LA County Senior Property Tax Help 2026–27: Prop 19 Base-Year Transfers, State Tax Postponement and the Homeowners' Exemption
California doesn't freeze property taxes at 65 the way some states do. Older homeowners in Los Angeles County instead get a few separate tools, each run by a different office. Together they can lower your taxable value, let you move without a big tax jump, or push this year's bill into the future.
This guide covers the three that matter most for seniors: the homeowners' exemption, Proposition 19 base-year value transfers for people 55 and older, and the State Controller's Property Tax Postponement (PTP) program for homeowners 62 and older. It also covers the county deadlines that trip people up.
Last checked October 2026. Sources: California State Controller's Office (SCO), California State Board of Equalization (BOE), and the Los Angeles County Treasurer and Tax Collector (TTC). The LA County Assessor's program pages didn't load fully when we checked, so county-specific forms aren't reproduced here. This is general information, not tax advice.
The Short Version
Homeowners' exemption: takes $7,000 off the taxable value of the home you live in. File by February 15 for the full exemption that year.
Prop 19 transfer (55+ or severely disabled): sell your home and buy or build a replacement anywhere in California within two years, and bring your old taxable value with you. You can do this up to three times.
Property Tax Postponement (62+, blind or disabled): the state pays this year's taxes for you as a lien at 5% simple interest. Household income limit is $57,002 (2025 income), and you need at least 40% equity.
PTP filing window: October 1, 2026 to February 10, 2027. Funding is first come, first served.
Don't miss county due dates: December 10 and April 10 are the delinquency dates in LA County, with a 10% penalty for late payment.
How the Three Programs Compare
Program | Who runs it | Who qualifies | What it does |
Homeowners' exemption | County Assessor | Owner who lives in the home on January 1 | Cuts taxable value by $7,000 |
Prop 19 base-year transfer | County Assessor (state law) | Homeowners 55+, severely disabled, or disaster victims | Moves your old taxable value to a new home |
Property Tax Postponement | State Controller | 62+, blind or disabled, income up to $57,002, 40% equity | Defers current-year taxes as a lien |
These programs can be combined. Someone who downsizes under Prop 19 should file a new homeowners' exemption on the replacement home.
The Homeowners' Exemption: Small but Worth Checking
According to the BOE, the California Constitution provides a $7,000 reduction in the taxable value of a qualifying owner-occupied home. The home has to be your principal place of residence on January 1, the lien date.
It isn't limited to seniors, but it's easy to lose track of after a move, a death in the family or a title change.
Deadlines from the BOE:
If you're filing for the first time on a property, you can file anytime after you become eligible, but no later than February 15 to get the full exemption for that year.
If you stop being eligible (for example, you move out or rent the home), you're responsible for telling the assessor. December 10 is the last day to end the exemption without a penalty.
How to check: your annual secured property tax bill lists exemptions. If you don't see the homeowners' exemption and you live in the home, call the Assessor at (213) 974-3211 or toll-free 1-888-807-2111.
Proposition 19: Moving Without Losing Your Low Tax Base
Many longtime LA County homeowners pay tax on a "base-year value" set decades ago. Proposition 19, approved by voters on November 3, 2020, lets older homeowners take that value with them when they move.
Who qualifies
The BOE lists three groups who can transfer a base-year value under Prop 19:
homeowners who are at least 55;
homeowners who are severely disabled; and
victims of wildfire or natural disaster as declared by the Governor.
The rules for people 55 and older
Based on the BOE's comparison of the old and new rules, the Prop 19 senior transfer (Revenue and Taxation Code section 69.6) works like this:
Property: it applies to your principal residence, both the one you sell and the one you buy.
Timing: you must buy or newly build the replacement within two years of selling the original.
Location: the replacement can be anywhere in California. Under the old Propositions 60 and 90, you were limited to the same county or one of the 10 counties with an intercounty ordinance.
Value: the replacement can be any value. If it costs more than your old home, the extra is added to the transferred value.
How many times: you can use it three times. The old rules generally allowed only one.
What "equal or lesser value" means
If the replacement is of "equal or lesser value," there's no adjustment to the value you transfer. The BOE defines that as:
100% of the original home's market value if you buy the replacement before you sell;
105% if you buy it in the first year after the sale; and
110% if you buy it in the second year after the sale.
An example of how it works: say you sell for $900,000 and buy a smaller place six months later. Your limit is 105%, or $945,000. A $700,000 condo is well under that, so you keep your old base-year value. If you instead bought a $1,000,000 home, the amount above $945,000 would be added to the value you carry over. (This illustration uses the BOE's percentages; your assessor makes the actual calculation.)
How to claim
The transfer isn't automatic. You file a claim with the assessor in the county where the replacement home is located. We couldn't load the LA County Assessor's Prop 19 page when we checked, so we haven't listed the form number or filing deadline. Call the Assessor at (213) 974-3211 before you close on a replacement home, and ask what to file and by when.
A word of caution: Prop 19 also changed the rules for passing a home to your children, and those changes are more complicated. If you're planning to leave your home to family, talk to the assessor or an estate attorney. Don't rely on what worked for your parents.
Property Tax Postponement: Defer This Year's Bill
The PTP program is run by the State Controller's Office, not the county. It doesn't reduce your taxes. Instead, the state pays your current-year property taxes to the county, then places a lien on your home. You repay later, usually when the home is sold or transferred.
Who qualifies for 2026–27
According to the SCO's 2026–27 application package, you must meet all of the following every year you want postponement:
be at least 62, or blind, or disabled;
own and live in the property as your principal residence;
have total household income of $57,002 or less for the 2025 calendar year;
have at least 40% equity in the property; and
not have a reverse mortgage on the property.
Floating homes and houseboats aren't eligible. Manufactured homes built on or after June 15, 1976, are eligible, according to the SCO FAQ.
For disability, the SCO uses the Social Security definition, and proof is required with each year's application.
What it costs
The interest rate is 5% per year, simple interest computed monthly. The SCO's example: postponing $1,000 in taxes costs $50 a year, or about $4.17 a month. Interest keeps accruing until you repay, and a one-time recording fee is added to release the lien when the account is paid off.
When it must be repaid
The SCO says postponed taxes and interest become due if:
the home is no longer your principal residence;
you die and there's no approved surviving spouse;
you sell or transfer the property;
you become delinquent on a senior lien;
you refinance or take out a reverse mortgage; or
the postponement was granted in error.
The state does not take title to your home. Title stays with you.
Things to watch
Funding is limited. Applications are approved first come, first served, so apply early in the window.
You must reapply every year. Past approval doesn't carry over.
Back taxes aren't covered. PTP can't pay delinquent or defaulted taxes from prior years, though you may still qualify for the current year. Defaulted taxes count against your equity.
Don't stop paying while you wait. If you're denied, you could owe penalties and interest on this year's taxes. The SCO says it isn't responsible for county penalties while an application is pending. Processing typically takes 6 to 8 weeks.
How to apply
Application window: October 1, 2026 through February 10, 2027.
Get the form: download the 2026–27 application (English or Spanish) from the SCO's Property Tax Postponement page, or call (800) 952-5661 to have one mailed.
Mail to: State Controller's Office, P.O. Box 942850, Sacramento, CA 94250-0001 (confirm the exact address on your application package).
LA County Tax Bill Basics Seniors Should Know
The LA County TTC sends the annual secured property tax bill. A few rules from its site:
The first installment is due November 1 and becomes delinquent after December 10.
The second installment is due February 1 and becomes delinquent after April 10.
A late first installment gets a 10% penalty. A late second installment gets a 10% penalty plus a $10 cost.
Mailed payments must be received or USPS-postmarked by the delinquency date. The TTC warns that some postage types don't get a postmark, so mail early.
If you've already fallen behind, the TTC describes a Five-Pay Plan for defaulted taxes. You pay the redemption amount in 20% steps, with interest, plus current-year taxes each year.
If you think your home's value dropped, the Assessor is taking decline-in-value applications for 2026–27 until November 30, 2026.
Getting Help
LA County Assessor: (213) 974-3211 or 1-888-807-2111; headquarters at 500 W. Temple Street, Room 225, Los Angeles. The Sylmar office closed in March 2026.
State Controller, Property Tax Postponement: (800) 952-5661.
LA County Treasurer and Tax Collector: ttc.lacounty.gov for bills, payment plans and due dates.
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