California · Property tax exemptions for seniors · Updated Oct 2026
California property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in California that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in California is the 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.
Worth
See the rules
Age
55 or older
Income limit
None listed in our sources
Deadline
Within 3 years of buying or finishing the replacement home.
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
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.
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.
Savings estimate for California
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for California
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 55. Change any answer to your own.
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 seniors property tax breaks in California
Who qualifies for property tax breaks for seniors in California?
Proposition 19 Base Year Value Transfer (age 55+ or severely disabled): 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). Property Tax Postponement Program (State Controller): 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.
Is there an income limit for seniors' property tax breaks in California?
Proposition 19 Base Year Value Transfer (age 55+ or severely disabled): no income limit is listed in our sources. Property Tax Postponement Program (State Controller): 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.
When is the deadline for seniors to apply in California?
Proposition 19 Base Year Value Transfer (age 55+ or severely disabled): Within 3 years of buying or finishing the replacement home (BOE Publication 29). File early to get the lower value from the start. Property Tax Postponement Program (State Controller): October 1 to February 10 for the current tax year.
Do seniors have to reapply every year in California?
Proposition 19 Base Year Value Transfer (age 55+ or severely disabled): One-time per move. Property Tax Postponement Program (State Controller): Every year you want to postpone that year's taxes.
Where do seniors apply for property tax breaks 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. For the Proposition 19 Base Year Value Transfer (age 55+ or severely disabled): 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).