United States · Property tax
California homestead deadline, 2027.
The date to file for the California homestead benefit, what it removes from taxable value, and what to do if you are late.
Short answer: California’s “homestead” is the Homeowners’ Exemption: a $7,000 reduction in taxable value for an owner-occupied principal residence. File Form BOE-266 with your county assessor by February 15, 2027 for the full exemption for that year. It is a one-time filing.
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What it is
The California Constitution provides a $7,000 reduction in taxable value for a qualifying owner-occupied home, according to the State Board of Equalization (BOE). The home must have been the owner’s principal place of residence on the lien date, January 1.
Do not confuse it with the homestead declaration in California’s debt-protection law. This page covers only the property tax exemption.
How and when to file
The owner makes a one-time filing with the county assessor where the property is located, using claim form BOE-266, available from the county assessor. A first-time filer may file any time after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.
Keeping it honest
Claimants must tell the assessor when they are no longer eligible. The BOE says December 10 is the last day to terminate the exemption without penalty, and the assessor should receive notice of ineligibility by that date.
Worked example
Arithmetic example, not your bill: a home with a taxable value of $650,000 has $643,000 taxable after the $7,000 reduction. Your tax savings depend on the rates that apply in your tax rate area, which the BOE page does not state.
Method
The tool applies the filing rule described above to the date you pick, or to today in your browser, and counts calendar days to the next deadline. If that date has already passed this year it moves to the next year and labels the result projected, because the rule is applied forward without confirming next year’s calendar. Nothing is sent to our servers.
What this does not cover
- Partial-year treatment of late claims.
- Exemptions for disabled veterans or other owners, which are separate.
- Prop. 19 or base-year value transfers, which affect assessed value, not this exemption.
- Your tax rate area and actual tax bill.
Sources
- California State Board of Equalization: Homeowners’ Exemption (retrieved November 2026)
Frequently asked questions
What is the California homeowners’ exemption deadline for 2027?
February 15, 2027 for the full exemption for that year, filed on Form BOE-266 with the county assessor.
How much is the exemption?
$7,000 off the taxable value of a qualifying owner-occupied principal residence, per the BOE.
Do I file every year?
No. The BOE describes it as a one-time filing with the county assessor, but claimants must notify the assessor if they stop being eligible.
What if I file after February 15?
The BOE says February 15 is the deadline to receive the full exemption for that year. This page does not cover any partial-year treatment, so ask your county assessor.
When must I report that I no longer qualify?
December 10 is the last day to terminate the exemption without penalty, and the assessor should receive notice by then.
Is the California exemption automatic when I buy a home?
No. The BOE says the owner makes a one-time filing of claim form BOE-266 with the county assessor.
Does this page file the application for me?
No. It counts days to the filing date in your browser. You file with your county assessor, and nothing you type here is sent anywhere.
Not legal or tax advice
This is an unofficial summary of the sources listed, read in November 2026, and is not run by any tax authority. Property tax rules, forms and dates are set locally and change. Confirm the deadline and the amount with your county assessor before relying on this page. Nothing you type is transmitted anywhere.