Institutional Exemptions Generally Real estate and personal property used exclusively by a church, college, cemetery, museum, school or library may qualify for an exemption from property taxation. Property owned and used exclusively by a nonprofit religious, charitable, scientific or hospital corporation may also be eligible. Church Exemption (Property Leased by...

If It Floats, It May Be Subject To Property Taxes This category of property includes jet skis, yachts, cruise ships, and everything in between. Boats and personal watercraft are valued annually as of lien date, January 1. The Low-Value Ordinance Exemption has been increased to $10,000. Property valued at $10,000...

Manufactured Homes All new manufactured homes purchased on or after July 1, 1980, and those on permanent foundations, are subject to assessment on the local roll. As with real property, the assessed value of manufactured homes cannot be increased by more than 2% annually, unless there is a change in...

Last day to file Business Property, Aircraft and...

What Is Business Personal Property? Tangible property owned, claimed, possessed or controlled in the conduct of a profession, trade or business may be subject to property taxes. The Low-Value Ordinance Exemption has been increased to $10,000. Property valued at $10,000 or less will be exempt. This exemption does not require...

Property Tax Assistance For Blind, Disabled or Senior Citizens The State of California administers two programs to assist low-income blind, disabled or senior citizens pay property taxes. The following programs have maximum income levels and have different provisions: Property Tax Postponement Homeowner And Renter Assistance Property Tax Postponement If you...

Types of Damaged Property Contaminated Property (Prop. 1) Residential property must be deemed uninhabitable due to environmental contamination. Non-residential property must be deemed unusable due to environmental contamination. A state or federal agency must designate the property as an environmentally hazardous site. If the owner of the property caused the...

YES e-Forms Instructions The Assessor Department's most requested forms are provided below. Print the form, fill it out, keep a copy for your records, and send it in. Additional forms not found on this webpage may be available on the California Assessors' e-Forms portal where you can access more forms...