[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304981-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304981-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","publication-800-6-homeowners-exemption-6-23","Publication 800-6 - Homeowners’ Exemption (6-23)","","Information Sheet explains California’s Property Tax Homeowners’ Exemption and the Taxpayers’ Rights Advocate Office’s commitment to helping homeowners understand eligible exclusions and exemptions. It describes the $7,000 exemption authorized by the California Constitution and implemented through state tax code, eligibility conditions, what qualifies as a dwelling, and how the exemption can reduce assessed value and property taxes. It also covers filing requirements, deadlines, supplemental assessment rules, and key limitations, including situations involving rented, vacant, or secondary homes.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/publication-800-6-homeowners-exemption-6-23/304981/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/publication-800-6-homeowners-exemption-6-23/304981.png","ImageObject",442,249,{"name":42,"@type":43},"Pentious","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":30},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the Homeowners’ Exemption and how much tax savings does it provide?","Question",{"text":62,"@type":63},"The Homeowners’ Exemption allows a $7,000 exemption from property taxation by reducing the dwelling’s assessed value. With the one percent statewide property tax rate, it generally equates to about $70 in property tax savings, with savings varying by local bond-approved rates.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who can qualify for the Homeowners’ Exemption in California?",{"text":67,"@type":63},"To qualify, you generally must occupy the dwelling as your principal residence as of January 1 for that year, and be the property owner, co-owner, or a purchaser named in a contract of sale (with specific cooperative housing share conditions). If purchasing or building after January 1, you must occupy within 90 days under certain circumstances.",{"name":69,"@type":60,"acceptedAnswer":70},"What are the key filing deadlines for the Homeowners’ Exemption?",{"text":71,"@type":63},"You may file any time after you become eligible, but no later than February 15 to receive the full $7,000 exemption for the fiscal year beginning July 1. Filing after February 15 but on or before December 10 allows 80% of the exemption, and filing after December 10 provides no exemption for the current year. Supplemental assessment exemption has a separate 30-day deadline and later eligibility rules.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304981,1790178019,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":30,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},1374404730887,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","INFORMATION SHEET  \nCALIFORNIA STATE BOARD OF EQUALIZATION | TAXPAYERS’ RIGHTS ADVOCATE OFFICE  \n[www.boe.ca.gov/tra](www.boe.ca.gov/tra)  \nPROPERTY TAX SAVINGS: HOMEOWNERS’ EXEMPTION  \nThe State Board of Equalization Taxpayers’ Rights Advocate Office is committed to helping California taxpayers understand property tax laws, and be aware of exclusions and exemptions available to them.  \n| Homeowners’ Exemption\u003Cbr>Did you know that property owners in California can receive a Homeowners’ Exemption on the home they live in as their principal place of residence?\u003Cbr>The Homeowners’ Exemption, which allows a $7,000 exemption from property taxation, is authorized by Article XIII, section 3, subdivision (k) of the California Constitution and implemented by Revenue and Taxation Code section 218. The exemption reduces a dwelling’s assessed value on a qualified residence.\u003Cbr>To qualify for this exemption, the following conditions must be met:\u003Cbr>• You must occupy the dwelling as your principal residence as of January 1 of each year to qualify for the Homeowners’ Exemption for that year.\u003Cbr>• If you purchase or build a home after January 1, and a Homeowners’ Exemption was not granted to the prior owner, you can receive the exemption on the supplemental assessment if you occupy the home within\u003Cbr>90 days.\u003Cbr>• You must be the property owner, co-owner, or a purchaser named in a contract of sale. You can also be a person who holds shares or membership in a cooperative housing corporation, whereby the share entitles you to live in a specific home.\u003Cbr>A dwelling is a building, structure, or other shelter constituting a place of abode, whether real property or personal property, and any landon which it may be situated. Eligible properties include, but are not limited to a single-family residence, multi-unit residence (such as a duplex), condominium, or unit in a cooperative housing project. Other examples of a dwelling are a houseboat, manufactured home (mobilehome), owned improvements situated on governmentowned land and is a taxable possessory interest (such as a cabin situated in a national forest), and land you own in which you live in a state-licensed | trailer or manufactured home.\u003Cbr>(Note: A state-licensed trailer or manufactured home is not subject to property taxation; rather, it pays the vehicle license fee, an in-lieu fee, to the Department of Housing and Community Development.)\u003Cbr>Potential for Tax Savings\u003Cbr>Property taxes are based on the assessed value of your property. The Homeowners’ Exemption reduces your property taxes by deducting $7,000 from your property’s assessed value before applying the tax rate, and given the one percent statewide property tax rate, this generally equates to $70 in property tax savings. Depending upon the amount of local voter-approved bonds in your area, if any, the overall tax rate could be higher than one percent, which would increase your tax savings. For example, if your overall tax rate is 1.17%, the tax savings would be\u003Cbr>$82 ($7,000 x .0117) . How to Apply for the Homeowners’Exemption\u003Cbr>Complete form BOE-266 , Claim for Homeowners’Property Tax Exemption. Obtain the claim form from the County Assessor’s office where the property is located. Submit the completed form to the same office. Once the exemption has been granted, it remains effective until a change ineligibility occurs, such as selling or moving out of the home. Annual filing is not required.\u003Cbr>When to File Your Claim\u003Cbr>The claim may be filed any time after you become eligible, but no later than February 15, to receive the full $7,000 exemption for the fiscal year, which begins July 1. A claim that is filed after February 15, but on or before December 10 of the same year, will be allowed 80 percent of the exemption ($5,600) . No exemption for the current year can be allowed if filed after December 10. |\n| --- | --- |\n\nPublication 800-6 (6-23)  \n1  \n| If you purchase a home or complete its construction after the January 1 lien date","cbCaihTdua2LNazh","https://ap.wps.com/l/cbCaihTdua2LNazh","pdf",246083,"English","# Homeowners’ Exemption\n## Eligibility requirements\n## Potential for tax savings\n## How to apply (BOE-266)\n## When to file your claim\n## Supplemental assessment filing rules\n## Helpful hints and limitations","[{\"question\":\"What is the Homeowners’ Exemption and how much tax savings does it provide?\",\"answer\":\"The Homeowners’ Exemption allows a $7,000 exemption from property taxation by reducing the dwelling’s assessed value. With the one percent statewide property tax rate, it generally equates to about $70 in property tax savings, with savings varying by local bond-approved rates.\"},{\"question\":\"Who can qualify for the Homeowners’ Exemption in California?\",\"answer\":\"To qualify, you generally must occupy the dwelling as your principal residence as of January 1 for that year, and be the property owner, co-owner, or a purchaser named in a contract of sale (with specific cooperative housing share conditions). If purchasing or building after January 1, you must occupy within 90 days under certain circumstances.\"},{\"question\":\"What are the key filing deadlines for the Homeowners’ Exemption?\",\"answer\":\"You may file any time after you become eligible, but no later than February 15 to receive the full $7,000 exemption for the fiscal year beginning July 1. Filing after February 15 but on or before December 10 allows 80% of the exemption, and filing after December 10 provides no exemption for the current year. Supplemental assessment exemption has a separate 30-day deadline and later eligibility rules.\"}]","Publication 800-6 - Homeowners’ Exemption (6-23) | PDF",1789820606]