9100 Tax Relief
Program Descriptions

50 - HOMEOWNERS' PROPERTY TAX RELIEF

In order to reduce California taxpayers' property tax burden, the California Constitution exempts homeowners from paying property taxes on the first $7,000 of the assessed value of their principal place of residence. The Constitution requires the state to reimburse local governments for revenues lost due to the homeowners' exemption.

60 - SUBVENTIONS FOR OPEN SPACE

The Williamson Act permits cities and counties to enter into contracts with landowners to limit the use of land to agricultural, scenic, and open space purposes. Article XIII, Section 8, of the California Constitution permits land under such restrictions to be assessed at other than market value based on its limited uses. The state provides reimbursements to cities and counties to partially defray the loss of property tax revenues. The Department of Conservation administers this program.

70 - SENIOR CITIZENS' PROPERTY TAX POSTPONEMENT LOAN REPAYMENTS

The Senior Citizens' Property Tax Postponement Program allowed eligible homeowners to defer payment of residential property tax. The state paid the deferred taxes to local governments on behalf of the participants, and placed a lien on their property to assure repayment when the property is sold or transferred. The Senior Citizens' Property Tax Postponement Loan Repayments Program captures repayments from individuals that participated in the Senior Citizens' Property Tax Postponement Program prior to the suspension of this program in February of 2009.