Property Tax Exemptions
The staff of the Clerk-Recorder-Assessor's Office are forbidden by California legal codes to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out.
The Homeowner Exemption allows a homeowner to exempt up to $7,000 of property value from taxation each year if you owned and occupied your property as your principal place of residence on January 1.
Disabled Veteran Exemption
The Disabled Veteran's exemption provides an exemption for property which constitutes the home of a veteran, or the unmarried surviving spouse of a veteran, who, because of injury of disease incurred in military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled.
The Church Exemption may be claimed on property (real or personal) that is owned, leased or rented by a religious organization and used solely for worship services.
The Religious Exemption may be claimed on property owned and operated by a religious organization and used exclusively for religious worship, or for religious worship and school purposes, including preschools, nursery schools, kindergartens, schools of less than collegiate grade, or collegiate grade and less than collegiate grade.
The Welfare Exemption may be claimed on property that is owned and operated by qualifying non-profit organizations that are organized and operated for religious, hospital, charitable or scientific purposes and used exclusively for their exempt purpose.
The Cemetery Exemption is available only to property which is owned and used or held exclusively for the burial or other permanent deposit of the human dead, or for the care and maintenance of the property of the dead, except when used or held for profit.
The College Exemption is available to property used exclusively for educational purposes by a nonprofit education institution of collegiate grade. The property may be either owned or leased, but it must be used for educational purposes as of the January 1 lien date.
Public School Exemption
The Public School Exemption is available for property used exclusively for public schools, community colleges, state colleges, or the University of California. Certain charter schools may also qualify for this exemption.
A Lessors’ Exemption is available for property that is used for free public libraries and free museums, and property used exclusively for public schools, community colleges, state colleges, state universities, University of California, churches and nonprofit colleges. Any reduction in property taxes must inure to the benefit of the lessee institution. A lessee’s affidavit is required (except for a free public library or a free museum).
Free Public Library and Museum Exemption
The Free Public Library or Free Museum Exemption is available to property used for libraries and museums that are free and open to the general public. The property may be owned or leased, but it must be used for libraries or museums as of the January 1 lien date.