Imperial County Assessor's Office
Homeowner's Exemption
A property owner may claim a Homeowner's exemption in California on a residence that is both owned and occupied at 12:01 a.m. on January 1. You may also file within 30 days of a change in ownership or new construction that will trigger a supplemental assessment. The exemption reduces your assessed value by $7,000 and reduces the tax bill by at least $70.
It is the homeowner's responsibility to apply for the exemption. To receive the full exemption, you must file with the Assessor's office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. (A late filing is accepted from February 16 to December 10 for 80 percent of the exemption.). Your exemption automatically continues each year as long as you continue to own and occupy the property as your primary residence. It is the homeowner's responsibility to terminate the exemption when no longer eligible.
You can terminate your exemption by providing a letter with the following information:
• Property address and parcel number (printed on your tax bill)
• Date you vacated the property
• Your name
• Daytime phone number
• Your new mailing address
• Your signature
Please do not fax your Homeowner’s Exemption claim or Termination Letter, as we need an original signature.
For Homeowner's Exemption claim form Click Here. Spanish version is also available, Click Here.
If you have more questions please visit our FREQUENTLY ASKED HOMEOWNERS' EXEMPTIONS QUESTIONS section.
The California Constitution provides for the exemption of $7,000 (maximum) in assessed value from the property tax assessment of any property owned and occupied as the owner’s principal place of residence. The exemption reduces the annual property tax bill for a qualified homeowner by up to $70. (Article XIII Section 3 of the California Constitution, Rev & Tax 218).
To obtain the exemption for a property, you must be its owner or co-owner (or a purchaser named in a contract of sale), and you must live in the property as your principal place of residence. You must also file the appropriate exemption claim form with the Assessor.
There are two, basic, alternative ways that persons qualify for this exemption:
Alternative 1 – Ownership & Occupancy on the Lien Date:The exemption is available to the eligible owner of a dwelling, which is occupied as their principal place of residence at 12:01 a.m. on January 1 (the lien date) of each year.
Alternative 2 – Ownership & Occupancy or Intent to Occupy within 90 days of a change in ownership or completion of new construction:
The exemption is available to the eligible owner of a dwelling that is subject to a supplemental assessment resulting from a change in ownership or completion of new construction on or after January 1, provided that:
A. The owner occupies or intends to occupy the property as their principal place of residence within 90 days after the date of change in ownership or the date of completion of new construction. and
B. The property is not already receiving the homeowners’ exemption or another exemption of greater value. If the property received an exemption of lesser value on the current assessment roll, the difference in amount between the two exemptions shall be applied to the supplemental assessment.
C. The claim is filed by 5 p.m. on or before the 30th day following the date printed on the "Notice of Supplemental Assessment" issued for the change in ownership or new construction.
Under Option 2, whatever exemption is granted will be applied to the supplemental assessment or assessments, if any, and the full exemption will take effect during the next fiscal year, provided the claim is timely filed (i.e., within 30 days of the date of Notice of Supplemental Assessment).
If you do not own the property, you should not file a Homeowners’ Exemption claim. If you do not occupy, or intend to occupy property you own, you should not file a Homeowners’ Exemption claim.
A qualifying dwelling can be any place you own as your principal place of residence and that is subject to property tax. Examples include, but are not limited to:
- Single family residence
- Duplex or half-plex
- Condominium or planned unit development (PUD)
- Unit of any multi-unit property
- Mobilehome
- Houseboat or floating home that is subject to property tax
- A living unit in a commercial or industrial property
- A motor home or other temporary structure used as a principal residence on otherwise vacant property owned by the claimant
A dwelling will not qualify for the exemption if:
- Rented or leased (or intended to be rented or leased)
- Vacant/unoccupied
- A vacation or secondary home
- You do not own it.
Alternative 1 - Annual Assessment Roll Filing (owned & occupied as of 12:01 a.m. January 1).
- Normal filing period: To receive the full exemption on the up coming annual tax bill, you must file before 5 p.m. on February 15.
- Late filing period: If a claim is filed after February 15 and before 5 p.m. on December 10, only 80% of the exemption may be granted.
Alternative 2 - Supplemental Assessment Filing (owned & occupied or intent to occupy within 90 days of a change in ownership or completion of new construction):
- Normal filing period: The full exemption, if any (and only up to an amount that does not exceed the amount of the supplemental tax bill), may be available, but only if the full exemption has not already been applied to the same property on the current assessment roll, or on a prior supplemental assessment for the same year. To qualify, you must file before 5 p.m. on the 30th day following the date printed on the "Notice of Supplemental Assessment" sent to you as a result of a change in ownership or completed new construction.
- Late filing period:If a claim is filed after the 30th day following the date printed on your "Notice of Supplemental Assessment," but on or before the date on which the first installment of taxes on the supplemental bill becomes delinquent, then 80% of the exemption may be allowed. Once the first installment of taxes on the supplemental bill becomes delinquent, no Homeowners’ Exemption may be granted for the supplemental assessment.
No. You are only entitled to one Homeowners’ Exemption.
No. Once you have been granted the exemption, and as long as you continue to own and occupy the property on a continuing basis, there is no need to re-file a claim. However, if you vacate on a long-term basis (such that you are not residing there on January 1, the lien date), or rent or lease the property, you must notify the Assessor in writing that you are no longer eligible for the exemption. If at a later date you reoccupy the property, you must file a new claim in order to receive the exemption.
Yes. A new Homeowners’ Exemption claim is required any time there has been any change in the manner in which title is held.
Whenever the Assessor becomes aware of a change in the way title is held in a property, the existing exemption is cancelled and a new Homeowners’ Exemption claim form is sent to the owner of record. A new exemption claim must then be filed to renew the exemption even though occupancy may not have changed. If you receive a new claim form in the mail, do not ignore it; you might lose your existing exemption if you do not respond.
Yes. In order for your property to receive the exemption in the years following your acquisition, you, as the new owner, must file a claim even if the property was already receiving the Homeowner’s Exemption under the prior owner.
There are two circumstances where it is not necessary for you to notify the Assessor of the termination of your eligibility for the exemption:
1. If you are moving because your property has been sold, 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.
2. If you are moving immediately to another residence in Imperial County for which you will be filing a new Homeowners’ Exemption claim, the new claim form will serve as written notification of the cancellation of your prior exemption (which we identify by matching social security numbers on the new and old claims).
In any other circumstance, you must notify the Assessor that your former property is no longer eligible for the exemption.
Yes. You must notify the Assessor in writing whenever a property you own is no longer eligible for the Homeowners’ Exemption. Please notify us as soon as possible after vacating the property, but in no case later than the first December 10 following the lien date (January 1) immediately following your vacating the property.
Failure to notify the Assessor will result in escape assessments and penalties if an unauthorized exemption is discovered.If however you are moving immediately to another residence in Imperial County for which you will be filing a new Homeowners’ Exemption claim, the new claim form will serve as written notification of the cancellation of your prior exemption (which we identify by matching social security numbers on the new and old claims).
No. In order to be eligible, they must both own and occupy the property as specified in the law. Owners who permanently relocate to a rest home must also notify the Assessor that they are no longer eligible for the exemption. Failure to do so will result in escape assessments and penalties if an unauthorized exemption is discovered.
A temporary move to a convalescent hospital will not disqualify the property from the exemption unless the stay becomes prolonged. In other words, the exemption is allowed if the owner is expected to return. However, an absence of more than one year raises considerable doubt that the owner is expected to return, and in that case, eligibility may be terminated.
No. You are entitled to have only one of the exemptions, not both. The Disabled Veterans’ Exemption (which is increased annually) normally provides much more benefit than the Homeowners’ Exemption $7,000 maximum..
Use the original date you first became the owner of the property (approximate dates are acceptable).
Use the date you first moved into the property but only if your occupancy of the property has been continuous since that date. If you previously vacated the property and then moved back, use the most recent date you moved-in. (Approximate dates are acceptable)
No. You will be contacted if more information is needed, or if your claim is denied. Also, we will not notify you of receipt of your claim, nor will you be notified when your claim is approved.
Once your eligibility has been verified, the exemption will appear on the next qualifying tax bill. If your claim form is processed too late to affect your next qualifying bill, see question #19 for what happens and what you should do.)
To avoid any confusion, we advise that you make a copy of the completed claim form for your records (and note the date it was mailed thereon) before mailing the original claim form to us.
No. The Homeowners’ Exemption claim form is NOT a public document and both it and the social security number information on the form must be held confidential by the Assessor as a matter of law (ref Property Tax Rule 135(e)(4)).
Social security numbers appearing on the claim form are not subject to public inspection. The disclosure of social security numbers is mandatory as required by Revenue and Taxation Code section 218.5 and Title 18, California Code of Regulations, section 135. (See Title 42 United State Code, section 405(c)(2)(C)(i), which authorizes the use of social security numbers for identification purposes in the administration of any tax.)
The numbers are used by the Assessor to verify the eligibility of persons claiming the exemption and by the state to prevent multiple claims in different counties and to verify the eligibility of persons claiming income tax renter’s credits. The numbers are also used by the State Department of Child Support Services for locating absent parents and locating property, which is owned by persons who are delinquent in their support payments; and by the State Department of Social Services to identify persons who own homes that have not been reported, if required, to the County Welfare Department. If you do not enter your social security number as directed, it may result in a delay in processing your claim or disallowance of the exemption..
You should discuss the matter with the Homeowners’ Exemption staff at (442) 265-1300, Monday through Friday, between 8:00am – 5:00pm.
No, there is no fee for filing for the Homeowners’ Exemption.
The Assessor’s Office is located at 940 W Main Street, Suite 115, El Centro, CA 92243. You may call our office at (442) 265-1300, Monday through Friday, between the hours of 8:00am - 5:00pm.
Veteran and Disabled Veteran's Exemption
There are two provisions that can help reduce property taxes for qualifying veterans and their spouses. The first applies to veterans who own very limited property. The second applies to veterans with service-connected disabilities.
The California Constitution provides a property tax exemption of $4,000 for honorably discharged veterans or the spouse or pensioned parent of a deceased, honorably discharged veteran. To be eligible, an unmarried veteran must have assets valued at no more than $5,000. A married veteran or a veteran's surviving unmarried spouse must have assets valued at no more than $10,000 in order to be eligible. Thus, a veteran who owns a home would most likely not qualify for the veterans' exemption. The Veterans Exemption is rarely used. Most claimants will choose the $7,000 Homeowner’s Exemption in lieu of the $4,000 Veterans Exemption.
The California Constitution and Revenue and Taxation Code section 205.5 provide a property tax exemption for the primary residence of a disabled veteran or an unmarried spouse of a deceased disabled veteran.
There is a basic $100,000 exemption or a low-income $150,000 exemption depending on your household income $44,000 (amounts adjusted annually for inflation). Once granted, the $100,000 basic exemption remains in effect until terminated. ANNUAL FILING IS REQUIRED FOR ANY YEAR IN WHICH the increased exemption $150,000 is claimed. The disabled veteran’s exemption is available to a disabled veteran or surviving spouse of a veteran who, because of an injury incurred in military service:
• Is blind in both eyes, or
• has lost the use of two or more limbs, or
• Is totally disabled as determined by the United States Department of Veterans Affairs (USDA) or by the military service from which the veteran was discharged, as a result of a service-connected injury or disease, died while on active duty in military service, unless the home is receiving another real property exemption. it.
If the claim is not returned by February 15 may result in the removal of the exemption or a late exemption if filed after February 15.
Totally Disabled:
Means that the United States Veterans Administration or the military service from which discharged has rated the disability at 100% or has rated the disability compensation at 100% by reason of being unable to secure or follow a substantially gainful occupation.
First Time Filing
For Disabled Veteran
- Proof of 100% disability or compensation at the 100% rate due to unemployability (i.e. letter from the Department of Veteran Affairs DVA). Letter needs to indicate the effective date.
- DD-214 or other documents indicating discharge was under honorable conditions (i.e. separation letter).
- Complete Claim Form (BOE-261-G). If claiming for Low Income Exemption, submit a claim form for each year you are claiming.
- If claiming for Low Income Exemption, provide proof of income for each year you are claiming.
For Surviving Unmarried Spouse of a Disabled Veteran
- A copy of marriage certificate
- A copy of the death certificate or report of causality
- Proof of disability or that the cause of death was service-connected (DD-214 or DVA letter provides this information)
- Date of the spouse’s service (DD-214 or DVA letter provides this information)
- Proof of 100% disability or compensation at the 100% rate due to unemployability (i.e. letter from the Department of Veteran Affairs (DVA). Letter needs to indicate the effective date.
- Complete Claim Form (BOE-261-G).
- If claiming for Low Income Exemption, submit a claim form for each year you are claiming.
- If claiming for Low Income Exemption, provide proof of income for each year you are claiming.
The Assessor annually mails form BOE-261-GNT Disabled Veterans Exemption Change of Eligibility Report to all recipients receiving the Basic Exemption in the prior year around January 1.
- If there are no changes, the form BOE-261-GNT does not need to be completed, as the Basic Exemption remains in effect until terminated.
- If the claimant now qualifies for the Low Income Exemption form BOE-261-G Claim for Disabled Veterans’ Property Tax Exemption needs to be completed along with proof of income.
The Assessor annually mails form BOE-261-G Claim for Disabled Veterans’ Property Tax Exemption to all recipients receiving the Low Income Exemption in the prior year around January 1.
- Annual filing is required where the Low Income Exemption is claimed.
- If filed by February 15 by 5:00 pm the claimant is eligible for 100% of the amount over the basic exemption.
- If filed after February 15, but before 5:00 pm December 10, the claimant is eligible for 90% of the amount over the basic exemption.
- If filed after December 10, the claimant is eligible for 85% of the amount over the basic exemption.
If the claim is not returned by February 15 may result in the removal of the exemption or a late exemption if filed after February 15.
NOTE: A property owner may NOT have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor's Office.
Your local Imperial County Department of Veterans’ Affairs (DVA) is located at 217 S. 10th Street, El Centro, CA 92243. You can contact them at (442) 265-3200.
An exemption from property tax may be available on property that constitutes the principal place of residence of a veteran who is 100% disabled or unemployable because of a service-connected disability or disease, that is owned by the veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly. This exemption can be substantial and varies in size based upon the amount of their household income (ref. R&T 205.5, 20504 and 20585).
A Disabled Veterans' Exemption claim form must be filed with the Assessor's Office along with a letter from the US Department of Veterans Affairs (USDVA) (or from the military service which discharged the veteran) certifying that the veteran has a service-connected disability rating of 100%, along with proof of honorable discharge. If the required information is not on the above mentioned letter then a DD-214 must be submitted.
To be considered timely, an exemption claim must be filed with the Assessor by the January 1st following the date of the disability rating from the Veteran's Administration, or within 90 days of the receipt of the disability rating from the USDVA, whichever is later. (ref R&T 276.1 and 276.2)
The Law says that that for property tax purposes, "...being totally disabled means that the US Department of Veterans Affairs or the military service from which the veteran was discharged has rated the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or follow a substantially gainful occupation." Effective January 1, 2001, veterans who are blind in both eyes, or have lost the use of two or more limbs were given the equivalency of totally disabled. (ref R&T 205.5.e)
Yes. Veterans are eligible for the Disabled Veterans Exemption if they are either 100% disabled or 100% unemployable as determined by the US Department of Veterans Affairs or by the service from which they were discharged.
Yes, a disabled veteran's exemption can be retroactive to the effective date of disability, unemployability or death as determined by the USDVA. All years that are claimed will be eligible for the full exemption if a claim is filed on or before the January 1st following the date of the disability letter or within 90 days of receipt of the disability rating from the USDVA, whichever is later.
- If a qualified veteran files before February 15 of the current year, they are entitled to 100% of the exemption for the current year.
- If a qualified veteran files after February 15 but before December 10 of the current year, they are entitled to 90% of the exemption for the current year.
No. This exemption is available to any qualified disabled veteran who resides here regardless of where they originally enlisted in the service.
Yes. An unmarried surviving spouse can qualify if their disabled-veteran spouse was previously eligible, or if they are the widow or widower of a veteran who died while on active duty, or as a result of a service-connected disability or disease. A new claim must be completed and submitted with a copy of the couple's marriage certificate and a copy of the veteran's death certificate.
No. The Assessor's Office should be contacted immediately in this circumstance. However, if the spouse is subsequently no longer married they may qualify again
No. Only one exemption is allowed.
Yes, the exemption on the former residence would terminate on the date that it is no longer the principal place of residence and the full amount of the exemption would be available for the new residence on the supplemental bill. If the amount of the exemption is more than the supplemental, the difference may be applied to the regular tax bill. The disabled veterans' exemption may be applied to any tax bill that serves as a lien against the property.
Welfare Exemption
The Welfare Exemption is available to qualifying non-profit organizations that are religious, hospital, scientific or charitable in nature, and:
- Own their own property (real or personal) and use the property exclusively for exempt purposes
- Use exempt property owned by another qualifying organization who is already receiving a welfare exemption
- Use government-owned property
An organization that is seeking the Welfare Exemption shall file with the State Board of Equalization (Board) a claim for an Organizational Clearance Certificate. The Board shall review each claim to determine whether the organization meets the requirements of section 214 and shall issue a certificate to a claimant that meets these requirements. The Assessor may not approve a property tax exemption claim until the claimant has been issued a valid Organizational Clearance Certificate. If the claim is filed timely with the Assessor, the claim will be considered timely filed even if the claimant has not yet received the Organizational Clearance Certificate from the Board. The State Board will determine whether an organization is eligible for the exemption and the Assessor will determine whether the use of the property is eligible for the exemption.
Property acquired after the January 1 tax lien date may be eligible for exemption provided that the property be put to exempt use or under construction for exempt use within 180 days after the date of acquisition.
To receive the exemption, claims must be filed ninety days after the first day of the month following the month in which the property was acquired or by February 15th of the following year, whichever occurs first.
A late filing penalty, not to exceed $250 will be applied to claims received after the deadline.If you want to apply for this exemption select Welfare Exemption First-Time Filing.
- The Assessor annually mails form Welfare Exemption Annual Filing (BOE-267-A) to all recipients of the exemption in the prior year around January 1.
- Where applicable the Assessor annually mails the Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households (BOE-267-L) and Welfare Exemption Supplemental Affidavit, Low Income Housing Property Limited Partnership (BOE-267-L1) to all recipients of the exemption in the prior year around January 1.
- 100% of the exemption is available if this claim is returned by February 15.
- 90% of the exemption is available if filed after February 15 but prior to the following January 1.
- 85% of the exemption is available if filed after January 1 of the next calendar year, subject to the four-year statute of limitations for refunds of taxes paid.
- Tax, penalty and interest for a given year may not exceed $250.
- If the claim is not returned by February 15 may result in the removal of the exemption or a late exemption if filed after February 15.In addition, supplemental affidavits and/or a property use report may need to be filed:If you want to apply for this exemption please select the following forms:
If you want to apply for this exemption please select the following forms:
Welfare Exemption (Annual Filing) - BOE - 267-A
Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households - BOE-267-L
Church Exemption
The Church Exemption may be claimed on property (real or personal) that is owned, leased or rented by religious organizations who use the property exclusively for worship services.
If another church also uses the property for worship services, the user church must also apply for the church exemption. If any other outside use is allowed on the property, other than religious worship, the owner church and outside operator will need to file a Welfare Exemption.
First-Time Church Exemption Claimants Need to Submit
- Church exemption claim form
- Copy of certified Articles of Incorporation
- Tax letter evidencing exemption from either the State Franchise Tax Board or the Internal Revenue Service
- If leased property, a copy of the lease agreement is required. A reduction of property taxes on leased property granted the church exemption shall be for the benefit of the church.
Property acquired after the January 1 tax lien date may be eligible for exemption provided that the property be put to exempt use or under construction for exempt use within 180 days after the date of acquisition.
To receive the exemption, claims must be filed ninety days after the first day of the month following the month in which the property was acquired or by February 15th of the following year, whichever occurs first.
A late filing penalty, not to exceed $250 will be applied to claims received after the deadline.
If you want to apply for this exemption select: Church Exemption.
- The Assessor annually mails form Church Exemption (BOE-262-AH) to all recipients of the exemption in the prior year around January 1.
- 100% of the exemption is available if this claim is returned by February 15.
- 90% of the exemption is available if filed after February 15 but prior to the following January 1.
- 85% of the exemption is available if filed after January 1 of the next calendar year, subject to the four-year statute of limitations for refunds of taxes paid.
- Tax, penalty and interest for a given year may not exceed $250.
A claim not returned by February 15 may result in the removal of the exemption or in a late exemption if filed after February 15.
If you want to apply for this exemption select: Church Exemption.
The Religious Exemption may be claimed on real property or personal property that is either:
- Owned by a religious organization which uses the property exclusively for religious worship services, or
- Used for the conduct of worship services and on which a religious organization operates its own preschool, nursery school, kindergarten, schools of less than collegiate grade, or schools of both collegiate grade and less than collegiate grade.
- The religious exemption is also available if another church is permitted to use the property part-time for religious worship and/or to operate a school described above, provided the owner church conducts worship services on the property. Both the owner and user of the property must file for the Religious Exemption.
- Property used for school purposes only (i.e., property on which the owner does not conduct worship services) does not qualify for the Religious Exemption, but may qualify for the Welfare Exemption.
- If another qualifying organization uses all or part of the facility for religious or charitable purposes on a regular basis, then the property is not eligible for the religious exemption, and the welfare exemption must be claimed by both the church and the other organization.
First-Time Religious Exemption Claimants Need to Submit
- Religious exemption claim form
- Copy of certified Articles of Incorporation
- Tax letter evidencing exemption from either the State Franchise Tax Board or the Internal Revenue Service
Property acquired after the January 1 tax lien date may be eligible for exemption provided that the property be put to exempt use or under construction for exempt use within 180 days after the date of acquisition.
To receive the exemption, claims must be filed ninety days after the first day of the month following the month in which the property was acquired or by February 15th of the following year, whichever occurs first.
A late filing penalty, not to exceed $250 will be applied to claims received after the deadline.
If you want to apply for this exemption select: Religious Exemption
The Assessor annually mails form Notice, Religious Exemption Change in Eligibility or Termination Notice (BOE 267-S) to all recipients of the exemption in the prior year around January 1 to remind claimants of this obligation. This is a simplified process that eliminates the need for annual filing and the possibility of being assessed a late filing penalty. Once granted, the exemption remains in effect until terminated or until the property is no longer eligible for the exemption. Failure to notify the Assessor when the property is no longer eligible for the exemption may result in an escaped assessment, interest, and a penalty of up to $250.
100% of the exemption is available if this claim is returned by February 15.
90% of the exemption is available if filed after February 15 but prior to the following January 1.
85% of the exemption is available if filed after January 1 of the next calendar year, subject to the four-year statute of limitations for refunds of taxes paid.
Tax, penalty and interest for a given year may not exceed $250.
If you want to apply for this exemption select Religious Exemption Annual Filing