California Homeowners' Property Tax Exemption

About This Program

California's Homeowners' Exemption reduces the assessed value of an owner-occupied primary residence by $7,000, saving approximately $70–$100 per year in property taxes. The exemption is available to all homeowners regardless of income and auto-renews once filed. New owners should file BOE-266 with the San Diego County Assessor by February 15 of the tax year.

Must be owner-occupied primary residence; file BOE-266 with San Diego County Assessor; auto-renews after initial filing; no income limit

Key Details

• Reduces assessed value by $7,000 — saves ~$70–$100/year on property taxes
• No income limit — available to all owner-occupant primary residence holders
• File BOE-266 with San Diego County Assessor by February 15
• Automatically renews each year once approved
• Call (619) 531-5772 or visit sandiegocounty.gov/assessor

How to Apply

Deadline: File by February 15 with San Diego County Assessor for new claims; auto-renews once approved