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California Program Eligibility

Property Tax-Aide features three California property tax relief programs: Property Tax Postponement, available for older residents, and Homeowner’s Property Tax Exemption, available to all homeowners, and the Base Year Value Transfer for Homeowners at least Age 55 or Disabled (Proposition 19).  In addition, local charges or assessments may appear on a homeowner’s tax bill for special purpose. In some cases, seniors may be exempt from these charges.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Property Tax Postponement

Property Tax Postponement (PTP) Program allows eligible homeowners to postpone payment of current year property taxes on their primary residence. A postponement of property taxes is a deferment of current year property taxes that must eventually be repaid. Repayment is secured by a lien against the real property or a security agreement with the Department of Housing and Community Development for manufactured homes. Postponed taxes and interest are due when the property is sold, owner dies and surviving spouse does not reside in the property, or the owner moves.

Application Deadline

  •  Annual applications are required and are available September 2024, to be filed between October 1, 2024 and February 10, 2025.
  • Contact the PTP team in the State Controller’s Office at (800) 952-2661 to have an application mailed to you.
  • Funding is limited and distributed on a first come, first served basis. Due to funding limitations, all who qualify may not be approved.

Homeowner’s Property Tax Exemption

Homeowners may get on exemption of $7,000 of assessed value on residential property.

Application Deadline

  • Application can be filed anytime
  • Applications, if filed no later than February 15, will receive the full exemption for the year.
  • Please note that several counties automatically mail the exemption pre-filled form to new owners of a single-family residential property.

Base Year Value Transfer for Homeowners at least Age 55 or Disabled (Proposition 19)

Because of Proposition 13, assessed value can increase no more than 2% a year. As a result, there may be a substantial difference between the market value of the home and the assessed value, with the difference often referred to as the “tax savings” or base year value. When homeowners over 55 move, their base year value will be applied to their new homes. Rather than the new home being assessed at market value, the new home will be assessed at the base year value.

Application Deadline

  • To qualify for the base year value transfer, the claim must be filed with the County Assessor within three years of the date you purchased the replacement property.
  • The base year value transfer is still available for claims filed after the three-year period, however, the transfer will be granted beginning with the year that the claim is filed.

Exemptions from Special Assessments and Direct Levies

Special assessments and direct levies are locally-approved charges that appear as a separate line on a property tax bill. These levies are not considered property taxes but they are collected on the property tax bill. Unlike property taxes that are based on the taxable value of the property, these assessments are based on the cost or benefit of the public improvement and are itemized as a specific dollar amount. Many school districts have approved such special assessments.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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