Senior Parcel Tax Exemptions

Photo by Jen Theodore on Unsplash

Most counties in California have added on “Special District Taxes“ or “Parcel Taxes” to supplement the funding needs above and beyond the standard property taxes with Prop 13 limits of 2% increases annually. These supplemental taxes can be for a variety of services such as paramedic, Mosquito control, flood control, library and of course Fire, Police and most commonly various school districts (which makes them more “saleable” to the voting public-because who can say no, to better education of children?). As a vehicle to make special tax measures more passable, the drafters of ballot initiatives often write in exemptions for seniors-- who presumably are on fixed and modest retirement incomes, and as a constituency which typically has the most objections to tax increases. The restrictions for such exemptions, have become more restrictive with recent ballot measures. In certain counties, however these taxes can add up to very hefty supplements to the basic property tax.

Seniors 65 and over should start the application process late in April each year, to make sure they’re in time for a variety of deadlines each authority sets . Many require new applications every year, however some will allow for the status to renew automatically. All exemptions apply to owner-occupied properties for seniors 65 and older.

To apply the applicant will generally need to provide copies of:

Tax collector’s current real estate tax Statement,

A driver’s license or an adequate ID, with the subject property address,

Income Tax returns for the most recent year, (and in some cases for the past 2 years) for low-moderate income exemptions.

Some income restricted exemptions require a tax return showing limited household incomes. However, there are several exemptions with NO income limitations.

Other counties and states offer similar or better senior exemptions and credits. For example, in Gwinnett County, GA my mom receives an exemption for the entirety of the school tax which is a savings of 54% on her property taxes. She also receives a senior exemption for part of her regular property assessment as well as credit on her trash service. Check with your county for applicable senior exemptions and required deadlines.

Here is some information and links we found for senior parcel tax exemptions in San Francisco and other Bay Area jurisdictions:

Main requirements in San Francisco:

Deadline for 2026-2027 tax year: May 1, 2026 - June 30, 2026 at 4:30pm

Age: The senior occupant must be at least 65 years of age as of June 30, 2027.

Residency: The senior occupant must reside in the property as their principal residence.

https://sftreasurer.org/property/parcel-tax-exemptions-and-special-assessments

• Quality Teacher & Education Act of 2008 (CODE # 98 - SFUSD TEACHER SUPPORT) : $326.30

• Prop J School Parcel Tax of 2020 (CODE # 101- SCHOOL PARCEL TAX of 2020 ) : $341.56

• School Facilities Special Tax of 2010 (CODE # 89 - SFUSD FACILITIES DISTRICT) :

o $43.86 for Single Family Dwellings/Condominiums

o $21.92 per unit for Apartment/Flat/Mixed-Use Dwelling

For Marin County, all exemption forms with guidelines can be found at:

https://www.marincounty.gov/departments/finance/property-tax/learn-about-property-tax-exemptions

https://www.marinschools.org/districts-schools/districts/school-district-parcel-tax

Links for other Bay Area Districts:

Marin County:  https://apps.marincounty.gov/PropertyTaxExemptions/?isAll=False&PropertyId=024-051-28#sr

West Contra Costa Unified School District:  https://www.wccusd.net/departments-and-areas/business-services/senior-citizen-parcel-tax-exemption

San Mateo County:  https://smcacre.gov/assessor/senior-exemptions-special-school-parcel-taxes

San Mateo-Foster City School District: https://www.smfcsd.net/district-departments/business-services/parcel-tax-information