Homeowners' Exemption
Who qualifies
- Ownership
- Claimant must own and occupy the dwelling as their principal residence on the lien date. Cannot be combined with the veterans' or disabled veterans' exemption on the same property.
- Residency
- Property must be the owner's principal place of residence as of 12:01 a.m. on the lien date (January 1).
How much it saves
Worked example — a $300,000 home at California's median effective rate (~0.70%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: File claim form BOE-266 by February 15 for the full $7,000 exemption; late filings between February 16 and December 10 receive a partial exemption ($5,600).
- Renewal: automatic — Once granted, remains in effect without annual re-filing until the property is sold or is no longer the principal residence. The owner must notify the assessor when eligibility ends.
- Official application form
Combining with other exemptions
Mutually exclusive with the Veterans' Exemption and the Disabled Veterans' Exemption on the same property.
Amount cross-checked against a second official artifact: boe.ca.gov/proptaxes/homeexem.htm.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.