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.

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

Renewals

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

Official source →Last verified · May 13, 2026

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