Exemptions

Filing an Application


To file an application for any of these exemptions, call the Assessor at (209) 385-7631 between 8:00 am and 5:00 pm.

Homeowner's Exemptions


Owning a Home


If you own a home and occupy it as your principal residence on January 1 of the current year, you may apply for a Homeowner's Exemption. This exemption will reduce your annual tax bill by about $70.

Building or Acquiring a Home


If you build or acquire a home and there was no exemption on the annual tax roll, you may apply for a Homeowner's Exemption on the supplemental tax roll. In order to qualify, you must occupy the home within 90 days of the completion of new construction or the change in ownership. You should apply for this exemption within 30 days of receiving a Notice of Supplemental Assessment.

Ineligibility


You must immediately notify the Assessor's Office if a property becomes ineligible for a Homeowner's Exemption after it has been granted an exemption.

Moving


Homeowner's Exemptions are not automatically transferred between properties. If you move, you must file an application for a new exemption.

Disabled Veteran's Exemption


The Disabled Veterans' Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption. 

Institutional Exemptions


Real and personal property used exclusively by a church, college, cemetery, museum, school, or library may qualify for an exemption from property taxation. Properties owned and used exclusively by an non-profit religious, charitable, scientific, or hospital corporation may also be eligible.