California Board of Equalization — Property Tax Guidance
Shared California state property-tax information; actual claims, local bills, sale notices and individual eligibility require the responsible agency.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Source checked October 26, 2026
California State Board of Equalization · Homeowners exemption (opens in a new tab)
Homeowners’ exemption: state guidance and local assessor filing
To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor.
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