California Homestead Exemption: Rules & Savings

by
California statewide guide • updated August 2026

California Homestead Exemption: 2026 Rules, Tax Savings and Home-Equity Protection

Searching for the homestead exemption in California can lead to two completely different laws. One can lower a homeowner’s annual property-tax bill. The other can protect a much larger amount of equity in a principal residence when certain judgment creditors try to force a sale.

California calls the property-tax benefit the Homeowners’ Exemption. It reduces the taxable assessed value of a qualifying principal residence by up to $7,000. At California’s basic 1% property-tax rate, that normally means about $70 per year in base property-tax savings.

If you came here because you want to lower your annual property tax: use the Homeowners’ Exemption section and file BOE-266 with your county assessor.

If you came here because of a judgment, creditor, levy or forced sale: skip to the California home-equity homestead section. That is a different Code of Civil Procedure protection and does not reduce your annual property-tax bill.
$7,000 Tax exemption Reduction in assessed value.
≈ $70 Base savings At the 1% basic tax rate.
Feb. 15 Full filing Timely regular-roll deadline.
$5,600 80% late amount Feb. 16 through Dec. 10.
Jan. 1 Lien date Regular-roll occupancy reference.
1 filing Usually ongoing No annual filing while eligible.
Critical California distinction

Which “California Homestead Exemption” Do You Mean?

Homeowners’ Property Tax Exemption $7,000 assessed-value reduction

Filed with the county assessor using BOE-266 or the assessor’s approved online version.

  • Principal residence required.
  • Reduces taxable assessed value.
  • Can save roughly $70 or more annually.
  • One-time filing in ordinary circumstances.

Go to Property-Tax Exemption →

Judgment-Creditor Homestead Exemption Home-equity protection

Governed primarily by California Code of Civil Procedure sections 704.710-704.850.

  • Does not lower ordinary property taxes.
  • Protects qualifying equity in a principal residence.
  • Dollar limits adjust for inflation.
  • County median home price is part of the statutory formula.

Go to Equity Protection →

Do not combine these amounts. The $7,000 assessed-value exemption and the judgment-creditor homestead exemption are separate California laws serving different purposes.
California Homestead Action Center Jump directly to the task that matches your situation.
1 Save Property Tax
What the $7,000 exemption does Who qualifies Calculate savings Find your assessor
2 File Correctly
BOE-266 filing steps Form fields explained February 15 / late filing Verify approval
3 Special Situations
Bought after January 1 Condos, mobilehomes, houseboats Proposition 19 Disabled veterans
4 Protect Home Equity
Judgment homestead protection Forced-sale rules Declared homestead Facing a creditor?
Tell the page what happened

Choose Your California Homeowner Situation

I just bought my primary home Find your assessor and file the Homeowners’ Exemption. I missed February 15 You may still receive 80% of the $7,000 exemption. I purchased after January 1 Check the supplemental-assessment exemption route. I already filed but cannot see the exemption Verify the assessor record and correct tax year. I inherited my parent’s home Homeowners’ Exemption can be important for Proposition 19. I am a qualifying disabled veteran A much larger property-tax exemption may apply. I moved out or converted the home to rental Learn when to notify the county assessor. A judgment creditor is involved Use the legal homestead equity-protection section.
Property-tax filing route

From New Homeowner to Approved Exemption

1 Find county Identify the assessor.
2 Find parcel Verify APN/account.
3 Get BOE-266 County form/portal.
4 Complete claim Ownership + occupancy.
5 Save proof Confirmation/receipt.
6 Verify Check tax record.

Lightweight CSS only—no external animation script or image asset.

California property-tax benefit

What Does the California Homeowners’ Exemption Actually Do?

The California Constitution provides a reduction of up to $7,000 in taxable assessed value for a qualifying owner-occupied principal residence.

This is not a $7,000 refund and it does not reduce your tax bill by $7,000. Instead, $7,000 is removed from the taxable value used for eligible ad valorem property-tax calculations.

Simple assessed-value example

Assessed value before exemption: $600,000

Homeowners’ Exemption: $7,000

$600,000 − $7,000 = $593,000

The qualifying taxable assessment is reduced to $593,000 for purposes of the exemption calculation.

The exemption does not erase direct assessments. Mello-Roos charges, parcel taxes, special assessments and other fixed charges appearing on a California property-tax bill are not necessarily reduced merely because the assessed value drops by $7,000.
Real savings math

How Much Money Does the California Homeowners’ Exemption Save?

California’s basic Proposition 13 property-tax rate is generally 1% of taxable assessed value, plus voter-approved indebtedness and other property-specific charges.

At a 1.00% rate
$7,000 × 0.01 = $70

Approximate annual base-tax reduction: $70.

BOE example at 1.17%
$7,000 × 0.0117 = $81.90

Approximate annual reduction: $82.

Practical expectation: the California Homeowners’ Exemption is useful but modest. For many homeowners, annual savings are roughly $70-$100 rather than hundreds or thousands of dollars.
Your actual savings depend on the ad valorem rates applied to your parcel. Fixed direct assessments do not change simply because the assessed value receives the $7,000 reduction.
Eligibility

Who Qualifies for California’s Homeowners’ Exemption?

You have a qualifying ownership interest. The claimant can be an owner, co-owner, qualifying purchaser under contract or another qualifying ownership interest recognized by law.
The property is your principal residence. It must be the home you actually use as your primary dwelling.
For the regular roll, you occupy it on January 1. The BOE form uses 12:01 a.m. January 1 as the regular-roll qualification point.
You file with the county assessor. The State Board of Equalization does not process your individual claim.
BOE guidance identifies practical indicators of principal residence such as voter registration, the address used for vehicle registration, where you normally return after work and where you spend most of your time.

Properties That Generally Do Not Qualify

Vacation home A secondary residence is not your principal place of residence.
Investment property A property held and occupied as a rental rather than your principal residence does not qualify for your Homeowners’ Exemption.
Vacant property An unoccupied dwelling that is not being used as your principal residence does not meet the ordinary occupancy requirement.
Property intended for rental instead of occupancy Intent and actual principal-residence use matter.
More than detached houses can qualify

What Types of California Homes Can Receive the Exemption?

The current BOE-266 instructions define qualifying dwellings broadly enough to include several types of principal residences.

Single-family residence Standard owner-occupied home.
Multiunit residence A qualifying owner-occupied unit or residential interest can qualify.
Condominium Owner-occupied qualifying condominium residence.
Cooperative housing Certain qualifying shares or membership interests can qualify.
Manufactured or mobilehome Qualifying taxable manufactured/mobilehome interests are covered by the BOE form rules.
Houseboat A qualifying houseboat used as the owner’s principal residence can fall within the dwelling definition.
Cabana BOE instructions also identify qualifying cabana situations.
Owned land with qualifying trailer/mobilehome Certain land occupied with a state-licensed trailer or mobilehome can fall within the exemption framework.
Possessory-interest residence Certain owned improvements on government-owned land can qualify where a taxable possessory interest exists.
Find the office that actually approves the claim

How to Find Your California County Assessor

58
California BOE County Contacts Directory Official assessor, auditor-controller and tax collector directory for all 58 counties.
Find My County Assessor
Open the BOE county directory above.
Select the county where the home is located. Examples include Los Angeles, Riverside, San Diego, Orange, Sacramento, Alameda, Santa Clara or another California county.
Find “County Assessor.” Do not start with the Tax Collector.
Open the assessor’s official website.
Look for Exemptions → Homeowners’ Exemption. Wording varies by county.
Use that assessor’s approved BOE-266 form or electronic filing process.
Office responsibility shortcut:
Assessor = value + exemptions.
Auditor-Controller = tax calculations/rates.
Tax Collector = bills and payments.
BOE-266 filing guide

How to File the California Homeowners’ Exemption

266
BOE Homeowners’ Exemption Guidance Use this page for statewide rules, then obtain the actual claim from your county assessor.
Open Official BOE Guidance
Do not mail the BOE sample PDF to Sacramento. The statewide BOE-266 PDF is marked as a sample and directs taxpayers to obtain the actual form from the county assessor where the property is located.
Find your assessor through the BOE county directory. Start from the official state directory rather than an advertisement or commercial filing service.
Search your property on the assessor’s site. Save the Assessor’s Parcel Number (APN) or local assessment/account number.
Open the assessor’s Homeowners’ Exemption page. Look for BOE-266, Homeowners’ Exemption, property-tax exemptions or an electronic claim service.
Confirm that the property is your principal residence. A vacation home, ordinary rental or vacant investment property does not meet the normal requirement.
Enter the property information. Use the parcel number, physical dwelling address and requested ownership information.
Enter acquisition and occupancy dates accurately. The form distinguishes when you acquired the property from when it became your principal residence.
Complete the prior-residence questions. BOE-266 asks whether you owned another California principal residence and related exemption information.
Provide required identifying information. The current BOE-266 requests Social Security numbers under the applicable statutory rules and explains that this information is not open to public inspection.
Attach special ownership documents when required. For example, if you purchased under an unrecorded contract of sale and the assessor does not have a copy, BOE instructions call for the contract to accompany the claim.
Submit through the county assessor’s approved method. Save electronic confirmation, a stamped copy or proof of mailing.
Verify the exemption after processing. Do not assume that submitting the claim automatically means it was approved.
BOE-266 decoded

What Information Does the Homeowners’ Exemption Form Ask For?

Parcel number Assessor’s parcel/account identifier for the dwelling.
Dwelling address Physical residence address. The instructions say not to substitute a P.O. box as the dwelling address.
Acquisition date Date your ownership interest was acquired.
Occupancy date Date the dwelling became your principal residence.
Ownership percentage Relevant when more than one person has an ownership interest.
Prior principal residence The form asks about another California principal residence and prior exemption status.
Social Security information Requested under the applicable exemption-administration rules and protected from ordinary public inspection.
Purchaser under contract Special documentation can apply when ownership is through an unrecorded contract of sale.
Filing calendar

California Homeowners’ Exemption Deadlines

January 1 Regular-roll lien date. For the normal annual exemption, the qualifying dwelling is generally the owner’s principal residence at 12:01 a.m. on January 1.
February 15 File by 5:00 p.m. to receive the full $7,000 regular-roll exemption.
Feb. 16-Dec. 10 A late regular-roll claim can receive 80% of the exemption: $5,600 of assessed value.
After Dec. 10 The ordinary current-year Homeowners’ Exemption is no longer available for that regular-roll year under the BOE filing guidance.
Late-filing savings example at the 1% base rate
$5,600 × 0.01 = $56

Filing late can therefore still be worth doing instead of simply giving up after February 15.

Bought or completed construction after January 1

California Homeowners’ Exemption on a Supplemental Assessment

California has a separate route when a change in ownership or completion of new construction creates a supplemental assessment after January 1.

SUP
BOE Supplemental Assessment Guidance State explanation of supplemental assessment and exemption rules.
Open Official Supplemental Assessment Guide
Confirm that a change in ownership or qualifying new construction occurred.
Occupy the home as your principal residence within 90 days. The current BOE-266 supplemental rules use this 90-day occupancy test.
Check whether the property is already receiving a Homeowners’ Exemption. A property already receiving the full exemption on the current roll does not receive a second full exemption on the supplemental assessment.
Watch for the Notice of Supplemental Assessment.
File by the 30th day after that notice for the full supplemental exemption.
If you miss the 30-day period, check the first-installment delinquency date. Filing after the initial period but by the first installment’s delinquency can qualify for 80% treatment under the current form instructions.
BOE guidance states that the supplemental exemption is effectively prorated for the period from the qualifying change through June 30.
A negative supplemental assessment does not receive an additional Homeowners’ Exemption reduction.

The Seller Had the Exemption—Do You Still Need to File?

Yes. The current BOE-266 specifically warns that a new owner must file a claim even when the property was already receiving a Homeowners’ Exemption under the previous owner.

Do not assume the seller’s exemption transferred to you. Search your county assessor account after closing and submit your own claim if you qualify.
Submission is not approval

How to Verify Your California Homeowners’ Exemption

Open your county assessor’s property search.
Search using the APN or property address.
Confirm that you opened the correct parcel.
Review exemption or assessed-value details. County terminology and display format vary.
Check the correct fiscal/assessment year.
Compare the taxable assessment with the exemption information.
If nothing appears, contact the assessor—not the Tax Collector. Have the APN and filing-confirmation information ready.

Do You Need to File the California Homeowners’ Exemption Every Year?

Generally, no. California’s Homeowners’ Exemption is normally a one-time claim.

Once granted, the exemption continues while the property remains eligible.

If nothing has changed and the home remains your qualifying principal residence, do not pay a third-party company merely to “renew” an exemption that does not ordinarily require annual refiling.
Eligibility changed

What If You Move Out, Sell or Turn the Home Into a Rental?

Homeowners’ Exemption claimants are responsible for telling the assessor when they are no longer eligible.

California BOE guidance identifies December 10 as the last day to terminate the exemption without penalty for the relevant filing cycle.

Open your county assessor website.
Find Homeowners’ Exemption / Change in Eligibility.
Report the date the home stopped being your qualifying principal residence.
Keep proof that the assessor was notified.
The current BOE-266 instructions warn that failure to notify the assessor when the property is no longer eligible can result in a penalty equal to 25% of the escape assessment under the applicable Revenue and Taxation Code rule.
Homeowners’ Exemption + Proposition 19

Why BOE-266 Matters When You Inherit a Family Home

Proposition 19 is a separate California property-tax law, but the Homeowners’ Exemption can become an important qualification step when a child or qualifying grandchild inherits a family home and seeks the Proposition 19 intergenerational transfer exclusion.

19
California BOE Proposition 19 Current parent-child, grandparent-grandchild and base-year-transfer guidance.
Open Official Proposition 19 Guide
Determine whether the inherited property was the transferor’s qualifying family home.
Move into the home as your principal residence when required.
File BOE-266 or the qualifying Disabled Veterans’ Exemption claim. For the family-home exclusion, BOE guidance requires the transferee to file for the qualifying residence exemption within one year of the transfer to obtain the exclusion from the transfer date.
File the appropriate Proposition 19 exclusion form. BOE-19-P is used for qualifying parent-child transfers and BOE-19-G for qualifying grandparent-grandchild transfers.
Keep the property as the qualifying principal residence. Moving out can affect continuing Proposition 19 family-home exclusion treatment.
For transfers from February 16, 2025 through February 15, 2027, BOE lists the Proposition 19 adjusted intergenerational exclusion component at $1,044,586, which is added to the applicable factored base-year value when determining the value limit.
Do not confuse $1,044,586 with the Homeowners’ Exemption. It is part of a separate Proposition 19 reassessment-exclusion calculation. The ordinary Homeowners’ Exemption itself remains $7,000 of assessed value.

Age 55+, Severely Disabled or Disaster Victim? Proposition 19 May Matter More Than $7,000

Proposition 19 also allows certain qualifying homeowners to transfer a property’s taxable base-year value to a replacement principal residence anywhere in California.

Age 55 or older Qualification is based on the statutory age requirement at the applicable transfer date.
Severely disabled A qualifying severely disabled homeowner can use the base-year-value transfer provisions.
Wildfire / natural disaster Qualifying victims of Governor-declared disasters can have separate base-year-value transfer relief.
Age-55-or-older and severely disabled homeowners can generally use the Proposition 19 base-year-value transfer up to three times, subject to statutory requirements. The replacement residence generally must be purchased or newly constructed within the applicable two-year window.
Much larger exemption may apply

California Disabled Veterans’ Property Tax Exemption — 2026 Amounts

Qualifying disabled veterans and qualifying surviving spouses should not assume the ordinary $7,000 Homeowners’ Exemption is their best available benefit.

California’s Disabled Veterans’ Property Tax Exemption can exempt a much larger amount of assessed value.

2026 benefit
Amount
Important rule
Basic exemption
$180,671
Available to qualifying disabled veterans or eligible surviving spouses.
Low-income exemption
$271,009
Household-income qualification applies.
Low-income household limit
$81,131
Used for 2026 low-income exemption qualification.
DV
California Disabled Veterans’ Exemption Eligibility, filing and surviving-spouse information.
Open Official Disabled Veterans Guide
The basic Disabled Veterans’ Exemption is generally a one-time filing, while the low-income version requires annual income qualification.
A residence granted the Disabled Veterans’ Exemption does not simply stack the ordinary $7,000 Homeowners’ Exemption on top. Ask the county assessor to apply the exemption for which you qualify.
Separate California homestead law

California Homestead Exemption for Judgment-Creditor Equity Protection

This is the second major meaning of California homestead exemption.

California Code of Civil Procedure section 704.730 protects a qualifying amount of equity in a judgment debtor’s homestead from certain enforcement actions.

This exemption is not $7,000. It is a substantially larger home-equity protection calculated under a statutory formula and does not lower the homeowner’s annual property-tax bill.

How is the equity exemption amount determined?

Section 704.730 uses the greater of:

  • the countywide median sale price for a single-family home during the previous calendar year, subject to the statute’s maximum; or
  • the statute’s minimum amount.

The statute expresses a $300,000 minimum and $600,000 maximum framework, but it also requires those amounts to be adjusted annually for California CPI inflation beginning January 1, 2022.

Why this page does not tell you “the 2026 exemption is simply $300,000-$600,000”: that would be stale. Section 704.730 requires annual inflation adjustment, and the countywide median sale price is also part of the calculation. A creditor dispute should use the amount applicable to the year and county in which the exemption is actually claimed.
LAW
California Code of Civil Procedure §704.730 Official Legislature text governing the homestead exemption amount.
Read Official Homestead Statute

What Type of Residence Can Be a Legal Homestead?

California’s judgment-enforcement homestead definition is broader than a detached house.

Code of Civil Procedure section 704.710 can encompass qualifying interests in residences such as:

House Principal residential dwelling.
Condominium / planned development Qualifying ownership interest used as the principal residence.
Mobilehome Can fall within the statutory dwelling definition.
Boat or waterborne vessel Can qualify when it is the statutory dwelling used as the homestead.
Stock cooperative Qualifying residential cooperative interest.
Community apartment project Included within California’s statutory dwelling framework.
Judgment enforcement

Does California’s Legal Homestead Stop a Forced Sale?

It can protect equity, but it does not mean that a home can never be sold to enforce any debt.

Code of Civil Procedure section 704.720 states that a qualifying homestead is exempt from sale to the extent provided by California’s enforcement statutes.

Court-supervised process A natural person’s dwelling generally cannot simply be sold under an ordinary money judgment without following California’s statutory homestead-sale procedure.
Exempt equity matters California’s sale rules consider liens, encumbrances and the applicable homestead exemption before a forced sale can proceed.
Sale proceeds can receive temporary protection Section 704.720 provides protection for qualifying proceeds from an execution sale, destruction/damage or public acquisition for six months.
Debt type matters Mortgages, deeds of trust, taxes, support obligations and other secured or specially treated claims can follow different rules.
Do not use an online homestead article as your defense to an active levy. If you received a writ, notice of levy, application for sale or homestead hearing notice, deadlines can matter. Use California Courts Self-Help or obtain advice from a California attorney immediately.
CT
California Courts — Enforcement of Judgment Forms Current exemption and judgment-enforcement forms.
Open California Courts Forms
An unusual connection between the two laws

Your Property-Tax Homeowners’ Exemption Can Matter in a Creditor Homestead Hearing

Although the $7,000 property-tax exemption and the judgment-creditor homestead exemption are separate, California law creates an interesting evidentiary connection.

Under Code of Civil Procedure section 704.780, when county assessor records show a current Homeowners’ Exemption or qualifying Disabled Veterans’ Exemption for the dwelling, the burden can shift to the judgment creditor to prove that the dwelling is not a homestead in the enforcement proceeding.

High-value practical point: keep assessor records showing your principal-residence exemption. They do not decide every creditor dispute, but California law can give them procedural significance.
A third concept: declared homestead

What Is a Declared Homestead in California?

California also permits an owner to record a homestead declaration with the county recorder under Code of Civil Procedure sections 704.910 and following.

This is not the same form as BOE-266 and it is not filed with the county assessor.

Concept
Where handled
Main purpose
Homeowners’ Exemption
County Assessor
Reduce assessed value by up to $7,000 for property tax.
Automatic homestead protection
Judgment-enforcement law / court
Protect qualifying home equity from certain creditor enforcement.
Declared homestead
County Recorder
Recorded declaration with additional statutory consequences, including rules affecting certain judgment liens and voluntary-sale proceeds.

What must a declaration contain?

Under section 704.930, the declaration generally identifies:

  • the declared homestead owner;
  • the dwelling/property selected as the homestead;
  • a statement that it is the principal dwelling and that the owner or spouse resides there when the declaration is recorded; and
  • an execution and acknowledgment meeting the statutory requirements for a real-property conveyance.
Recording a homestead declaration does not make a mortgage disappear. California expressly provides that a declaration does not prevent the owner from selling, transferring or encumbering the property, and secured liens and other claims remain governed by their own laws.
Do not purchase a generic “homestead declaration service” simply because an advertisement says every California homeowner must record one. Whether recording a declaration provides a useful benefit depends on your legal and financial situation.

Why Might a Declared Homestead Matter When You Voluntarily Sell?

California Code of Civil Procedure section 704.960 contains protections for qualifying proceeds from the voluntary sale of a declared homestead.

Subject to the statute, proceeds up to the applicable homestead exemption can remain exempt for a limited period—generally six months—while the owner transitions to another dwelling.

This is one reason the declared-homestead rules should not be confused with the $7,000 Homeowners’ Property Tax Exemption.
If the problem is already legal

What to Do If a Creditor Is Trying to Reach Your California Home

Read every court and sheriff document immediately. Identify the case number, creditor, judgment amount and hearing or response dates.
Confirm that the property is actually your principal residence.
Obtain a current value estimate. Homestead equity depends partly on home value and liens.
Collect mortgage and other lien balances. Equity is different from gross property value.
Keep proof of residence. Assessor exemption records, driver’s-license address and other residence evidence may become relevant.
Check the applicable §704.730 amount for the actual year and county. Do not rely on a stale blog’s fixed dollar figure.
Use California Courts Self-Help or qualified legal assistance. Judgment-enforcement deadlines can be short and fact-specific.
California-specific practical tips

Details That Prevent Common California Homestead Mistakes

Search for “Homeowners’ Exemption” on assessor websites. California counties usually use that official term rather than “homestead tax exemption.”
The statewide BOE-266 is a sample. Get the actual form or online application from your county assessor.
Missed February 15? Still file. Filing by December 10 can preserve an 80% exemption for the regular roll.
New owner = new claim. The seller’s existing exemption does not eliminate your filing requirement.
Purchase after January 1 has a separate route. Check the 90-day occupancy and supplemental-assessment deadlines.
Keep your APN handy. County assessor staff can usually locate the correct account faster with the Assessor’s Parcel Number.
Do not expect $7,000 in cash savings. It is $7,000 of assessed value, normally around $70 in basic annual tax.
Prop 19 is not the same exemption. But BOE-266 can be a required qualification step for a family-home exclusion.
Disabled veterans should compare exemptions first. The 2026 Disabled Veterans’ Exemption is dramatically larger than $7,000.
Moving out creates a notification duty. Do not keep claiming the property-tax exemption after the residence becomes ineligible.
Do not quote $300,000-$600,000 as today’s legal homestead amount. California law requires annual inflation adjustment and uses county median prices.
Assessor, Tax Collector and Recorder are different offices. Exemption = Assessor; bill = Tax Collector; recorded homestead declaration = Recorder.
Continue with county-level property records

Published California Property Guides on County-CAD.us

Los Angeles County Property Search

Find the LA County Assessor, AIN, assessed values, property records, appeals and other county-level property resources.

Read Los Angeles County Property Guide
Riverside County Property Search

Search Riverside County property records, assessor information, parcel details, taxes and appraisal resources.

Read Riverside County Property Guide
California does not use the Texas-style “central appraisal district” structure. County assessors perform local property assessment functions, so use the actual California county office even when an informational search query includes the phrase “CAD.”
Use the correct office

Who Handles Each California Homestead Question?

Your question
Office
Best next step
File Homeowners’ Exemption
County Assessor
Obtain the county BOE-266 claim or electronic application.
Exemption missing / denied
County Assessor
Have the APN and filing confirmation ready.
Property-tax bill / payment
County Tax Collector
Search the tax bill/account after assessment values are established.
Recorded homestead declaration
County Recorder
Check recording requirements and legal implications before filing.
Creditor / forced sale / levy
Court / legal assistance
Review court papers, California Courts Self-Help and applicable deadlines.
Statewide property-tax rule
State Board of Equalization
Use BOE guidance; individual exemption claims still go to the county assessor.

California State Board of Equalization Property Tax Contact

For statewide property-tax guidance—not for filing your individual county Homeowners’ Exemption claim—the BOE Property Tax Department lists:

General Property Tax Information 916-274-3350
Email PTWebRequests@boe.ca.gov
BOE provides statewide administration and guidance, but the county assessor where the property is located processes BOE-266.

California Homestead Checklist Before You Leave This Page

Decide which homestead rule you mean. Property-tax exemption or creditor equity protection?
If property tax, locate the county assessor.
Save your APN or local parcel/account number.
Get the county’s BOE-266 filing route.
Check February 15 before assuming you are timely.
If late, check the December 10 80% window.
If you bought after January 1, review supplemental rules.
Verify the exemption after the assessor processes it.
If inherited, review Proposition 19 immediately.
If a disabled veteran, compare the larger exemption first.
If facing a creditor, use current §704.730 figures.
Do not use the $7,000 tax exemption as a creditor-protection amount.
Independent-site notice

About This California Homestead Guide

County-CAD.us is an independent informational website. It is not affiliated with the California State Board of Equalization, a county assessor, county tax collector, county recorder, California Courts or another government agency.

Property-tax calculations, ownership circumstances, Proposition 19 transfers and judgment-creditor disputes can be fact-specific. Government agencies and courts make official determinations; this page does not provide legal, tax or title advice.

For an active levy, foreclosure, bankruptcy, judgment-lien dispute or contested property right, consider advice from a qualified California attorney or appropriate court self-help service.

Primary official sources

California Government Sources Used for This Guide

BOE Homeowners’ Exemption

$7,000 exemption, January 1 principal-residence rule, county filing and February 15 deadline.

Open Official BOE Guide
Current BOE-266 Sample Form

Current Rev. 14 (07-25) claim fields, qualification instructions, late-filing rules and supplemental-assessment requirements.

Open BOE-266 PDF
BOE Homeowners’ Exemption Information Sheet

Filing examples, $70 basic-rate savings and late-claim information.

Open BOE Publication 800-6
BOE Supplemental Assessment

Post-January 1 purchase/new-construction exemption and supplemental billing rules.

Open Supplemental Guide
California County Contacts

Official directory for all 58 county assessors, tax collectors and related offices.

Open County Directory
California Proposition 19

Family-home transfer exclusion, one-year residence-exemption filing, base-year transfers and current adjusted exclusion amount.

Open Proposition 19
Disabled Veterans’ Property Tax Exemption

Eligibility and current California disabled-veteran exemption guidance.

Open Disabled Veterans Guide
2026 Disabled Veterans’ Amounts

BOE Letter to Assessors showing the 2026 basic, low-income and household-income amounts.

Open 2026 BOE Letter
Code of Civil Procedure §704.730

Official California statute defining the judgment-enforcement homestead amount and annual CPI adjustment.

Read §704.730
Homestead Exemption Article

California Code of Civil Procedure sections 704.710-704.850 governing the automatic judgment-enforcement homestead framework.

Read California Homestead Law
California Consumer Price Index

Department of Industrial Relations CPI data relevant to annual §704.730 inflation adjustments.

Open California CPI
California Courts Exemption Forms

Current judgment-enforcement forms and exemption resources.

Open California Courts EJ-156
Editorial verification: August 22, 2026. Statewide law and current BOE forms were checked for this update. County electronic filing systems, parcel displays and processing times vary, so complete the actual exemption claim through the responsible county assessor.

County-CAD.us Research Method

Sources & Methodology

See how official property records, government forms and state/county sources are prioritized.

Read Sources & Methodology
California County Research

Continue from statewide rules into county-level assessor and parcel workflows.

Los Angeles County Property Guide
10 California homestead questions

California Homestead Exemption FAQs

1. What is the California homestead exemption?

California uses the word homestead for more than one benefit. The property-tax benefit is officially the Homeowners’ Exemption and reduces a qualifying principal residence’s assessed value by up to $7,000. Separately, Code of Civil Procedure sections 704.710-704.850 provide homestead equity protection against certain judgment-enforcement actions. The two benefits should not be confused.

2. How much is the California Homeowners’ property-tax exemption?

The statewide Homeowners’ Exemption reduces assessed value by up to $7,000. At California’s basic 1% property-tax rate, that generally produces about $70 per year in base property-tax savings. Actual savings can be somewhat higher where additional ad valorem rates apply, while fixed direct assessments are not reduced merely by the exemption.

3. What is the deadline to file the California Homeowners’ Exemption?

File with the county assessor by 5:00 p.m. February 15 for the full regular-roll $7,000 exemption. A claim filed from February 16 through December 10 can receive 80% of the exemption, or $5,600 of assessed value. The supplemental-assessment filing route has separate timing rules.

4. Do I have to file the California Homeowners’ Exemption every year?

Generally no. It is normally a one-time filing. Once granted, the Homeowners’ Exemption remains effective until eligibility changes. The homeowner is responsible for notifying the county assessor when the property is no longer the qualifying principal residence or otherwise becomes ineligible.

5. Can I claim the California Homeowners’ Exemption if I buy after January 1?

Potentially yes through the supplemental-assessment rules. If a change in ownership or qualifying new construction occurs after January 1, the owner generally must occupy the home as the principal residence within 90 days and satisfy the other BOE requirements. Filing by the 30th day after the Notice of Supplemental Assessment can preserve the full supplemental exemption.

6. Can a rental or vacation home receive California’s Homeowners’ Exemption?

Not as your ordinary Homeowners’ Exemption if it is not your principal residence. BOE instructions exclude homes that are vacant, ordinary vacation/secondary residences or properties rented or intended to be rented instead of occupied as the owner’s principal residence.

7. Is California’s Homeowners’ Exemption the same as a declared homestead?

No. BOE-266 is a property-tax exemption filed with the county assessor. A declared homestead is a separate document recorded with the county recorder under California’s Code of Civil Procedure. Declared homestead law relates to judgment liens and certain sale-proceeds protections rather than reducing annual assessed value by $7,000.

8. How much home equity does California’s legal homestead exemption protect in 2026?

California Code of Civil Procedure section 704.730 does not use one permanent statewide dollar figure. The exemption is based on the greater of the prior calendar year’s countywide median single-family home sale price, subject to the statutory maximum, or the statutory minimum. The minimum and maximum amounts are adjusted annually for California CPI inflation. For a current creditor matter, use the amount applicable to the particular year and county rather than an old static $300,000-$600,000 figure.

9. Does California’s legal homestead exemption stop foreclosure or every creditor?

No. The homestead exemption protects qualifying equity within California’s judgment-enforcement framework, but it does not automatically eliminate mortgages, deeds of trust, taxes, support obligations or every other lien. Debt type, lien priority, equity and procedural rules matter. Anyone facing an active levy or forced-sale proceeding should review current California court procedures and obtain appropriate legal assistance.

10. How does the Homeowners’ Exemption relate to California Proposition 19?

They are separate benefits, but BOE-266 can be an important Proposition 19 qualification step. For a qualifying parent-child or grandparent-grandchild family-home transfer, at least one eligible transferee generally must establish the property as a principal residence and file for the Homeowners’ Exemption or Disabled Veterans’ Exemption within one year of transfer to obtain the family-home exclusion from the transfer date. Other Proposition 19 forms and requirements also apply.

Free County CAD Property Tax Assistant

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Estimate how a value increase or appraisal cap may affect taxable value. Rules vary by state, county and exemption status.

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Estimate a more realistic monthly ownership cost by adding mortgage, property tax, insurance and HOA.

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Values are educational estimates. Visitors should confirm final values, exemptions, tax rates, payment status and deadlines with official county resources.

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