The Assessor's Office is grateful for the dedication and accomplishments of our veterans. Thank you for your service!
Property Tax Exemptions That Can Save You Money
California law provides a property tax exemption for the primary residence of a disabled veteran or an unmarried spouse of a qualifying deceased disabled veteran.
Who may qualify?
- US military veterans rated 100% disabled or 100% unemployable due to service connected injury or disease.
- Unmarried surviving spouses of a deceased veteran qualified for this exemption or whose death was service-connected.
- Unmarried surviving spouses of a qualifying veteran who died on active duty due to a service-connected injury or disease.
Two Exemption Levels:
- Basic exemption regardless of your total annual income (one time filing).
- Low-income exemption based on your total household income (requires annual filing each year by February 15).
As shown in the following chart, both exemption and income eligibility amounts are compounded annually by an inflation factor.
Exemption Amounts and Household Income Limits for Current and Prior Years
Lien Date
|
Factor
|
Basic
Exemption |
Basic
Savings* |
Low-Income
Exemption |
Low-Income
Savings* |
Income Limit for
Low-Income
Exemption
|
|---|
2024
| 1.05392
| $169,769
| $2,037
| $254,656
| $3,056 | $76,235
|
2023
| 1.07394
| $161,083 | $1,933
| $241,627 | $2,900
| $72,335
|
2022
| 1.01666 | $149,993 | $1,800
| $224,991 | $2,700
| $67,355
|
2021
| 1.02975 | $147,535 | $1,770 | $221,304 | $2,656 | $66,251 |
| 2020 | 1.02751 | $143,273 | $1,719 | $214,910 | $2,579 | $64,337 |
| 2019 | 1.03512 | $139,437 | $1,673 | $209,156 | $2,510 | $62,614 |
| 2018 | 1.02954 | $134,706 | $1,616 | $202,060 | $2,425 | $60,490 |
| 2017 | 1.02612 | $130,841 | $1,570 | $196,262 | $2,355 | $58,754 |
| 2016 | 1.00894 | $127,510 | $1,530 | $191,266 | $2,295 | $57,258 |
| 2015 | 1.01159 | $126,380 | $1,517 | $189,571 | $2,275 | $56,751
|
*Based on a tax rate of 1.2%, actual tax rates may vary
Please note: the amount of the exemption may never exceed the assessed value of the claimant's residence.
To apply for this exemption you need to submit:
In addition to the items above, surviving spouses also must include:
- A copy of the Marriage Certificate
-
A copy of the Death Certificate or Report of Casualty (if the veteran died in active service)
Note: Surviving spouses may send their Dependency and Indemnity Compensation (DIC) Letter with an effective date instead of the Veterans' Rating Decision Letter.
If you do not have copies of your ratings letter or discharge, please contact the US Dept of Veteran's Affairs at 1-800-827-1000.
Please mail the completed claim form and supporting documents to the address on the claim form.
When to file for this exemption:
- A qualified applicant must file by the end of the calendar year for the tax year in which they intend to seek relief on the annual tax bill. For example, an applicant who receives their VA rating letter dated in April 2020 must file an exemption claim by December 31, 2020 in order to be considered timely.
- To receive the full exemption on a supplemental bill (if any), the claim is timely if it is filed within 30 days of the Notice of Supplemental Assessment.
- Claims received after these dates are still eligible for exemption, but at a reduced exemption amount for the initial filing.
- Low-income exemptions require an annual claim filing by February 15 each year (the basic exemption is a one-time filing; no annual claims are required after the initial filing).
Retroactive Filings
- California law allows for retroactive filings, in some cases, up to a total of eight years.
VA Rating Letters
- VA rating percentages change over time. If your condition changes, you may need to be reevaluated by the VA.
- If you were previously denied for this exemption and your rating has changed, you need to reapply with your revised rating letter.
FAQs
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