Tax Savings Program for Homeowners
The Homeowners' Exemption provides homeowners a discount of $7,000 of assessed value resulting in a savings of approximately $70-$80 in property taxes each year. This is a free program; however, an application is required. You must be a property owner, co-owner or a purchaser named in a contract of sale.
You must occupy your home as your principal place of residence as of 12:01 a.m., January 1 each year.
Principal place of residence generally means where:
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You return at the end of the day
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Your vehicle is registered
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You are registered to vote
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Your mail is delivered
A dwelling does not qualify for the exemption if it is or is intended to be, rented, vacant and unoccupied, or the vacation or secondary home of the owner.
When to file the
Homeowners’ Exemption Application
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By February 15th – to receive full Homeowners’ Exemption
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February 16th through December 10th – to receive a partial (80%) exemption
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Within 30 days of your supplemental notice for a home purchased or built after January 1st
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In order to qualify, you must occupy the home within 90 days of the completion of new construction or the change in ownership.
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A partial homeowner’s exemption is approved, if the homeowner’s exemption claim form is received prior to the due date of the first installment of the supplemental bill.
How moving impacts the Homeowners’ Exemption
If you move from the property, rent it, move permanently to an assisted living facility, or occupy your property as a secondary home, the property is no longer your primary residence and you no longer qualify to receive the benefit. You must report when a property is no longer your qualifying primary residence by submitting the
Homeowners' Exemption Termination Letter.
Visit the BOE Taxpayers’ Rights Advocate website for more information about the Homeowners’ Exemption https://www.boe.ca.gov/pdf/pub800-6
Questions and Answers
No. You are only eligible for one homeowner's exemption at a time within the state.
No. The exemption automatically applies each year until the property is no longer considered your primary residence. For example, if you vacate on a long-term basis, or rent or lease the property, the property no longer qualifies to receive the exemption because it is no longer your primary residence. If the exemption is removed and you later reoccupy the property, you can file a new application to reinstate the exemption.
Yes. Recording a deed (i.e. transferring the property into or out of trust, adding or removing co-owner names, or recording a deed to make name changes), will automatically terminate the exemption for the upcoming fiscal year. A new application will automatically be sent to the new owner of record. . A new homeowner’s exemption application must be filed to reflect the new ownership even though occupancy may not have changed. If you believe you have received a new application in error, please contact the Exemptions Section at (916) 875-0710 (8am to 4pm), or email us at ASR-HomeownersExemptions@saccounty.gov.
Yes. The Assessor must have a valid application on file for the current owner to continue to receive the homeowner’s exemption benefit.
The recording of the deed by the new owner will automatically terminate the existing exemption on your former residence. However, you should notify the Assessor if you move before January 1 and the recording of the change in ownership occurs after January 1.
If you are moving immediately to another residence in Sacramento County for which you will be filing a new Homeowners’ Exemption application, the new application will serve as written notification of the cancellation of your prior exemption.
Otherwise, you must notify the Assessor that your former property is no longer your primary residence.
Yes. You must notify the Assessor in writing whenever a property you own is no longer your primary residence. Please notify us no later than the first December 10 following the date you moved away from your home. Late notification or discovery could result in additional assessments and penalties necessary to recover the unauthorized homeowner’s exemption benefit. If you are moving immediately to another residence in Sacramento County for which you will be filing a new Homeowners’ Exemption application, the new application provides official notification of the cancellation of your prior exemption.
No. In order to be eligible, the owners must reside in the property as their primary residence. Owners who permanently relocate to a residence other than their primary residence receiving the homeowner’s exemption must notify the Assessor that the property is no longer their primary residence. Late notification or discovery could result in additional assessments and penalties necessary to recover the unauthorized homeowner’s exemption benefit.
No. Homeowners can qualify to receive only one exemption benefit. Homeowners that qualify for both exemptions usually select the Disabled Veterans’ Exemption, which provides a higher tax savings benefit than the Homeowners’ Exemption $7,000 maximum.
No. We will not notify you of receipt of your application nor will you be notified when your application is approved. You will be contacted only if more information is needed or if your application is denied. Once your application is approved, the exemption will appear on the next qualifying tax bill.
If you have any questions about the status of your application or timing in relation to your tax bill, please contact the Exemptions Section at (916) 875-0710 (8am to 4pm), or email us at ASR-HomeownersExemptions@saccounty.gov.
You are strongly advised to make a copy of the completed application for your records (and note the date it was mailed thereon) before mailing the original application to us.
No. The Homeowners’ Exemption application is NOT a public document and the Assessor, as a matter of law, must hold both it and the social security number information on the form confidential. Please see Property Tax Rule 135(e)(4).
