Property Tax Exemptions

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The Exemptions Division processes claims for exemption from taxation for qualifying legal entities and individuals per State of California guidelines. Reassessment exclusions due to a transfer into or out of a legal entity or between family members should be directed to Property Transfers. Real Property can answer questions about reassessment exclusions due to new construction, transfer of base value for those aged 55 and over, and transfer of base value for the severely disabled.

See our forms page.