Homeowners' Exemption
Qualifying owner-occupied principal residence on January 1; $7,000 reduction of taxable value.
We’ll show the next step for this exemption.
Official eligibility and application
Eligibility source
The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st.
Official source. Last verified 2026-10-24.