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Property tax home owners exemption

Property tax home owners exemption

Phone number
530-265-1232
Category
Money
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Eligibility
California homeowners whose home is their primary residence as of January 1
Auto Summary
California's Homeowners' Exemption (HOX) lowers your home's taxable value by $7,000, saving you about $70 a year on property tax — for as long as the home is your primary residence. You must own the home and live in it as your primary residence on January 1; rentals, vacation, and second homes don't qualify. File the free BOE-266 form once with your county assessor (no fee) — by February 15 for the full exemption, or later for a prorated (~80%) amount. After that it renews automatically; you only refile when you buy a new home. Tell the assessor if the home stops being your primary residence. Having the HOX in place also matters for Prop 19 parent-to-child transfers. Nevada County Assessor: 530-265-1232. Verified 2026-05-30.
Value
$7,000 reduction to assessed home value, saving approximately $70 annually on property taxes
Espanol
Exención de impuestos sobre la propiedad para propietarios de vivienda - La exención para propietarios de California reduce el valor tasado de su hogar en $7,000, ahorrando aproximadamente $70 al año en impuestos sobre la propiedad. La fecha límite para solicitar es el 15 de febrero.
URL
https://nevadacountyca.gov/CivicAlerts.aspx?AID=8002&fbclid=IwY2xjawIKNrxleHRuA2FlbQIxMQABHZDQR_a5fQZvsQh41EQc9bi4MB43EvLyRRNOLofje8YnmbuRTYARA7Rihw_aem_yb38bpTKcNuU2BNHzDXSfA&sfnsn=mo
Last verified 2026-05-17
California's Homeowners' Exemption (HOX) lowers your home's taxable value by $7,000, which saves you about $70 a year on your property tax bill. You file once. After that, the savings keep coming every year — no need to reapply.

Who qualifies

  • You own the home.
  • It is your primary residence on January 1 of the tax year (the "lien date").

What you get

  • $7,000 knocked off your home's assessed value.
  • About $70/year in property tax savings (the exact amount depends on your local tax rate).

How to apply

  1. Get the form. It's called BOE-266 — Claim for Homeowners' Property Tax Exemption. Nevada County residents can download it from nevadacountyca.gov. For other counties, search "[your county] assessor BOE-266."
  1. Fill it out. You'll need your property's Assessor's Parcel Number (APN, on your tax bill), the date you moved in, and your signature.
  1. File it with your county assessor. Mail or deliver it. There is no fee.
  1. File by February 15 for the full $7,000 exemption that tax year. File later and you still get a prorated ("partial") exemption — about 80% if filed by December 10. [Source: boe.ca.gov/proptaxes/homeowners_exemption.htm (accessed 2026-05-17)]
You only file once. The exemption renews automatically every year.

Nevada County contact

  • Office: Nevada County Assessor's Office
  • Phone: 530-265-1232

Common pitfalls

  • Don't double-dip. You can claim the Homeowners' Exemption or the Disabled Veterans' Exemption — not both on the same home.
  • Tell the assessor when things change. If the home stops being your primary residence (you move out, rent it out, sell it), you must notify the assessor by December 10 to avoid penalties.
  • New home? File again. The exemption is tied to the property and owner. If you buy a new home, you need to file a new BOE-266 for it.
  • Proposition 19 matters here. Since February 2021, having the HOX in place is what proves a home is your primary residence for parent-to-child (or grandparent-to-grandchild) transfers that avoid property tax reassessment. If you inherit a home and want to keep the lower tax base, you must move in and file for the HOX within one year. [Source: boe.ca.gov/proptaxes/homeowners_exemption.htm (accessed 2026-05-17)]

Where to get help

  • Your county assessor's office — they handle the form and answer questions for free.
  • California State Board of Equalization: boe.ca.gov or 1-916-274-3350.
  • Free tax help through VITA (Volunteer Income Tax Assistance) if you also need help with income taxes.

Sources