Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
California
You may be eligible to receive money back
California Program Overview
Property Tax-Aide features two California property tax relief programs: Property Tax Postponement, available for older residents, and Homeowner’s Property Tax Exemption, available to all homeowners. 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.
Eligibility
- Be at least 62 years of age by December 31, 2023, or blind, or disabled;
- Own and occupy the property as his or her principal place of residence (floating homes, and house boats are not eligible);
- Have a total household income of $51,762 or less;
- Have at least 40 percent equity in the property; and
- Not have a reverse mortgage on the property.
- Postponement cannot include delinquent or defaulted taxes, but the amount of delinquent or defaulted taxes will be added to amount owed to determine equity.
Application Deadline
- Annual applications are required and are available September 2023, to be filed between October 1, 2023 and February 10, 2024.
- 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.
Required Documentation
In addition to completed application, submit copies of
- Current year property tax bill (2023-2024 for 2023 application)
- Proof of Age: Photo id for all owners such as driver’s license, California State ID card, or passport (needed only with initial application, unless there have been changes) OR
- Proof of blindness or disability: Copy of Medicare card, recent Social Security award letter, recent Supplemental Security income payment decision or letter from licensed physician attesting to your impairment
- If disabled, proof of disability is required each year.
- Ownership deed (needed only with initial application, unless there have been changes)
- Equity information
- 2022 Income information for household, Federal tax return if filed or documents showing income such as W-2, 1099s
Additional Information & Resources
For more information about this program, visit the California State Controller’s Office website or
call (800) 952-5661 or email [email protected].
Homeowner’s Property Tax Exemption
Homeowners may get on exemption of $7,000 of assessed value on residential property.
Eligibility
- Must be homeowner’s principal place of residence as of January 1
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.
Required Documentation
- One time application as long as property remains principal place of residence
- Application claim form, BOE-266 is available at county assessor’s office
- Application requires name and social security number of all owners
Additional Information & Resources
Visit the Homeowner’s Exemption page from the State of California to learn more.
To learn how to receive an application please refer to the Listing of County Assessors, Auditors and Auditor-Controllers, Clerks of the Board and Tax Collectors to locate your local assessor and contact them for more information.
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.
Eligibility
- Owner must be at least 55 years of age at the time the original property is sold.
- Both original and replacement properties must be utilized as a principal residence and eligible for the homeowners’ or disabled veterans’ exemption.
- Replacement residence must be purchased within two years of the sale of the original property.
- Transfer occurs after April 1, 2021.
- A homeowner may apply for the transfer of base savings three times.
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.
Required Documentation
- Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at least Age 55 Years (BOE 19-B) must be filed with county assessor for the replacement residence.
- If original residence is in a different county, you must attach a copy of the original property’s latest property tax bill and any supplemental tax bill.
Additional Information & Resources
More information can be found at https://www.boe.ca.gov/prop19/
For general assistance or questions, please contact the California Property Tax Department by phone at 1-916-274-3350 or by email: [email protected]
Or, locate your county assessor on the Listing of County Assessors, Auditors and Auditor-Controllers, Clerks of the Board and Tax Collectors to learn how to apply in your area.
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.
Eligibility
- At the time the taxing agency or district approved these assessments, they may have provided an exemption for seniors. To determine if any exemption is available, the taxpayer must contact the taxing agency or district itself. The phone number is listed next to the charge on the tax bill.
Required Documentation
- A property owner can contact the district to ask about available exemptions. If an exemption is available for a district assessment, generally, the district will be able to provide the necessary form to apply for it.
Additional Information & Resources
For a summary of the property tax assistance programs available for seniors, see California State Board of Equalization Information Sheet Pub 800-5
Visit the County Assessor’s website where the property is located. The BOE’s website has contact information for each County Assessor in California, available at https://www.boe.ca.gov/proptaxes/countycontacts.htm
Your Resources
Your state accepts digital and mailed applications
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.