Exclusions and Exemptions
Completed new construction may be excluded from supplemental assessment
under certain circumstances. The property must be intended for sale and
the builder must file the necessary form with the Assessor's Office prior
to or within 30 days of the start of construction. If the exclusion is
approved, an appraisal is not made until the next lien date or until the
property is sold, leased or occupied by the builder. For more information,
or to obtain an application, please call the Assessor's Office.
HOMEOWNERS: A property owner may claim a Homeowner's exemption
in California on a residence that is both owned and occupied at 12:01
a.m. on January 1, or files within 30 days of a change in ownership or
new construction for a supplemental assessment is levied. The exemption
reduces your assessed value by $7,000 and reduces the tax bill by at least
It is the homeowner's responsibility to apply for the exemption. To
receive the full exemption, you must file with the Assessor's office between
January 1 and February 15, or within 30 days of a Notice of Supplemental
Assessment. (A late filing is accepted from February 16 to December 10
for 80 percent of the exemption.). Your exemption automatically continues
each year as long as you continue to own and occupy the property as your
primary residence. It is the homeowner's responsibility to terminate the
exemption when no longer eligible.
TOTALLY DISABLED VETERANS: If you are a veteran who is rated 100
percent disabled, blind, or a paraplegic due to a service-connected disability
while in the armed forces (or if you are the unmarried widow of such a
veteran), you may be eligible for an exemption of up to $150,000 off the
assessed value of your owner occupied home.
NOTE: A property owner may NOT have both a Homeowner's and
a Veteran's exemption on the same property. Applications and additional
information may be obtained at the Assessor's Office.