Skip to main content

COVID-19 Updates: Get the latest public information related to coronavirus disease 2019 (COVID-19) at ReadySLO.org.

COVID-19 has changed some of the procedures for providing service to you. For most questions or concerns, please call our office at (805) 781-5643 or review our website. If you need to meet with assessor staff, video conferencing or appointments can be scheduled. Please call or email www.slocounty.ca.gov/Departments/Assessor/Contact-Us.aspx to schedule a meeting or video conference. Our office is open to the public; however, there may be wait times due to the requirements for social distancing (Per California of Public Health Guidance, face coverings need to be worn while in the building). Documents may also be mailed in or delivered using the public drop box located outside our office lobby. 

Return to the top of the page

Homeowners' Exemption

Who can use this service?

California Property Tax laws provide two alternatives by which the Homeowners' Exemption may be granted: 

Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owner’s principal place of residence as of 12:01 a.m., January 1st each year; or

Alternative 2: The exemption is available to an eligible owner of a dwelling subject to supplemental assessment(s) resulting from a change in ownership or completion of new construction on or after January 1st, provided: 

  1. The owner occupies the property as his or her principal place of residence within ninety (90) days after the change in ownership or completion of construction; and
  2. The property is not already receiving the Homeowners’ Exemption or another property tax exemption of greater value. If the property received an exemption of lesser value on the current roll, the difference in the amount between the two exemptions shall be applied to the Supplemental Assessment.

To help you determine your principal residence, consider (1) where you are registered to vote, (2) the home address on your automobile registration, and (3) where you normally return after work. If after considering these criteria you are still uncertain, choose the place at which you have spent the major portion of your time this year.

Is there a charge for this service?

This service is provided free of charge.

When and where is this service offered?

This service is available throughout the year during regular business hours except during scheduled holidays.

Location, directions and hours of operation

Click on location name to show hours of operation, directions and phone information

Frequently Asked Questions