Orange County, California homeowners' exemption: how to claim it
Updated . By Landen Chu, Co-founder of OakTend. How we research
Everything here comes from the Orange County Assessor and the State Board of Equalization.
What is the homeowners' exemption?
It comes from the California Constitution, which cuts the taxable value of an owner-occupied home. In Orange County it appears as a reduction in assessed value on your annual value notice and your property tax bill.
Who qualifies?
The Assessor lists four conditions:
- You own the property.
- It was your principal residence, the home you live in, on January 1 at 12:01 a.m.
- You do not already have the exemption on another property.
- You submit a completed application.
How do I claim it, and by when?
File form BOE-266, the Claim for Homeowners' Property Tax Exemption, with the county Assessor. The deadline for the full amount is February 15 at 5:00 p.m. In 2027 that date is Presidents' Day, so it moves to Tuesday, February 16. File early. If you miss the deadline, the Assessor says filing by December 10 may still get you 80 percent of the full amount, which is $5,600.
I just bought a home. Do I need to do anything?
Watch your mail. The Assessor sends every new homeowner an application already filled in with the property and the sale, and new owners usually receive it within 90 days of the deed being recorded. Fill it in and send it back. If you bought more than 90 days ago and nothing came, call 714-834-3821. The other tax bills of your first year are in our property tax guide.
Does it renew, and how do I end it?
You do not reapply each year. The Assessor says you may have to reapply if a recorded document changes how title is held.
If you move out or sell, you are responsible for telling the Assessor. The Assessor's termination notice ends the exemption without penalty if you send it by December 10.
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This page is current as of October 2026. This is general information, not tax advice. The Assessor's pages are the final word on deadlines and forms.
Sources
- Orange County Assessor: Homeowners' Exemption
The exemption exempts $7,000 of the property's value and saves at least $70 a year; the four conditions (you own it, it was your principal residence on January 1 at 12:01 a.m., no exemption on another property, a completed application); the deadline for the full $7,000 is February 15 at 5:00 p.m.; filing on or before December 10 may get 80 percent, which is $5,600; the Assessor sends every new homeowner a pre-filled application; the termination notice by December 10 ends it without penalty; the phone number 714-834-3821. - Orange County Assessor: Dates To Remember
February 15 is the last day to file a timely claim for most exemptions, or the next business day if the date falls on a holiday or weekend. - Orange County Assessor: exemptions FAQ
New owners usually receive an application within 90 days of recording a deed; you do not reapply each year; you may be required to reapply if a recorded document changes how title is held; the exemption appears as a $7,000 reduction in assessed value on the annual value notice and the tax bill. - State Board of Equalization: Homeowners' Exemption
The California Constitution provides a $7,000 reduction in the taxable value of a qualifying owner-occupied home; the home must be the owner's principal place of residence on the lien date, January 1; the claim form is BOE-266, Claim for Homeowners' Property Tax Exemption, filed with the county assessor; it is a one-time filing; December 10 is the last day to terminate it without penalty. - Orange County Treasurer-Tax Collector: new home buyers
The other tax bills a new owner gets (secured installments, supplemental bills) are explained on the Treasurer's page and in the new homeowner checklist, which this guide links to instead of repeating.