Types of Available Exemptions & Exclusions
Below is a listing of the exemptions/exclusions recognized by the Assessor's Office. View related applications and forms. If you have any questions, please contact the Assessor's Office at (530) 283-6380. If you would like to pick up a form in person, please stop by the office at:
1 Crescent Street
Quincy, CA 95971
- Disabled Veteran's Exemption - If you are a veteran who is rated 100% disabled, blind, or paraplegic because of a service-connected disability (or if you are the unmarried widow of a veteran who died of service-connected causes), you may be eligible for an exemption of either $40,000 / $60,000 or $100,000 / $150,000 of the assessed value of your home.
- Homeowner's Exemption - If you own and occupy your home as your principal place of residence, you may apply for an exemption of up to $7,000 of the assessed value. If the home is your primary residence, new property owners are sent an exemption application in the mail. Homeowners' exemptions may also be claimed on a supplemental assessment if the property was not receiving an exemption on the prior assessment roll.
- Institutional Exemption - Property used exclusively for a church, college, cemetery, museum, school, or library may qualify for an exemption.
- New Construction Exclusion - An exclusion from a supplemental assessment is available for builders of new construction. The property must be held for sale and the builder must file the necessary claim form with the assessor before or within 30 days from the start of construction. This exclusion has no impact on the regular assessment roll.
- Parent / Child & Grandparent / Grandchild Exclusion - The transfer of a principal place of residence between parents and children (and the transfer of up to $1 million of any other real property between parents and children) may be excluded from consideration as a change in ownership upon the timely filing of an application. Certain restricted transfers from grandparents to grandchildren whose parents are deceased may also be excluded from consideration as a change in ownership upon the timely filing of an application.
- Permanently Disabled Exclusion - If you are permanently disabled, you have a one-time opportunity to sell your existing principal residence, purchase a replacement principal residence of equal or lesser value, and transfer the taxable value from your original to your replacement home, subject to certain conditions. Both residences must be in Plumas County, and a claim must be filed timely. It is also possible to exclude from reappraisal changes to an existing home to make it more accessible to a severely and permanently disabled resident.
- Property Tax Postponement (State Program) - If you are blind, disabled, or 62 years of age or older, and if you have an annual income below a specified level, you may have the option of having the State pay all or part of the property taxes on your house or manufactured home. This deferred payment is a lien on the property and becomes due on sale, change of residence, or death. The annual filing period is May 18 - December 10. For more information or an application, call the State Controller's Office at (800) 952-5661.
- Reappraisal Exclusion for Seniors - Senior citizens 55 years or older may transfer their property's taxable value when they sell their principal residence. This is a one-time opportunity that transfers the assessment value from the original principal residence to the new one (if of equal or lesser value). Both residences must be in Plumas County, and a claim must be filed in a timely fashion.
- Veteran's Exemption - To be eligible for a Veterans' Exemption, a single veteran may not have assets valued over $5,000. A married veteran (or a veteran's unmarried widow) may not have assets valued over $10,000.
- Welfare Exemption - Property used exclusively for religious, hospital, scientific, or charitable purposes, owned and operated by corporations or other entities organized for nonprofit purposes, may qualify for an exemption.
- Claim for Transfer of Base Year Value to Replacement of Primary Residence for Victims of Wildfire or Other Natural Disasters - The transfer of a primary residence who is a victim of a wildfire or other natural disaster to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California may be excluded from consideration as a change in ownership upon the timely filing of an application. Certain requirements must be met:
- The original primary residence must be sold in its damaged state.
- The original primary residence must have been your principal place of residence (thus, eligible for the homeowners’ or disabled veterans’ exemption) at the time of the wildfire or disaster.
- The claimant must own and occupy the replacement primary residence as a principal place of residence (thus, eligible for the homeowners’ or disabled veterans’ exemption) at the time this claim is filed.
- The property must have been substantially damaged or destroyed by a disaster for which the Governor proclaimed a state of emergency.
- The original primary residence is substantially damaged or destroyed if either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land or the improvement’s full cash value immediately before the wildfire or natural disaster.