California law provides a property tax exemption for the primary residence of a disabled veteran or an unmarried spouse of a qualifying deceased veteran.  This exemption is instead of the homeowners’ exemption.

Who Qualifies?

You may qualify if you are:

  • A veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled due to a service-connected injury or illness.
  • A veteran who has been rated by the VA as 100% disabled or 100% employable due to service-connected condition.  
  • The unmarried surviving spouse of a qualified disabled veteran or veteran who died while on active duty.

Two Exemption Levels:

  • Basic exemption, regardless of total annual income.  Requires a one-time filing
  • Low-income exemption, based on your total household income, including veteran benefits.  Requires annual filing each year by February 15th

How Much Does It Exempt?

The exemption amount changes every year based on inflation.

Lien Date DVET Basic Exemption* DVET Low-Income Exemption* Income Limit for Low-Income Exemption
2026 180,671 271,009 81,131
2025 175,298 262,950 78,718
2024 169,769 254,656 76,235

*Exemption may never exceed the assessed value of the residence

When Should I File?

  • By December 31st for the tax year in which you wish to receive the exemption on the annual bill.
  • Within 30 days of receiving a Notice of Supplemental Assessment
  • By February 15th every year for low-income exemptions

Claims received after these dates may still qualify, but at a reduced amount for the initial filing.

HOW TO APPLY

If applying as a surviving spouse, also include:

  • Marriage certificate
  • Veteran’s death certificate

We sincerely thank all veterans for their service and the many sacrifices made in support of our nation and community. The Assessor’s Office is committed to ensuring that eligible veterans and their families receive the property tax benefits they have earned.

Notify the Assessor’s Office of Exemption Ineligibility

If you are no longer eligible for the exemption on this property, please complete and submit Change of Eligibility to the Assessor’s Office.