SERVICE

File for the homeowners' exemption

If you own and occupy your home as your principal place of residence, you may be eligible for property tax savings of approximately $80.00 each year.

What to know

New homeowners

New property owners will automatically receive an exemption application in the mail.

Deadline

The deadline to receive the full homeowners' exemption is February 15 of each year. 

What to do

Before filing for a homeowners' exemption

If you own and occupy your home as your principal place of residence, you may be eligible for an exemption of up to $7,000 off the property’s assessed value, resulting in a property tax savings of approximately $70 to $80 annually.

Eligibility: 

  • In order to qualify, you must be a property owner, co-owner or a purchaser named in a contract of sale.  You must occupy your home as your principal place of residence as January 1 of each year.
  • A dwelling does not qualify for the exemption if it is, or is intended to be, rented, vacant and unoccupied, or the vacation or secondary home of the claimant.

Deadline:

  • For the year in which you occupy the dwelling on lien date (January 1), the full exemption is available if you file by 5:00 p.m. on the following February 15.
  • If you file a claim between the following February 16 and 5:00 p.m. on December 10, 80% of the exemption is available.
  • If you have filed for a homeowners' exemption in previous years and have not moved, you do not need to file again. 

The homeowners’ exemption may be applied to a supplemental assessment.

Submit claim form

Send your homeowners' exemption claim form to us via email at assessor@sfgov.org. 

Submit your homeowner's exemption claim form to us in-person at our main office in San Francisco City Hall, Room 190 during business hours.

After you submit your claim form

Each year, our office sends out a notice of assessed value to every property owner in San Francisco.

On your notice of assessed you will see the homeowner's exemption amount deducted from your total assessed value if you qualified. 

Supporting information

Special cases

Drop-Box

You can drop off a completed homeowners' exemption claim form at our drop box 24/7. Follow the steps below:

  1. Download and complete the homeowners' exemption claim form.
  2. Deposit the form in the designated box on Grove Street outside City Hall.

We process requests weekdays at 8:00 am.

Proposition 19

The homeowners' exemption form is also required when filing for certain types of reassessment exclusions, such as the Proposition 19 base year value transfers and Proposition 19 intergenerational transfers.  

Please not there are different deadline associated with the requirements for Proposition 19 reassessment exclusions, as outlined on our Proposition 19 page. 

Removing the homeowners' exemption

What to do if you move

You may simultaneously file the Request to Remove Homeowners’ Exemption Form for the old property and the Homeowners’ Exemption Claim Form for the new.

Get help

Address

Main OfficeOffice of the Assessor-Recorder
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Franciso, CA 94102
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Email

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