Home  > 

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

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
  
• Veteran's Exemption
  
• Church Exemption
  
• School Exemption
  
• Library Exemption
  
• Museum Exemption

More information about exemptions.

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
  
• 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.

More information about exclusions.