If you're 65 or older, here's how the senior exemption works

The Measure H ballot text preserves the existing senior exemption from the RVSD parcel tax.[1] If you’re 65 or older — or you receive Supplemental Security Income (SSI) or Social Security Disability Insurance (SSDI) and meet federal income guidelines — you can apply for an exemption that lasts as long as you own and occupy the property. You don’t have to reapply every year.

This post is the practical, “how do I actually do this” guide. The senior exemption is one of the most-misunderstood pieces of the Measure H question, and we hear it raised in conversations more than almost anything else.

The bottom line, up front

If you’re already an exempted senior on the existing RVSD parcel tax, you don’t need to do anything when Measure H passes. Your exemption rolls over automatically. You’ll keep paying $0 for the parcel tax.[2]

If you’re 65 or older and you’ve never applied — even though you’ve been paying the existing parcel tax — you can apply now (before Measure H takes effect July 1, 2026) and your exemption will start with the new tax year.

If you’re a Yes voter who’s also a senior, voting Yes does not affect your exemption. The exemption is administrative; it doesn’t depend on your vote.

Who qualifies

Per RVSD’s parcel-tax page, the senior exemption is available to:[2]

  1. Homeowners 65 or older who own and occupy the property as their principal residence as of July 1 of the assessment year
  2. Residents who receive Supplemental Security Income (SSI) for a disability, regardless of age, who own and occupy the property as their principal residence
  3. Residents who receive Social Security Disability Insurance (SSDI) and meet federal income guidelines, who own and occupy the property as their principal residence

Three things to note:

  • You must own AND occupy. A second home or rental property doesn’t qualify.
  • The exemption applies to the parcel, not the person. It’s tied to your residence; if you move, the exemption doesn’t follow you.
  • Trust ownership counts, as long as you (or your spouse) are a beneficiary and you live in the home.

How to apply

The exemption application form is available on the RVSD parcel-tax page:

→ RVSD Parcel Tax Information

The form asks for:

  1. Your name and the property address
  2. The Marin County Assessor’s Parcel Number (APN) — this is on your property tax bill
  3. Confirmation that you own and occupy the property as your principal residence
  4. Documentation of age (driver’s license or birth certificate copy) OR SSI/SSDI eligibility (award letter)
  5. Your signature

Submit the completed form to:

Ross Valley School District Attn: Parcel Tax Exemption 110 Shaw Drive San Anselmo, CA 94960

For the exemption to take effect for fiscal year 2026-27 (the first year Measure H is in effect), the form should be submitted by June 30, 2026.

If you submit later, the exemption begins the following fiscal year and you’ll have paid one year of the parcel tax in the interim. (You can request a refund for that year, but the process takes some weeks.)

What if you have an existing exemption from the current parcel tax?

You don’t need to do anything. Existing exemptees roll over automatically under Measure H.[1]

This was an explicit design choice for Measure H — the previous attempt (Measure E in 2025) raised concerns from senior voters that a structural change to the parcel tax might require re-papering existing exemptions. Measure H’s ballot text preserves the existing exemption mechanism and the existing exempted-parcels list.

What if you turn 65 partway through the fiscal year?

The cutoff is age as of July 1. So if you turn 65 in, say, October 2026, you can apply for the exemption to take effect July 1, 2027 — the start of the next fiscal year.

If you turn 65 in May or June (before July 1), you can apply for the current fiscal year as long as the form is in by June 30.

What happens if you sell the home?

The exemption is tied to your ownership and occupancy. When you sell, the exemption ends; the new owner pays the full parcel tax unless they qualify for and apply for their own exemption.

For the year of the sale, the exemption typically prorates — the seller is exempt for the portion of the year they owned and occupied, the buyer pays for the portion after closing. Marin County handles the proration through the property-tax escrow process at closing.

A few practical questions we hear

“Do I need to reapply every year?” No. Once approved, the exemption is permanent for as long as you own and occupy the property.

“What if my spouse is younger than 65?” As long as the title-holder applying for the exemption is 65+ and lives in the home, the exemption applies. Spousal age doesn’t matter for ownership-based qualification.

“What if my home is in a trust?” As long as you (or your spouse) are a beneficiary of the trust and live in the home, the exemption applies. Bring a copy of the trust schedule when you apply.

“What if I co-own with my adult child?” The exemption requires the applicant to own and occupy. If you live in the home and co-own, you can apply. Your co-owning child doesn’t need to qualify.

“Does this affect my Prop 13 base?” No. The senior exemption only excludes you from the parcel tax. Your underlying property tax (1% of assessed value, capped at 2% annual increases under Prop 13) is unchanged.

“Do I have to disclose income?” Only for the SSI/SSDI route — the federal income guidelines for SSDI exemption do require income documentation. The age-based 65+ exemption requires no income disclosure.

Why this matters for your vote

A surprising number of senior voters tell us they’ve been planning to vote No on Measure H because they don’t want to pay $1,282 per parcel — without realizing that they don’t have to pay anything if they apply for the exemption.

If you’re 65 or older and you’ve been paying the existing $742 parcel tax, you’ve been paying it because you didn’t apply for the exemption you qualify for. Measure H doesn’t change that. You can apply now and stop paying the existing tax for the rest of FY 2025-26 (with a partial-year refund), and pay $0 under Measure H starting July 1, 2026.

A senior voter who applies for the exemption pays $0 under Measure H. That’s the reality of the policy. The exemption is one of the strongest reasons we don’t think Measure H falls disproportionately on people on fixed incomes — the design specifically prevents that.

That’s part of why we recommend a Yes vote on Measure H.

Sources

  1. Ballotpedia: Measure H — official ballot text confirming senior exemptions, including SSI and SSDI eligibility, and the rollover of existing exemptions.

  2. RVSD: Parcel Tax Information — current senior exemption form, eligibility criteria (65+, SSI, SSDI with federal income guidelines), submission address, and timing.
← All posts