Homeowners' Exemption
Qualifying owners whose home is their principal residence on January 1.
We’ll show the next step for this exemption.
Not tax or legal advice; confirm with your county.
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.
Savings source
To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. A person filing for the first time on a property may file anytime after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.
Official source. Last verified 2026-10-24.