Homeowners’ Exemption

  • Property owners may file an application for a Homeowners’ Exemption on a residence that is both owned and occupied as their principal place of residence as of 12:01 am on January 1.  The exemption reduces the assessed value by $7,000 therefore, reducing the property tax bill. This translates to a savings of approximately $70.00 per year.
  • Applications must be filed by 5 pm on February 15 following the change of ownership.  If not filed timely, 80% of the full exemption is available if filed between February 16 and 5 pm on December 10.
  • The application for Homeowners’ Exemption need only be filed once, provided the owner continues to occupy the property as the principal place of residence on which the exemption is filed.
  • It is the property owners’ responsibility to apply for the exemption; it is also the property owners’ responsibility to terminate the exemption when no longer eligible.
  • The property owner should notify the Assessor’s Office when any changes occur.

FAQs

Property Tax Savings: Homeowners’ Exemption

If you are applying for an intergenerational transfer (parent/child/grandparent/grandchild) under Prop 19, you must file your Homeowners’ Exemption within one year of the transfer to meet the filing requirements of the exclusion.

If you are eligible and would like to apply for the exemption:

  1. Download the Homeowners’ Exemption BOE-266 form.
  2. Complete and sign the form.
  3. Submit your form to our office.
    • Email: PropInfo@arc.sbcounty.gov
    • Fax: (909) 382-3297
    • Mail:
      • Attention: Exemptions Unit
        222 W. Hospitality Lane, 4th Floor
        San Bernardino, CA 92415-0311

No, the exemption will continue each year or so until such time there is a change in title. Note: You are responsible for notifying the Assessor immediately if you no longer occupy the property as your primary residence. If you move out, you will need to file a Cancellation of Homeowners’ Exemption form (AOS-009) with our office.

Form Name: Source:
Homeowners' Exemption Claim BOE-266
Homeowners' Exemption Cancellation Card AOS-009
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