Disabled Veterans' Exemption
Who qualifies
- Income limit
- $81,131The $81,131 household income limit (2026 lien date) applies ONLY to the low-income exemption tier ($271,009). The basic exemption ($180,671) has no income limit. The limit is inflation-indexed annually.
- VA disability
- At least 100% service-connected disability
- Ownership
- Claimant must be a qualifying veteran (100% service-connected disability or 100% compensation due to individual unemployability) OR the unmarried surviving spouse of such a veteran. Cannot be combined with the Homeowners' Exemption on the same property.
- Residency
- Property must be the claimant's principal place of residence.
How much it saves
Worked example — a $300,000 home at California's median effective rate (~0.70%):
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: File claim BOE-261-G. For 100% of the basic exemption, file by January 1 following the qualifying event or within 90 days, whichever is later. Late claims receive 90%.
- Renewal: other — The basic exemption generally continues without annual re-filing. The low-income exemption must be re-filed annually because eligibility depends on prior-year household income.
- Official application form
Combining with other exemptions
Mutually exclusive with the Homeowners' Exemption and the basic Veterans' Exemption on the same property. A claimant receives either the basic OR the low-income tier.
Amount cross-checked against a second official artifact: boe.ca.gov/proptaxes/pdf/lta25014.pdf.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.