Parcel Tax Exemptions

Applications for Senior & Contiguous Exemptions for FY 2016-17 are now available.

Applications must be filed on or before June 1, 2017.

Senior Exemptions


To apply for a senior exemption, please complete and return the Senior Exemption Application:

Senior Exemption Application [pdf]

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

Qualifying for Senior Exemptions

To qualify for a Measure A senior exemption, you must be 65 years of age or older by December 31 of the tax year, own and occupy your single-family residence located in the Measure A tax zone of the Marin County Free Library District.

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 $64,197  (80% of the median income for Marin County residents who are 65 and older).

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 to help determine your sources of income.

Household Income Calculation Worksheet [pdf]

Instructions for Low-Income Senior Exemption Dual Application [pdf]

About the Measures

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.

In April 1994, the Town Council of the Town of Corte Madera approved Measure K, which assessed a special tax of $36 per year for each parcel located within the Town of Corte Madera, commencing in fiscal year 1994-1995 and thereafter for purposes of maintenance of library services and restoration of library hours of operation.

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.

In November 1993, voters in Library Zone 1, which includes the Town of Fairfax and all of West Marin, approved Measure L which assessed a $36 per year special tax for each living unit commencing in fiscal year 1993-1994 and thereafter for purposes of funding library services.

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

Contiguous Parcels Exemptions


To apply for a contiguous exemption, please complete and return the Contiguous Exemption Application:

Contiguous Exemption Application [pdf]

Qualifying for Contiguous Parcels Exemptions

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 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.

About the Measures

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.

In April 1994, the Town Council of the Town of Corte Madera approved Measure K, which assessed a special tax of $36 per year for each parcel located within the Town of Corte Madera, commencing in fiscal year 1994-1995 and thereafter for purposes of maintenance of library services and restoration of library hours of operation.

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.

In November 1993, voters in Library Zone 1, which includes the Town of Fairfax and all of West Marin, approved Measure L which assessed a $36 per year special tax for each living unit commencing in fiscal year 1993-1994 and thereafter for purposes of funding library services.

Note: There is no Contiguous Parcel Exemption available for Fairfax/W.Marin Library Zone #1 area.

Mail completed applications to:

Marin County Free Library
Attn: Administration, Library Parcel Tax Exemption
3501 Civic Center Drive, #414
San Rafael, CA 94903

Questions?

Please call Library Administration
at 415-473-6051 or email:
MCFLParcelTax@marincounty.org