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Sacramento County Senior Property Tax Postponement

Sacramento County, CA: Seniors 62 or older (or blind or disabled) with total household income of $57,002 or less and at least 40% equity can postpone current-year property taxes through the State Controller's Property Tax Postponement program. Every owner-occupant can also claim the $7,000 Homeowners' Exemption.

Source: Sacramento County official page · California State Controller – Property Tax Postponement · as of the 2026–27 tax year

California Property Tax Postponement (PTP), Homeowners' Exemption and Prop 19 in Sacramento County

Who qualifies (PTP)	Age 62 or older, or blind, or disabled; you own and live in the home; at least 40% equity
Income limit (PTP)	$57,002 or less total household income for the 2026–27 program year (based on 2025 income)
What PTP does	Postpones (defers) payment of current-year property taxes; the postponed amount plus interest is repaid later, usually when the home is sold or transferred
Homeowners' Exemption	$7,000 off assessed value for any owner-occupied primary home (no age or income test) – form BOE-266
Prop 19 (age 55+)	Owners 55+ can transfer their taxable base-year value to a replacement home – form BOE-19-B
When to apply (PTP)	Filing opens each October; the 2025–26 cycle closed February 10, 2026. Check the State Controller for the 2026–27 close date

Official Sacramento County page: https://assessor.saccounty.gov/us/en/exemptions/homeowners-exemptions.html

Common questions

Is there an income limit for the senior property tax postponement?

Yes. For the 2026–27 program year, total household income must be $57,002 or less, based on 2025 income. The limit was $55,181 for 2025–26.

Do I have to be 62 to get help?

Age 62+ applies to the postponement program, but blind or disabled owners of any age can also apply. The $7,000 Homeowners' Exemption has no age requirement, and Prop 19 transfers start at age 55.

Is postponed tax forgiven?

No. Postponement is a deferral, not a cancellation. The State places a lien on the property and the postponed taxes plus interest are repaid later, typically when the home is sold or ownership changes.

Where do I apply?

PTP applications go to the California State Controller's Office. The Homeowners' Exemption (BOE-266) and Prop 19 claims (BOE-19-B) go to your county assessor.

Last reviewed October 31, 2026. Figures come from the official sources linked above for the tax year shown. Rules and amounts change each year; confirm your eligibility with the Sacramento County assessor or tax office before you apply. This page is general information, not tax or legal advice.