Property Tax Exemption Filing


The final filing date of exemption claims for the Annual Assessment Roll is February 15. As a result, exemption claims should be filed with the Assessor by February 15 of each year.

Late Filing

The laws regarding late filing of exemption claims have not changed:

  • Homeowners and veterans who might miss the February 15 filing deadline have until December 10 each year to file for an 80% exemption.
  • Organizations that might miss the February filing deadline have until the following December 31 to apply for a 90% exemption, but still may qualify for an 85% exemption if they file after the following lien date.
  • It should be noted by owners of historical aircraft or exhibition art that there are no provisions for the late filing for exemptions on those two forms of property.

For questions or more information, please call (209) 385-7631 between 8:00 am and 5:00 pm.