Assessor Rolf Kleinhans reminds Nevada County homeowners to take advantage of potential property tax savings through the Homeowners’ Exemption. This exemption may reduce a property’s assessed value by up to $7,000 per year, resulting in approximately $70 in annual property tax savings. To ensure the exemption is applied to the 2025-2026 secured property tax bill, homeowners must file by February 15, 2026, to receive the full benefit.
What is the Homeowners’ Exemption?
The Homeowner’s Exemption is a California property tax benefit available to eligible homeowners who occupy their property as their primary residence.
To qualify, you must:
- Own and occupy the property as your principal place of residence.
- Use the property as your primary residence as of Jan. 1 (the lien date).
If you miss the Feb. 15 filing deadline:
- You may still receive a partial exemption if your claim is filed by Dec. 31.
- Once you file, the full exemption will apply in will apply in future years.
Homeowners’ Exemption and Proposition 19 Transfers
Under current California property tax law, a filed Homeowners’ Exemption is required to qualify for exclusion from reassessment under Proposition 19. For property transfers between parents and children, and in certain cases, grandparents and grandchildren, a Homeowners’ Exemption must be in place within one year of the transfer. Failure to do so may result in the property being reassessed at its current market value, potentially leading to a significant increase in property taxes.
Important Note
Homeowners’ Exemptions do not automatically transfer between properties. When a homeowner moves, the Assessor’s Office must be notified of the change in principal residence.
How to Apply
To claim exemption, homeowners must file a one-time form with the county assessor where the property is located. Visit the Nevada County Assessor’s Office to access the Claim for Homeowner’s Property Tax Exemption form and filing instructions.
Additional questions?
Visit the Nevada County Assessor’s Office website at https://www.nevadacountyca.gov/163/Assessor, email us at assessor@nevadacountyca.gov, call 530-265-1232 or stop by our office at 950 Maidu Avenue in Nevada City.
Learn about additional ways property owners may reduce their property tax assessments in the Nevada County Assessor’s Office 2025 Annual Report, available in the Annual Report, Newsletters, & Brochures section of our website.
