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Taxes
Property tax relief for seniors in California
California has 3 programs that can lower property taxes for older adults: Homeowners' Exemption, Base year value transfer for people 55 and older (Proposition 19) and Property Tax Postponement Program. Each one has its own rules and deadline.
Homeowners' Exemption
California takes $7,000 off the taxable value of the home you own and live in. It is for homeowners of any age. You file once with your county assessor, and it stays in place until you no longer qualify.
How to apply
- In person
- File claim form BOE-266 once with the county assessor where the home is
Who may qualify
| Age | Any age |
|---|---|
| Home | A home you own and live in as your principal place of residence on January 1 |
What you may get
| Exemption | $7,000 off your home's taxable value |
|---|
Dates, renewals and waiting lists
| Deadline for the full exemption | February 15 of the year you first file |
|---|---|
| Do you reapply each year? | No, it is a one-time filing; tell the assessor if you stop qualifying (by December 10 to avoid a penalty) |
Base year value transfer for people 55 and older (Proposition 19)
If you are 55 or older and sell your home, you may carry its lower taxable value to a replacement home anywhere in California, up to three times. That can keep your property tax close to what you paid before. You file with the county assessor where the new home is.
How to apply
- In person
- File claim form BOE-19-B with the county assessor where the replacement home is, after both sales are complete and you live in the new home (not through escrow)
Who may qualify
| Age | 55 or older (or severely and permanently disabled, with forms BOE-19-D and BOE-19-DC) |
|---|---|
| Home | Both homes must be your principal residence, and the replacement must be bought or built within two years of selling the original |
What you may get
| What it does | Your old home's taxable (base year) value moves to the new home. If the new home costs more than the old one sold for (or 105% or 110% if bought in the first or second year after), the difference is added on. |
|---|---|
| How many times | Up to three times |
Dates, renewals and waiting lists
| Claim deadline | Within three years of buying the replacement home (or finishing building it) |
|---|---|
| Do you reapply each year? | No, one claim per move |
How California is different
Where California's rules differ from the federal rules for Property tax relief for seniors.
- Works anywhere in California, with no cap on the new home's price, since April 1, 2021
Property Tax Postponement Program
California's State Controller lets older, blind or disabled homeowners who meet its rules put off paying property tax on their home, to be repaid later. Applications go to the State Controller from October 1 to February 10 each year.
How to apply
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Who | Homeowners who are senior citizens, blind or disabled and meet the program's criteria |
|---|---|
| Home | Your principal residence |
What you may get
| What it does | You put off (defer) paying the property tax on your home |
|---|
Dates, renewals and waiting lists
| Application period | October 1 to February 10 each year |
|---|
Good to know
- Counties may also run their own postponement programs.
Free help
Free help with this in California
California Department of Aging
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in California
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- California State Board of Equalization, Homeowners' Exemption (official government site). Checked Oct 28, 2026.
- California State Board of Equalization, Proposition 19 (official government site). Checked Oct 28, 2026.
- California State Board of Equalization, Property Tax Postponement (official government site). Checked Oct 28, 2026.
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