Exemptions and Exclusions

What is the difference between an "exemption" and "exclusion?"

Exemptions

Certain properties, or portions thereof, are exempt from taxation under the California Constitution.

View the California State Board of Equalization video presentation on property tax exemptions.

The most common exemptions are: 

  • Homeowner's Exemption
  • Welfare Exemption
  • Religious Exemption
  • Disabled Veterans' Exemption
  • Church Exemption
  • School Exemption
  • Library Exemption
  • Museum Exemption

Follow these links for More Information About Exemptions or the Exemptions Forms List.   

Exclusions

Change In Ownership Reassessment Exclusions:

The Assessor is required to assess property at its current market value when a change in ownership occurs, which usually results in an increase in property taxes. There are, however, some changes in ownership that are specifically excluded from reassessment such as transfers:

  • For refinancing purposes
  • Between spouses or former spouses
  • Between registered domestic partners​
  • Cotenancy transfers under specific circumstances
  • Between parents and children
  • Between grandparents and grandchildren
  • Between individuals and a legal entity that results solely in a change in the method of holding title.

Follow these links for More Information About Change In Ownership Exclusions or the Exclusions Forms List.

New Construction Reassessment Exclusions:
Some types of new construction are excluded from property tax assessment: 

  • Builders' Inventory
  • Active Solar Energy System
  • Fire Safety Improvements
  • Disabled Access
  • Earthquake Mitigation/Seismic Retrofit

Follow these links for More Information About New Construction Exclusions or the Exclusions Forms List