Senior Citizen Exemptions
Under Government Code Section 50079, persons age 65 and older may be exempted from paying the parcel taxes, provided that an enabling exemption is included in the wording approved by the ballot measure. A “parcel tax” is a special assessment that can be implemented only by the voters approving the ballot measure that authorizes the parcel tax/special assessment. These special assessments can be for a school district, park district, hospital district, etc.
If the exemption language is not included in the ballot language, then there is no mechanism for persons age 65 and older to be exempted from paying the special assessment.