261-G Claim for Disabled Veterans' Property Tax Exemption (from your county assessor)
Deadline
Same as for veterans (see above); low-income renewals by February 15.
Renewal
Basic: one-time (ends if you remarry). Low-income: every year.
Property Tax Postponement Program (State Controller)
Lets you put off paying the current year's property taxes on your home. The state pays them; you repay later with 5% simple interest a year, secured by a lien on the home. It is a loan, not a tax cut.
Who qualifies
Homeowners who are 62 or older, or blind, or have a disability; who own and live in the home as their primary residence; have at least 40% equity in the home; and are under the household income limit. Repayment is due when you move, sell, transfer title, refinance, take a reverse mortgage, default on a senior loan, or die.
Income limit
Reported as $57,002 or less total household income for the 2026-27 filing period (Inyo County Treasurer release, Aug. 2026). Not confirmed from the State Controller, whose site blocks automated access: check sco.ca.gov before applying.
How to apply
Apply to the State Controller's Office (application online or by mail). Funding is limited and applications are processed in the order received.
Deadline
October 1 to February 10 for the current tax year.
Renewal
Every year you want to postpone that year's taxes.
Proposition 19 Base Year Value Transfer (age 55+ or severely disabled)
When you sell your home and buy or build another, you can carry your old home's low Proposition 13 taxable value to the new one. If the new home costs more, only the difference is added.
Who qualifies
Owners who are 55 or older, or severely and permanently disabled, moving from one principal residence to another anywhere in California, buying or building the new home within 2 years of selling the old one. You can use it three times (BOE Publication 29). Wildfire and disaster victims also qualify.
How to apply
File a base year value transfer claim with the assessor of the county where the new home is (BOE-19-B for 55+, BOE-19-D for disabled). Bring proof of age or disability and the sale and purchase documents.
Deadline
Within 3 years of buying or finishing the replacement home (BOE Publication 29). File early to get the lower value from the start.
Renewal
One-time per move.
Law
Cal. Const. art. XIII A, sec. 2.1 (Prop. 19, 2020); Rev. & Tax. Code 69.6
Yes, through Proposition 19: owners 55+ or severely and permanently disabled (and disaster victims) can move their taxable base year value to a replacement home anywhere in California bought or built within 2 years of selling; this can be used three times. The homeowners' exemption itself does not move; you file again at the new home.
Is there a cap on value increases?
Yes. Under Proposition 13, a home's assessed (base year) value is set at purchase or new construction and can rise no more than 2% a year for inflation until it is sold or newly built on (Cal. Const. art. XIII A; BOE Publication 29).
Good to know in California
File the homeowners' exemption by February 15; after that you get only 80% (until December 10).
If your VA disability rating comes late, file the disabled veterans' claim within 90 days of receiving it to get refunds back to the rating's effective date, up to 8 years.
Only one of the homeowners' or disabled veterans' exemption can be used on a home; the disabled veterans' exemption is far larger, so claim it instead if you qualify.
Savings estimate for California
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for California
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for California
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in California
Is there a homestead exemption in California?
Yes: the Homeowners' Exemption. $7,000 off the assessed value of your home. With a typical 1%+ tax rate that saves about $70 or more a year. Who qualifies: You own the home and it is your principal place of residence at 12:01 a.m. on January 1 (the lien date). Rentals and vacation homes do not qualify. You cannot also have the Disabled Veterans' Exemption on the same home.
When is the deadline to apply for the homestead exemption in California?
February 15 for the full exemption that year. Filed after February 15 but by December 10: 80% of the exemption. New buyers get a separate window after a supplemental assessment notice.
Do I have to reapply for the homestead exemption every year in California?
One-time. It stays until you no longer live in the home on January 1, or you sell it. Tell the assessor when you stop qualifying.
Are there property tax breaks for seniors in California?
Property Tax Postponement Program (State Controller): Lets you put off paying the current year's property taxes on your home. The state pays them; you repay later with 5% simple interest a year, secured by a lien on the home. It is a loan, not a tax cut. Proposition 19 Base Year Value Transfer (age 55+ or severely disabled): When you sell your home and buy or build another, you can carry your old home's low Proposition 13 taxable value to the new one. If the new home costs more, only the difference is added.
Do disabled veterans get a property tax exemption in California?
Disabled Veterans' Exemption: For 2026: $180,671 off the assessed value of your home (basic), or $271,009 if your household income is $81,131 or less (low-income). For the January 1, 2027 lien date the amounts rise to $185,889 (basic) and $278,836 (low-income), with an income limit of $83,474.
Can I move my exemption to a new home in California?
Yes, through Proposition 19: owners 55+ or severely and permanently disabled (and disaster victims) can move their taxable base year value to a replacement home anywhere in California bought or built within 2 years of selling; this can be used three times. The homeowners' exemption itself does not move; you file again at the new home.
Is there a limit on how fast my home's taxable value can rise in California?
Yes. Under Proposition 13, a home's assessed (base year) value is set at purchase or new construction and can rise no more than 2% a year for inflation until it is sold or newly built on (Cal. Const. art. XIII A; BOE Publication 29).
Where do I apply for property tax exemptions in California?
Your county assessor grants homeowners' and disabled veterans' exemptions and handles Proposition 19 base-year transfers; the State Board of Equalization (BOE) writes the rules and forms. The Property Tax Postponement program is run by the State Controller's Office.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.