Information only. Homestead Exemption Finder is not a government agency or tax adviser. Exemptions are granted by your county or local assessor, so confirm the rules and deadline with them.
San Bernardino County, CA Homestead Exemption: How to File
How the homestead exemption and property tax relief work for homeowners in San Bernardino County, California: the statewide program, where to file locally and how much you might save.
No later than February 15 (statewide rule; confirm locally)
Local add-ons
Counties, cities and school districts in California may add their own exemptions or set different rates. The office above lists what applies to San Bernardino County homes.
The California statewide program
Homeowners' Exemption
California State Board of Equalization
Most homeowners
What it does
Reduces the taxable value of an owner-occupied home by $7,000.
Who qualifies
Owners whose home is their principal residence on January 1.
How to apply
File form BOE-266 once with your county assessor, no later than February 15 for the full exemption.
For the 2026 lien date, exempts up to $180,671 of a qualifying home's assessed value (basic), or up to $271,009 for the low-income exemption.
Who qualifies
Veterans rated 100% disabled (or paid at the 100% rate) due to a service-connected disability, and qualifying unmarried surviving spouses. The low-income exemption has a household income limit of $81,131.
How to apply
File the claim (BOE-261-G) with your county assessor.