Homeowners' Exemption
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. To claim the exemption, the homeowner must make a one-time filing with the Assessor in the county where the property is located.
Who is eligible?
California Property Tax laws provide two alternatives by which the Homeowners' Exemption may be granted:
Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owner’s principal place of residence as of 12:01 a.m., January 1st each year; or
Alternative 2: The exemption is available to an eligible owner of a dwelling subject to supplemental assessment(s) resulting from a change in ownership or completion of new construction on or after January 1st, provided:
- The owner occupies the property as his or her principal place of residence within ninety (90) days after the change in ownership or completion of construction; and
- The property is not already receiving the Homeowners’ Exemption or another property tax exemption of greater value. If the property received an exemption of lesser value on the current roll, the difference in the amount between the two exemptions shall be applied to the Supplemental Assessment.
To help you determine your principal residence, consider (1) where you are registered to vote, (2) the home address on your automobile registration, and (3) where you normally return after work. If after considering these criteria you are still uncertain, choose the place at which you have spent the major portion of your time this year.
When and where is this service offered?
This service is available throughout the year during regular business hours except during scheduled holidays.
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
Monday - Friday 8-4
6565 Capistrano Avenue
Atascadero, CA 93422
Tel: (805) 461-6143
Fax: (805) 461-6159
Monday - Friday 8-5
1055 Monterey Street Suite D360
San Luis Obispo, CA 93408
Tel: (805) 781-5643
Main Office Fax: (805)-781-5641
Real and Business Property Fax: (805)-788-2042
Public Service/Front Counter Fax: (805)-788-2041
Mapping and Transfers Fax: (805)-781-4034
FAQS
California Property Tax laws provide two (2) alternatives by which the Homeowners' Exemption may be granted:
Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owner’s principal place of residence as of 12:01 a.m., January 1st each year; or
Alternative 2: The exemption is available to an eligible owner of a dwelling subject to supplemental assessment(s) resulting from a change in ownership or completion of new construction on or after January 1st, provided:
- The owner occupies the property as his or her principal place of residence within ninety (90) days after the change in ownership or completion of construction; and
- The property is not already receiving the Homeowners’ Exemption or another property tax exemption of greater value. If the property received an exemption of lesser value on the current roll, the difference in the amount between the two exemptions shall be applied to the Supplemental Assessment.
To help you determine your principal residence, consider (1) where you are registered to vote, (2) the home address on your automobile registration, and (3) where you normally return after work. If after considering these criteria you are still uncertain, choose the place at which you have spent the major portion of your time this year.
If you own and occupy your home as your principal place of residence, you may apply for an exemption of up to $7,000 off the assessed value. This reduces your property tax by about $70.00 per year.
Homeowners’ Exemptions are processed by our Change in Ownership department (also called the Transfers section). They can be reached by calling our main office switchboard at 805-781-5643. If you are in the North County, please call our Atascadero office at 805-461-6143.
