Principal Residence Exemption

Since voters passed Proposal A in 1994, persons who own and occupy their home as their principal residence may claim an exemption from the 18 mills levied by the local school districts for operating purposes. The Principal Residence Exemption can be used by taxpayers to file a request for a Principal Residence Exemption when moving into a Principal Residence property.

PRE Form #2368 must be submitted to the local assessor by June 1 for the immediately succeeding summer tax levy and all subsequent tax levies or by November 1 for the immediately succeeding winter tax levy and all subsequent tax levies.

Additional Resources