Exemptions

The following is provided as a resource to list types of property tax exemptions and general qualifying factors of each exemption; however, it is not possible to address all the unique situations that may arise in determining eligibility.

Please note that exemptions from property taxation are exemption from ad valorem taxation; they do not apply to direct levies or special taxes. For example, annual tax bills may include other items such as special assessments, special taxes, direct levies, delinquent county utility billings, weed and hazard abatement charges, and Mello-Roos Bonds. None of these items are defined as property taxes under the law because they are not based upon the assessed value of the property. Exemption only applies to ad valorem taxes.