Exclusions & Exemptions

Exclusions and Exemptions - Builders' Exclusion

Section 75.12 of the Revenue and Taxation Code

Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary Developer's Exclusion form with the Assessor's Office prior to or within 30 days of the start of construction. If the exclusion is approved, an appraisal is not made until the next lien date or until the property is sold, leased or occupied by the builder. Effective January 1, 2006, forms are not required for recorded subdivisions of 5 or more parcels.

Exemptions

Homeowners: A property owner may claim a Homeowner's Exemption in California on a residence that is both owned and occupied at 12:01 am on January 1. Claims must be filed by February 15 following the change of ownership. Our office generally sends Homeowner claims with the Supplemental Assessment notification and asks that you return the claims within 30 days so that we can apply the reduction to the supplemental bill. If the prior owner claimed the Homeowner's Exemption, claim forms are mailed in the beginning of January for filing by February 15. The exemption reduces your assessed value by $7,000 and reduces the tax bill by at least $70.

It is the homeowner's responsibility to apply for the exemption. To receive the full exemption, you must file with the Assessor's office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. (A late filing is accepted from February 16 to December 10 for 80% of the exemption.). Your exemption automatically continues each year as long as you continue to own and occupy the property as your primary residence. It is the homeowner's responsibility to terminate the exemption when no longer eligible.

Totally Disabled Veterans: If you are a veteran who is rated 100% disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or if you are the unmarried widow of such a veteran), you may be eligible for a significant exemption off the assessed value of your owner-occupied home by filing a Disabled Veterans Exemption form.  You can access more information about the Disabled Veterans' Exemption on the Board of Equalization's website at: https://www.boe.ca.gov/proptaxes/dv_exemption.htm 

There are two levels of the Disabled Veterans' Exemption: basic and low-income.

  • The basic exemption is available to a qualified veteran or the unmarried surviving spouse regardless of income.
  • The low-income exemption is dependent upon the annual household income of the veteran or the unmarried surviving spouse.

Deadline to File:

A qualified applicant must file by the end of the calendar year for the tax year in which they wish to seek relief. For example, an applicant acquiring property in March 2025 must file an exemption claim by December 31, 2025 in order to be considered timely.  Applications received after that date are still eligible for exemption, but will only receive 85% of the appropriate exemption for that year. Applicants will then receive 100% of the appropriate exemption every year thereafter. Applicants for the basic exemption require a one-time filing. The exemption will then be applied automatically every year thereafter until no longer eligible. Applicants for the low-income exemption require an annual filing. The annual filing deadline is February 15. If February 15 falls on a Saturday, Sunday, or legal holiday, the application will be accepted the next business day.   

Please access the following links for a checklist of items needed and household income worksheet when submitting your Disabled Veterans' Claim Form:

Veteran's Exemption: The California Constitution provides a $4,000 real property (for instance, a home) or personal property (for instance, a boat) exemption for honorably discharged veterans or the spouse or pensioned parent of a deceased, honorably discharged veteran. Most persons, however, are disqualified from this exemption due to restrictions on the value of property a claimant may own. A person who owns property valued at $5,000 or more ($10,000 or more for a married couple or for the unmarried surviving spouse of a qualified veteran) is not eligible for this exemption. Thus, a veteran who owns a home would most likely not qualify for the veteran's exemption.

Additional Information can be obtained at the Yolo County Veterans' Service Office at 137 Cottonwood St, Woodland, CA 95695 (530-406-4850 by appt only) or on the U.S Dept of Veterans' Affairs at: https://benefits.va.gov/benefits/

Note: A property owner may not have both a Homeowner's and a Veteran's exemption on the same property. Applications and additional information may be obtained at the Assessor's Office or by clicking Assessor's Forms.