Exemptions, Exclusions and Tax Relief Programs that provide property tax relief to California homeowners
Builder's Exclusion | Decline in Market Value (Proposition 8) - Property Tax Relief | Calamity Relief | Disabled Veterans' Exemption | Homeowners' Exemption | Property Tax Assistance for Senior Citizens, Blind, or Disabled Persons| Properties Acquired by Governmental Entities (Government Taking) | Parent & Child and/or Grandparent-Grandchild Reassessment Exclusions - Proposition 58 | Properties Acquired by Governmental Entities (known as Eminent Domain-Proposition 3) | Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons | Reappraisal Exclusion for Seniors or Disabled |
New Law for Builders of Five or More Single-Family Residences in a Subdivision
effective Jan. 1, 2006 (Revenue & Taxation Code 75.12, (1) Section B)
Builders will be automatically excluded from a supplement assessment on new construction if the property they are building will be offered for sale, and:
Look at the law to find out if you automatically qualify and if there are other conditions that might apply. For information: www.leginfo.ca.gov/calaw.html and search Revenue & Taxation Code 75.12.
Exclusion for Builders of Four or Fewer Single-Family Residences
Builders of four or fewer single-family residences may be exempted from a supplemental assessment on new construction that is built for sale.
The builder must file a claim for exclusion within 30 days of starting construction. The form is available at the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division and should be completed and returned to that office.
If the builder does not file the form within 30 days of starting construction, a supplemental assessment for the value of the new construction is assessed to the builder upon completion of construction.
If the exclusion is granted, a supplemental assessment is not created until the property is sold.
The assessed value of a property should never be higher than the property's value on the open market. Occasionally, market forces and other factors will cause a property's value to decline significantly enough to create that situation. In these cases, the Assessor may lower the assessed value of any real property if it is higher than the market value as of January 1.
Each case is reviewed individually at the request of the property owner. The Assessor considers both land and improvements when determining the January 1 market value.
If a calamity such as fire, earthquake or flood damages or destroys your property, you may be eligible for property tax relief, provided the loss exceeds $10,000. In such cases, the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division will reappraise the property to reflect its damaged condition. If the property is rebuilt in a like or similar manner to the original, the property will retain its previous value for tax purposes.
To qualify for property tax relief, you must file a calamity claim form with the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division within one year from the date the property was damaged or destroyed.
Disabled veterans of military service may be eligible for up to a $166,944 property tax exemption. Qualifying veterans must have been disabled due to a service-related injury or disease while in the armed forces, and must be a resident of California as of January 1 of the year in which they are applying for an exemption.
Veterans with 100% disability, or partially disabled and unemployable, or their unmarried surviving spouses, are eligible for up to a $111,296 exemption. If total household income does not exceed $49,979, the 100% disabled veteran may qualify for up to a $166,944 exemption.
Qualifying income levels are subject to change.
For information, call (650) 363-4500 or e-mail San Mateo County Assessor-County Clerk-Recorder's Office, Assessor's Division
If you own a home and occupy it as your principal place of residence on January 1, you may apply for an exemption of $7,000 from the home's assessed value, which reduces your property tax bill. There is no charge for filing for the Homeowner Exemption. New property owners will automatically receive an exemption application in the mail. Homeowner Exemptions may also apply to a supplemental assessment if the property was not previously receiving a Homeowner Exemption on the annual Assessment Roll.
Please note that California law provides for only one Homeowner Exemption per owner at their principal place of residence, so a second home would not qualify for the exemption.
San Mateo County residents may request a Homeowner Exemption claim form from this website. Residents of other counties should contact their local assessor's office for these forms.
To request a claim form, include the property address, your mailing address and/or your Assessors Parcel Number.
The 2009/2010 state budget suspended funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, Which provides direct cash assistance. The Franchise Tax Board (FTB) will not be issuing Homeowner and Renter Assistance (HRA) Program instruction booklets and will not accept HRA claims for the 2009 claim year. For the most current information on the HRA program, go to ftb.ca.gov and search for HRA.
Blind, disabled or elderly homeowners having a household income of $39,699 or less may qualify for a cash reimbursement to pay property taxes by filing Form 9000. The funding agency is the California Franchise Tax Board. The Franchise Tax Board may adjust the income amount from time to time.
This program will not reduce the amount of taxes owed, nor will it result in a lien against the property.
The filing period for the property tax assistance program is from July 1st through October 15th. For information and an application, call the State Franchise Tax Board, toll free, at 1 (800) 868-4171.
This is a free service. There is no charge or fee to file this claim.
San Mateo County residents may request an application from the Assessor-Clerk-Recorder's Office by calling (650) 363-4500. Ask to speak with a person in the Appraisal Support section.
Agencies that also provide free assistance with filing form 9000 claims:
|City of Daly City -- City Clerk's Office
Daly City, CA 94015
|Magnolia Senior Center
601 Grand Avenue, 3rd Floor
South San Francisco, CA 94080
|El Camino Senior Center
33 Arroyo Drive
South San Francisco, CA 94080
|San Mateo Senior Center
50 E. 5th Avenue
San Mateo, CA 94401
925 Main Street
Half Moon Bay, CA 94019
The transfer of real property between parents and children or from grandparents to grandchildren may be excluded from reappraisal for property tax purposes. You must file a claim to determine eligibility.
If a government agency acquires your property, you may have the right to retain its existing value and transfer it to a replacement property. Both properties must be comparable.
An application form must be filed with the Assessor within four years of the date the government agency acquired the property.
On February 20, 2009, the Governor signed Chapter 4, Statutes of 2009, which immediately suspends the Senior Citizens' Property Tax Deferral Program. This legislation prohibits the filing of claims for property tax postponement and prohibits the Controller for accepting claims for property tax postponement pending modification or repeal of this new law. However, the Controller's Office will continue processing claims postmarked pior to February 20, 2009. For the most current information on the PTP programe please visit our website at sco.ca.gov.
Eligible California homeowners may postpone payment of all or part of their property taxes through the Property Tax Postponement Program administered by the State Controller's Office. To qualify for the program, a homeowner must meet the following criteria:
The deferred payment is a lien on the property and becomes due upon sale, change of residence, or death.
Governor Schwarzenegger signed AB 2719 (Chapter 616, Statutes of 2006) in September 2006. Tthis legislation increases the maximum income threshold from the current $24,000 to
To apply, a homeowner must file a claim form with the California State Controller's Office. The Controller will establish an account to pay all or part of property taxes on the home. A Property Tax Postponement lien will be recorded on the home. Simple interest will accrue on the postponed amount at a rate set in July by the California Legislature. For more information, contact the State Controller's Office, toll free, at 1 (800) 952-5661.
The lien and interest are not due until the resident moves out of the home, sells or otherwise conveys title to another or dies without a spouse or other qualified individual continuing to reside in the home. Repayment is required if future property taxes or other senior liens become delinquent.
The filing period for property tax postponement is the third Monday in May through December 10. A claim must be filed each year that the homeowner wishes to participate in the program. For more information and an application, call the State Controller's Office, toll free, at 1 (800) 952-5661.
Disabled property owners or persons over age 55 can sell their home and buy a replacement residence of equal or lesser value and transfer the tax value of the home sold to the new home one time only. The effect of this is to avoid a reappraisal of the value of the new home up to the purchase price. Time limits do apply.
(Download will require the Adobe Acrobat Reader which is available free here.)