Los Angeles Homeowners' Exemption: How to File With the LA County Assessor (and the Veterans' Exemptions)

Los Angeles doesn’t have a “homestead exemption” on property tax the way Texas or Florida does. The break for owners who live in their home is California’s homeowners’ exemption, which takes $7,000 off your assessed value and saves roughly $70 a year [1]. You file it once with the Los Angeles County Office of the Assessor, and it covers homes in the City of Los Angeles and every other part of the county [1][2].

Who qualifies

You must own the home and it must be your principal place of residence on January 1 [1]. The Assessor’s checklist adds that you can’t already have this exemption on another California property, and you can claim only one [3]. A home that is rented out, vacant, or a vacation or second home doesn’t qualify [3].

Not sure which home counts as your principal residence? The Assessor suggests looking at where you’re registered to vote, the address on your car registration, and where you normally return after work. If that still doesn’t settle it, pick the place where you spent most of your time that year [3].

How to file in Los Angeles County

1. Watch your mail after you buy. New owners are sent a Claim for Homeowners’ Property Tax Exemption (BOE-266/ASSR-515) automatically [1].
2. Fill it out. The claim asks for your Social Security number [3].
3. File online or by mail. The Assessor accepts the form through its online e-File service or by mail to: Los Angeles County Office of the Assessor, 500 W. Temple St., Room 227, Los Angeles, CA 90012 [1][3]. The online service doesn’t take the Spanish version of the form; mail that one [1].
4. Don’t email it. For security, the Assessor doesn’t accept documents with sensitive personal information sent electronically. Use its contact form if you want it to confirm a mailed claim arrived [1].

Bought mid-year? The exemption may also apply to your supplemental assessment if the previous owner didn’t claim it [1].

Deadline and late filing

The Assessor’s deadline is February 15, or the 30th day after a supplemental assessment notice if that comes first [3]. State law gives the full exemption for that year to a first-time claim filed by February 15 [4]. Filing later in the year can still get part of the exemption; BestCalifornia’s California property tax guide explains how that works.

When you have to cancel it

The exemption stays in effect without refiling, so it’s on you to tell the Assessor when you no longer qualify, for example if you [3]:

• sell the home,
• move out, or rent it out,
• move permanently to an extended care facility, or
• the home becomes a second home.

File the Cancellation of Homeowners’ Exemption (EXM-76). Not doing so may result in penalties [3]. The state Board of Equalization says December 10 is the last day to end the exemption without penalty [4].

Exemptions for veterans

The disabled veterans’ exemption is for a veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled because of an injury or disease incurred in military service, with the disability certified by the VA. Unmarried surviving spouses of certain deceased veterans may also qualify [5]. Call the Assessor at 213.974.3399 for forms [5].

The smaller veterans’ exemption takes $4,000 off assessed value for a single veteran with assets under $5,000, a married veteran with assets under $10,000, or an unmarried surviving spouse of an eligible veteran, and it must be filed every year. If you already get the homeowners’ exemption, the Assessor notes that the $7,000 exemption saves more [6].

Other ways LA owners lower the bill

• Ask for a Decline-in-Value review. If your home’s market value has fallen below its assessed value, you can ask the Assessor for an informal review. To keep your right to a formal appeal, also file with the Assessment Appeals Board between July 2 and November 30 [7].
• Damage from a fire or other disaster. If a calamity did more than $10,000 of damage, file form ADS-820 with the Assessor within 12 months of the damage to have the value reduced [8].
• Pay on time or spread it out. See Los Angeles County property tax due dates and payment plans, and for what’s on the bill, Los Angeles property tax rates.