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Your notice to the Assessor should include the following:. You must also file the appropriate exemption claim form with the Assessor. The exemption is available to the eligible owner of a dwelling which is occupied as their principal place of residence at The exemption is available to the eligible owner of a dwelling that is subject to a supplemental assessment resulting from a change in ownership or completion of new construction on or after January 1, provided that: The owner occupies or intends to occupy the property as their principal place of residence within 90 days after the date of change in ownership or the date of completion of new construction.

Homeowners' Exemptions Frequently Asked Questions

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Is what you’re selling even taxable?

Do you have sales tax nexus in California?

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