Merced County California

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Property Tax Exemption Filing

The final filing date of exemption claims for the Annual Assessment Roll has been changed to February 15. As a result, exemption claims should be filed with the Assessor by February 15 of each year.

This new exemption filing deadline helps ensure timely processing of main roll fiscal year exemptions under the new lien date structure.

Late Filing
The laws regarding late filing of exemption claims have not changed:
  • Homeowners and veterans who might miss the new February 15 filing deadline have until December 10 each year to file for an 80% exemption.
  • Organizations that might miss the February filing deadline have until the following January 2 to apply for a 90% exemption, but still may qualify for an 85% exemption if they file after the following January 2.
  • Documented vessel owners who might miss the new February 15 deadline have until August 1 of each year to file for an 80% exemption.
  • It should be noted by owners of historical aircraft or exhibition art that there are no provisions for the late filing for exemptions on those two forms of property.
  • This new law also has no affect on late filing provisions for exemptions in situations where the new owner did not own the property on the lien date.


For questions or more information, please call (209) 385-7631 between 8:00 am and 5:00 pm.

Merced County 2222 M Street Merced, CA 9543 Ph. (209) 385-7434 Toll Free (800) 226-6452
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