Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Homeowners' Exemption


The Homeowners’ Exemption provides a savings of $70 when you file the form and declare your property is your primary residence. This one-time filing is valid for as long as you occupy the property as your primary residence. If you are already receiving the Homeowners’ Exemption, it will be reflected on your property tax bill in the upper-right hand corner under “Exemptions” with a reduction for “Homeowners’” of $7,000. 

Homeowners' Exemption Application

Is there a fee to file a Homeowners' Exemption application with the Assessor's Office?

No. This is a free service provided by the Assessor’s Office.

What is the Homeowners' responsibility?

The application for a Homeowners’ Exemption only needs to be filed once, as long as the owner continues to occupy this property as their principal place of residence. You will automatically receive the exemption in future years.

It is the property owners’ responsibility to apply for the exemption; and to to terminate the exemption when they are no longer eligible.

The property owner should notify the Assessor’s Office when any changes occur.

When is the deadline to file?

February 15 is the regular filing deadline to receive the full exemption of approximately $70. Late filings from February 16 to December 10 will receive 80% of the exemption (approximately $56). Late-filed exemptions will receive the full exemption after the first of the year.

If you miss the deadline, you will not be able to file. According to California State law, Homeowners' Exemptions cannot be granted for prior years.

How do I obtain a Homeowners' Exemption application?

The Assessor's Office automatically mails a Homeowners' Exemption Claim form with each residential property purchase or transfer.

You can also download the application from the Forms tab or from here.


How do I file my Homeowners' Exemption?

You can file in one of three ways.

Option 1: Apply by email

Email the completed form with the necessary information to: ARCCHOX@sdcounty.ca.gov

Option 2: Apply by mail

Mail the completed form with the necessary information to the following address:

JORDAN Z. MARKS, ASSESSOR
Homeowners' Exemption Unit

1600 Pacific Highway, Suite 103
San Diego, CA 92101

Option 3: Apply in person

Submit the completed form at any of our available office locations linked below.

For assistance with completing the form, our staff at the San Diego Assessor Main Office can assist:

County Administration Center
1600 Pacific Highway, Suite 103
San Diego, CA 92101

To confirm you are already receiving this benefit look at the upper right hand section of your latest property tax bill, it will say “EXEMPTION: HOMEOWNERS” and will list $7,000 for the reduction. 

You can also visit the Notice of Assessed Value page to check and view your most recent assessed values.

The exemptions savings starts the year you apply and rolls over annually. 

You can only receive one exemption. The Homeowners’ Exemption is a savings of approximately $70 and the Disabled Veterans’ Exemption is a savings of approximately $1,700.

Visit the Disabled Veterans Exemption page to learn how you can apply.

If you occupy the property as your principal place of residence your social security number is required by California law to ensure you are only receiving this benefit once. Our office understands this is sensitive information and keeps this information confidential.

The City of San Diego is a separate entity that automatically issues the Rental Unit Business Tax bills. 

If you have any questions or issues about the tax bill, please contact them directly.