Is there a senior property tax exemption in California?

4 min read · Checked against BOE: 4 November 2026 · [Reviewer: pending attorney review]

No. California does not have a property tax exemption that you get just for reaching a certain age. Some other states do. What California has instead is a set of rules and programs that help older owners in other ways. Here is what each one does.

Prop 13 already limits your bill

Proposition 13 sets the basic tax rate at 1 dollar for every 100 dollars of taxable value, plus whatever local voters have approved for bonds. Your taxable value starts at the price you paid, and after that it can go up by no more than times 1.02 a year, according to the Board of Equalization's property tax overview. It resets to market value only when the home changes hands or you build something new.

For people who bought decades ago, this is the biggest break of all, and it is why the rules below matter so much.

The homeowners' exemption

If the home is your principal residence, you can claim the homeowners' exemption. It takes $7,000 off your taxable value. At the 1 dollar per 100 base rate, that is about $70 a year off the bill. It is not an age benefit, but many owners never filed for it. BOE says you file once with the county assessor, and a first time filer must file by February 15 to get the full exemption for that year. Details are on BOE's homeowners' exemption page, and your county's office is listed on our assessors page.

Prop 19 lets you move and keep your tax value

This is the rule most useful to owners 55 and older. Under Prop 19, you can sell your principal residence and carry its taxable value to a replacement home anywhere in California. You must buy or build the new home within two years of the sale, before or after. You can do this up to three times.

If the new home costs the same or less than the old one sold for, your low taxable value moves over as is. If you buy within the first year after the sale, "the same or less" means up to times 1.05 the old home's value, and in the second year up to times 1.10. If the new home costs more, the difference is added on top. BOE explains this on its Prop 19 page. The claim form is BOE-19-B, filed with the assessor in the county of the new home within three years.

To see what this could mean for you, try the Prop 19 calculator or read how to buy a more expensive home and keep your tax base.

Property Tax Postponement for 62 and older

The State Controller runs a program that lets you put off paying your current year property taxes. It is a postponement, not a discount. The state pays the county, places a lien on your home, and you or your estate repay it later with interest. According to the State Controller's fact sheet, to qualify you must:

• Be at least 62, or blind, or disabled
• Own and live in the home as your principal residence
• Have a total household income of $57,002 or less
• Have equity of at least 40 dollars for every 100 dollars of the home's value
• Not have a reverse mortgage on the home

Interest is simple interest. The Controller's example is $50 a year on $1,000 of postponed taxes. The balance becomes due when you move, sell, refinance, take out a reverse mortgage, or die without a spouse, partner or other qualified person still living there. Funding is limited and given out first come, first served, so not everyone who qualifies is approved.

For the 2026-27 year, the Controller's program page says the filing period opens October 1, 2026 and closes February 10, 2027. You must apply again each year. The Controller notes these requirements can change, so call (800) 952-5661 to confirm before you apply.

Disabled veterans' exemption

Veterans rated totally disabled by the VA, or paid at the total disability rate because they cannot work, can claim a larger exemption on their home. The claim form is BOE-261-G. The amount changes every year, so check BOE's disabled veterans' page and your county assessor for the current figure.

Some local parcel taxes

Your tax bill may include parcel taxes for schools or other local services. California law lets a school district offer an exemption from its parcel tax to people 65 and older (Government Code section 50079). Some districts do this and some do not, and you usually have to apply. When a county collects a district's parcel tax and the district offers an exemption, the law asks the county tax collector's website to show a "Parcel Tax Exemptions" link. Look on your bill for each parcel tax and contact that district.

The short version

There is no senior exemption from California property tax. The real help comes from Prop 13, the homeowners' exemption, the Prop 19 transfer at 55 and the postponement program at 62. If you are thinking about selling and buying, you can talk to Zarko about the timing.

This page is general information from the sources linked above, not tax or legal advice. Confirm your situation with your county assessor, the State Controller's office, or a CPA or attorney before you act.

Quick questions

Source: California Board of Equalization, Proposition 19