own a home and it is your principal place of residence on
January 1, you may apply for an exemption of $7,000 from
your assessed value. New property owners will automatically
receive an exemption application. Homeowners’ Exemptions
may also apply to a supplemental assessment if the prior
owner did not claim the exemption. Call (213) 974-3211 or
1-888-807-2111 toll free for forms and additional information.
you are a single veteran with assets of less than $5,000,
a married veteran with assets of less than $10,000, or an
unmarried surviving spouse of an eligible veteran, you may
apply for the Veterans’ Exemption of $4,000 applied
to the assessed property value. Although it is unnecessary
for the veteran to reside on that property in order to qualify,
this exemption claim must be filed every year. Call (213)
974-3399 for forms and additional information.
you are a disabled veteran who is blind in both eyes, has
lost the use of two or more limbs, or is totally disabled
as a result of injury or disease incurred in military service,
you may be eligible for an exemption up to $150,000 of the
assessed value of your home. The Veterans Administration
must certify the veteran’s disability. Unmarried surviving
spouses of certain deceased veterans may also qualify. Call
(213) 974-3399 for forms and additional information.
used exclusively by a church, nonprofit college, cemetery,
museum, school, or library may qualify for an exemption.
Property owned and used exclusively by a nonprofit, religious,
charitable, scientific, or hospital corporation may also
be eligible. To receive the full exemption, an applicant
must file completed claim forms by February 15. Call (213)
974-3481 for forms and additional information. The Claim
for Welfare Exemption, form
EXM-417, is available online.
construction built specifically for sale may be excluded
from supplemental assessment. The builder may have to file
an application with the Assessor’s Office prior to
or within 30 days from the start of construction. Please
see the Assessor's Important
Announcement and/or call (213) 974-3481 for additional
information. The Claim for New Construction Exclusion-Date
of Completion (CONEX), form
ASSR-9, is available online.
may be eligible for tax relief if your property is damaged
or destroyed by a calamity, such as fire or flooding. To
qualify, you must file a misfortune or calamity claim with
the Assessor’s Office within 12 months from the date
the property was damaged or destroyed. The loss must exceed
$10,000 of current market value. Call (213) 974-8658 for
additional information. The Application for Reassessment:
Property Damaged by Misfortune or Calamity, form
ADS-820, is available online.
a government agency acquires your property, you may have
the right to retain that property’s existing assessed
value and transfer it to a replacement property. Call (213)
893-1239 for additional information. The Claim for Base
Year Value Transfer-Acquisition by Public Entity, form
BOE-68, OWN-54, is available online.
Value Decline–Proposition 8
the current market value of your property is less than its
current assessed value, you may qualify for tax relief.
Call (213) 974-3211 or 1-888-807-2111 toll free for additional
information. The Application for Decline-in-Value Reassessment
(Prop. 8), form
is available online.
Grandparent/Grandchild Exclusion–Proposition 193
transfer of real property between parent(s) and child(ren)
or from grandparent(s) to grandchild(ren) may be excluded
from reappraisal. Call (213) 893-1239 for additional information.
The Claim for Reassessment Exclusion for Transfer Between
Parent and Child, form
OWN-88 and Claim for Reassessment Exclusion for Transfer
from Grandparent to Grandchild, form
OWN-143 are available online.
for Seniors and Disabled–Proposition 60, 90, and 110
property owners or seniors aged 55 or over who buy or construct
a residence of equal or lesser value than their original
home may transfer the old assessed value to the new home.
Call (213) 893-1239 for additional information. The Disabled
Persons Claim for Transfer of Base-Year Value to Replacement
OWN-112, and Claim of Person(s) at Least 55 Years of
Age for Transfer of Base Year Value to Replacement Dwelling,
OWN-89, are available online.
© 2005 Mary Beth Woods