San Bernardino County
Office of the Assessor

 


Tuesday, September 16, 2014


General Information > Exemption Programs
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Exemption Programs


HOMEOWNERS' EXEMPTION

  • Property owners may file an application for a Homeowners' Exemption on a residence that is both owned and occupied as the principal place of residence as of 12:01 a.m. on January 1.  This exemption is also available to property subject to Supplemental Assessment provided the owner occupies the property as their principal place of residence within 90 days of the change of ownership or completion of new construction, and the property is not already receiving an exemption.  The exemption reduces the assessed value by $7,000 and reduces the property tax bill. 

  • Applications must be filed by 5 p.m. 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 p.m. 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.

Homeowners' Exemption Form

 


VETERANS' EXEMPTION

  • A property owner that is a Veteran (or the unmarried surviving spouse of a Veteran) may qualify for an exemption of up to $4,000 off the assessed value of their property.

  • A single Veteran may not have assets valued at $5,000 or more and a married Veteran may not have assets valued at $10,000 or more.

  • Applications must be filed January 1 through 5 p.m. on February 15, or within 30 days of a Notice of Supplemental Assessment to receive the full exemption.  If not filed timely, 80% of the exemption is available if filed between February 16 and 5 p.m. on December 10.  Veterans' Exemption must be filed annually.

  • Property owners may not have both a Homeowners' and a Veterans' Exemption on the same property.

Veterans' Exemption Form

 


DISABLED VETERANS' EXEMPTION

  • Property owners that are a Veteran and rated 100 percent disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or the unmarried surviving spouse of such a Veteran), may qualify for either a Basic or Low Income Disabled Veteran Exemption.

  • The Basic Exemption increases to the Low Income Exemption if your household income for last year did not exceed the annual income limit stated by the State Board of Equalization.

  • The Basic 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.  Annual filing is required for any year in which a Low Income Exemption is claimed.

  • 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.

Disabled Veterans' Exemption Form

 


INSTITUTIONAL EXEMPTIONS

  • Real and personal property used exclusively by a church, non-profit college, cemetery, museum, school or library may qualify for an exemption.

  • Properties owned and used exclusively by nonprofit religious, charitable, scientific, or hospital corporations may qualify for a Welfare Exemption.

  • Applications for exemptions are due by February 15.

Institutional Exemption Forms