Parcel Tax Exemptions

Application forms for Senior Exemptions & Contiguous Parcel(s) Exemptions for FY 2023-24 are now available.

Apply by June 1, 2024.

Senior Exemptions

To apply for Senior Exemptions, please complete and return the Senior Exemption Application form:

Application form for Senior Exemptions for FY 2023-24

Impuetos De Parcelas de La Biblioteca Exenciones para Personas Mayores - Solicitud 2023-2024

Note: For the Measure A Senior Exemption, once approved you do not need to reapply.

Qualifying for Senior Exemptions

To qualify for Measure A senior exemption

To qualify for Measure B senior exemption

To qualify for Measure K or Measure L senior low-income exemption

To qualify for a senior low-income exemption, you must be 65 years or older by December 31 of the tax year, own and occupy your residence located in the Special Tax Zone No. 2 of the Marin County Free Library District (for Measure L) or the town of Corte Madera (for Measure K), and earn a total annual household income of not more than 80% of the median income for Marin County residents who are 65 and older (see application for amount).

Household income is the combined gross income, taxable or non taxable, for all persons who occupy a single family residence and does not include Federal and State income tax adjustments, deductions, exemptions or credits. Please use the income worksheet on page 2 of the Senior Application to help determine your sources of income, but note that proof of income is still required.

About the Measures

About Measure A - County Library Special Tax

In June 2014, voters in the Marin County Free Library District renewed Measure A, which assessed a $49 per parcel special tax on parcels located in the Marin County Free Library District, effective 2015 through 2024 with annual CPI adjustments 2016 through 2024. The special tax provides critical funding to bring local libraries up to date, prevent closures, maintain library hours, preserve educational and job-seeking resources for low-income residents, prevent staff lay-offs, maintain collections of books, CDs, DVDs, materials and services, provide ADA accessibility, and ensure local funding that can’t be taken by the state.

About Measure B - County Library Special Tax

In November 2022, voters in the Marin County Free Library District approved Measure B, which increased and renewed a special tax assessed on parcels located in the Marin County Free Library District. The new tax is $98 per parcel and is effective fiscal year 2024-25 through fiscal year 2032-33 with annual CPI adjustments not to exceed 3%. The special tax provides critical funding to maintain library hours and 24/7 online library access; enhance programs for children, teens, adults and older adults; increase book and digital collections; provide free internet access and computers; upgrade library facilities; and ensure local funding that can’t be taken by the state.

About Measure K - Corte Madera Library Special Tax

About Measure L - Library Zone 2 Special Tax

In April 1994, voters in Library Zone 2, which includes the City of Novato and the unincorporated areas of Marin County, approved Measure L, which assessed a $36 per year special tax for each parcel located within the Marin County Free Library District, commencing in fiscal year 1994-1995 and thereafter for the maintenance of library services and restoration of library hours of operation.

About Measure L - Library Zone 1 Special Tax

Note: There is no Senior Low-Income Exemption available for Fairfax/W.Marin Library Zone #1 area.

Contiguous Parcels Exemptions

To apply for either the Measure A Contiguous Exemption and/or Measures K & L Contiguous Exemption, please complete the Contiguous Parcels Exemption Application form:

Application forms for Contiguous Parcel(s) Exemptions (Two or more parcels) for FY 2023-24

Exenciones de Parcelas Contiguas (Dos o Más Parcelas) Solicitud 2023-2024

Qualifying for Contiguous Parcels Exemptions

To qualify for Measure A contiguous parcel exemption

To qualify for a Measure A contiguous parcel exemption, any parcels which are contiguous and held under identical ownership, may, upon approval of an application of the owners and/or authorized designee thereof to the Director of County Library Services or his/her designee, be treated as a single parcel for purposes of this special tax. A “parcel” shall be defined as any parcel of land, developed or undeveloped, wholly or partially located within the Marin County Free Library District, for which the County Assessor of Marin County has assigned an assessor’s identification number.

To qualify for Measure B contiguous parcel exemption

To qualify for a Measure B contiguous parcel exemption, any parcels which are contiguous and held under identical ownership, may, upon approval of an application of the owners and/or authorized designee thereof to the Director of County Library Services or his/her designee, be treated as a single parcel for purposes of this special tax. A “parcel” shall be defined as any parcel of land, developed or undeveloped, wholly or partially located within the Marin County Free Library District, for which the County Assessor of Marin County has assigned an assessor’s identification number.

To qualify for Measure K or Measure L contiguous exemption

To qualify for a Measure K or L contiguous parcel exemption, any parcels which are contiguous, must be held under identical ownership and used solely for owner-occupied single-family residential purposes. A “parcel” shall be defined as any parcel of land, developed or undeveloped, wholly or partially located within the Special Tax Zone No. 2 of the Marin County Free Library District (for Measure L) or within the town of Corte Madera (for Measure K), for which the County Assessor of Marin County has assigned an assessor’s identification number.