Benefits · Tax Relief

How to apply for California Disabled Veterans' Property Tax Exemption (Low-Income)

County Assessor (California Board of Equalization)

Who it's for

California exempts a portion of a disabled veteran's principal residence from property tax. The low-income tier exempts roughly the first $263,000 of assessed value for veterans with a service-connected disability rated at 100% by the U.S. Department of Veterans Affairs (or who are receiving compensation at the 100% rate due to unemployability). The exemption is also available to unremarried surviving spouses of qualifying veterans, including survivors of service members who died on active duty. For a typical California home, this translates to roughly $2,000–$3,000 per year in property tax savings. The exemption is in addition to — and replaces — the standard Homeowners' Exemption; a homeowner can claim one or the other, not both.

The exemption requires a VA rating of 100% — OR compensation at the 100% rate due to individual unemployability, OR blindness in both eyes, OR loss of use of two or more limbs. A veteran receiving 100% compensation for unemployability without a 100% rating still qualifies even though this check cannot confirm it — the county assessor can. Unremarried surviving spouses of qualifying veterans also qualify, including survivors of service members who died on active duty or of a service-connected cause (the deceased veteran never needed a rating in those cases).

What you'll need

  • VA disability rating letter showing 100% service-connected disability OR documentation of receipt of compensation at the 100% rate due to unemployability
  • Discharge papers (DD-214) showing character of service
  • Recent property tax bill or deed
  • Proof of household income (Social Security award letter, pension statements, prior-year tax return)
  • For surviving spouses: marriage certificate plus the veteran's death certificate

Where to apply

Apply online: official application

Step by step

  1. Gather your required documents: your VA disability rating letter showing 100% service-connected disability (or documentation of compensation at the 100% rate due to unemployability), your DD-214 discharge papers, a recent property tax bill or deed, and proof of household income such as a Social Security award letter, pension statements, or your prior-year tax return. Surviving spouses should also include a marriage certificate and the veteran's death certificate.
  2. Confirm that the property is your principal residence in California and that you meet the eligibility requirements — a 100% service-connected disability rating from the U.S. Department of Veterans Affairs, or compensation at the 100% rate due to unemployability. Unremarried surviving spouses of qualifying veterans, including survivors of service members who died on active duty, may also apply.
  3. Apply online through your County Assessor's office. Each California county manages its own application, so locate your specific county's assessor portal to access the correct form.
  4. Complete the application form fully and accurately. Attach clear copies of all required documents before submitting.
  5. Submit your completed application and document copies through the online portal. Keep a copy of your submission confirmation for your records.
  6. Watch for any follow-up requests from your County Assessor's office. Respond promptly if additional information or documentation is needed.

What to expect: After submitting, your County Assessor's office will review your application and documents. Processing times vary, so contact your county assessor directly for an estimate of how long review may take. If approved, the low-income tier exempts roughly the first $263,000 of your home's assessed value from property tax, which can mean roughly $2,000–$3,000 in annual savings for a typical California home. Note that this exemption replaces the standard Homeowners' Exemption — you may claim one or the other, not both. Because this is the low-income tier, income re-certification is required every year to maintain the exemption, so watch for your county's annual renewal notice and resubmit your proof of household income by the stated deadline to avoid any lapse in benefits.

Renewals

annual (income re-certification for low-income tier; basic tier is one-time)

Official source →Last verified · July 20, 2026

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Not legal or financial advice. The agency makes the final eligibility decision.