The Break On Your Tax Bill
Rev. & Tax. Code 218 — seven thousand dollars ($7,000) off the value of the home the owner lives in
The amount. The homeowners' property tax exemption is seven thousand dollars ($7,000) of the full value of the dwelling.
What it does not cover. The exemption does not extend to property that is rented, vacant, under construction on the lien date, or a vacation or secondary home, and does not apply to property on which the owner receives the veterans' exemption.
Away, but still home. An owner absent on the lien date because the dwelling was damaged in a misfortune or calamity, or because the owner is confined to a hospital or care facility, is treated as occupying it if the absence is temporary and the owner intends to return, with the conditions the section sets.
February 15. The affidavit for the homeowners' exemption is filed with the assessor any time after the claimant becomes eligible, but no later than 5 p.m. on February 15, except as other sections provide.
Other exemptions and credits, and the forms and proof the assessor asks for, are set out in other sections that are not on this page. Whether a particular home qualifies is a question for the assessor's office or a licensed California attorney.
Sources for this section (2)
- Rev. & Tax. Code 218 — The homeowners exemption
- Rev. & Tax. Code 255 — When exemption affidavits are filed
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed California attorney.