*These exemptions are administered locally solely by the Assessor.
All claimants for exemptions must file annually beginning on January 1 and no
later than February 15th. If the 15th falls on a weekend or legal holiday, then
the next business day will be the due date. Failure to file during this time
period will subject a claimant to a late filing penalty not to exceed $250.
First-time claimants may file for prior years, but the number of years is
subject to the filing penalty and other statutory requirements.
All properties submitted for exemption must be in exempt usage on the tax lien
date, January 1st. In general, property vacant or unused on the lien date is
not exempt. Under current State law, property used primarily for fundraising
purposes does not qualify for exemption. Occasional fundraising is allowed
within certain prescribed requirements. Any exemption granted will only reduce
the general tax levy portion of a bill. The bonded indebtedness and direct
assessments portion of a tax bill are not exempt under current state
legislation. Penalties and fees associated with delinquent tax bills are also
Additional inquiries on the welfare exemption can be directed to the BOE at
1-916-274-3430, or at their website www.boe.ca.gov.
The Assessor's Major Exemptions Section may be reached for questions on any
exemption issue at (213)974-3481 or email@example.com.
Click here to download forms.