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The following information provides a brief explanation of some of the programs available to Los Angeles County property owners. Call (213) 974-3211 or 1 (888) 807-2111 toll free for more information or visit our Forms page for more Exemptions, Exclusions, and Tax Relief claim forms.

Homeowners’ Exemption

If you own a home and it is your principal place of residence on January 1, you may apply for an exemption of $7,000 from your assessed value. New property owners will automatically receive a Claim For Homeowners' Property Tax Exemption. Homeowners’ Exemptions may also apply to a supplemental assessment if the prior owner did not claim the exemption. Further instructions are included with the claim form. Click the link above, or call (213) 974-3211 or 1 (888) 807-2111 for forms and additional information.

Veterans' Exemption

If you are a single veteran with assets of less than $5,000, a married veteran with assets of less than $10,000, or an unmarried surviving spouse of an eligible veteran, you may apply for the Veterans’ Exemption of $4,000 applied to the assessed property value. Although it is unnecessary for the veteran to reside on that property in order to qualify, this exemption claim must be filed every year. Call (213) 974-3399 for forms and additional information.

Disabled Veterans’ Exemption

If you are a disabled veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled as a result of injury or disease incurred in military service, you may be eligible for a Disabled Veterans' Property Tax Exemption. The Veterans Administration must certify the veteran’s disability. Unmarried surviving spouses of certain deceased veterans may also qualify. Call (213) 974-3399 for forms and additional information.

Institutional Exemptions

Property used exclusively by a church, nonprofit college, cemetery, museum, school, or library may qualify for an exemption. Property owned and used exclusively by a nonprofit, religious, charitable, scientific, or hospital corporation may also be eligible. To receive the full exemption, an applicant must file a Claim for Welfare Exemption, form EXM-417 by February 15. Additional information is available in the Guide to Nonprofit Organizations Exemptions and by calling (213) 974-3481.

Builders’ Exclusion

New construction built specifically for sale may be excluded from supplemental assessment. In cases where the property is subdivided into five or more parcels, there is normally no need to file a New Construction Exclusion Claim (CONEX) with the Assessor’s Office. In most situations builders of residential tracts will receive the supplemental exclusion automatically. However, subdivisions of four or fewer parcels require a claim be filed prior to or within 30 days from the start of construction.

Disaster Relief

You may be eligible for tax relief if your property is damaged or destroyed by a calamity, such as fire or flooding. To qualify, you must file an Application for Reassessment: Property Damaged or Destroyed by Misfortune or Calamity with the Assessor’s Office within 12 months from the date the property was damaged or destroyed. The loss must exceed $10,000 of current market value. Call (213) 974-8658 for additional information.

Eminent Domain–Proposition 3

If a government agency acquires your property, you may have the right to retain that property’s existing assessed value and transfer it to a replacement property. To qualify, you must submit a Claim for Base Year Value Transfer-Acquisition by Public Entity. Additional information is available in the Guide to Proposition 3 and by calling (213) 893-1239.

Market Value Decline–Proposition 8

If the current market value of your property is less than its current assessed value, you may qualify for tax relief. A Decline-in-Value Review Application may be submitted online or by mail. Additional information is available in the Guide to Decline-in-Value Review.

Parent/Child Exclusion–Proposition 58
Grandparent/Grandchild Exclusion–Proposition 193

The transfer of real property between parent(s) and child(ren) or from grandparent(s) to grandchild(ren) may be excluded from reappraisal. To qualify, you must submit the applicable Claim for Reassessment Exclusion for Transfer Between Parent and Child, or the Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild. Additional information is available in the Guide to Proposition 58 and 193 and by calling (213) 893-1239.

Exclusion for Seniors and Disabled–Proposition 60, 90, and 110

Disabled property owners and seniors aged 55 or over who buy or construct a residence of equal or lesser value than their original home may transfer the old assessed value to the new home. To qualify, you must submit the applicable Disabled Persons Claims for Transfer of Base Year Value to Replacement Dwelling, or the Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling. Additional information is available in the Guide to Propsitions 60 and 90, the Guide to Proposition 110, and by calling (213) 893-1239.

Solar Energy System Exclusion

The initial purchaser of a building with an active solar energy system may qualify for an exclusion from assessment on that portion of the value attributable to an active solar energy system, less the amount of any rebates. To qualify for this exclusion, an Initial Purchaser Claim for Solar Energy System New Construction Exclusion must be filed with this office.

The addition of an active solar energy system to an existing property is automatically excluded from assessment. For example, the installation of photovoltaic (PV) cells on an existing home would not be subject to assessment. There is no need to file an exclusion form to benefit from this exclusion.

Note: an “active solar energy system” does not include solar water heating for swimming pools or hot tubs.


 
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