Disabled Veterans' Exemption
Under Revenue and Taxation Code 205.5, any property real or personal that constitutes the principal place of residence of a disabled veteran, who has received a 100% service connected disability rating or who has less than 100% but is compensated at 100% due to unemployability from the Veterans Administration is eligible for this exemption. Additionally, an unmarried surviving spouse of a veteran who was compensated at 100% or whose death was service connected is also eligible. The exemption amount is set annually by the State Board of Equalization but can also be based on the value of the ownership interest in the property of the veteran and spouse if there is other non-qualified ownership interest. This exemption is available on annual and/or supplemental assessments. The date of enrollment of the exemption is from the date of eligibility which is the effective date of disability from the Veterans Administration, date of acquisition or date of occupancy. The initial claim is considered timely if received before the next succeeding lien date (January 1st) from the date of eligibility.
Levels of Exemption: Basic and Low-Income
The Basic level is a one-time filing and has no income requirement.
In addition to the initial claim form, the following supporting documentation must be submitted:
An eligibility form will be sent annually if there have been changes to your:
If there are no changes, you are not required to return the claim form.
The Low Income level requires an initial claim form, supporting documents listed above and an itemized income worksheet reflecting income that falls below the income limit set by the State. All sources of household income are to be reported which includes but not limited to: taxable and non-taxable wages, retirement, disability compensation, Social Security (including Medicare premiums), gifts, inheritances, sales of capital assets, life insurance proceeds, interest and dividends from investments and compensation from the Veterans Administration.
To continue the exemption annually, a claim form and income worksheet will have to be submitted every year and received by our office or postmarked by 5:00 p.m. February 15th. If the form and worksheet is not received, the exemption will be reduced to the Basic level. A portion of the eligible Low-Income exemption is eligible if filed after February 15th.
An Unmarried Surviving Spouse may initially file or continue an existing exemption by filing a claim form naming themselves as the claimant and naming the deceased qualifying veteran and attaching the following supporting documents:
- Marriage Certificate
- Death Certificate
- Dependents Indemnity Compensation (DIC) letter from the Veterans Administration
- DD Form 214 (for first time Surviving Spouse Claimants only)
- Low-Income Worksheet (if income qualifying)
State Board of Equalization's Disabled Veterans' Exemption Information and FAQs
Disabled Veterans' Property Tax Exemption (First Filing and Annual Low-Income Filing - BOE-261-G) (PDF): Exempts a portion of taxable value for a totally disabled veterans’ primary residence based on the basic or low-income exemption amounts that are adjusted annually for inflation. Disabled Veterans' Household Income Worksheet (PCA-703) (PDF) Worksheet to calculate all sources of income for the calendar year prior to the year of claim.
Disabled Veterans’ Exemption Change of Eligibility Report (Annual Claim) (BOE 261-GNT) Claim sent annually to give claimant an opportunity to report any changes. Also available to submit at any time to notify the Assessor of a change in eligibility.