Benefits · Tax Relief

How to apply for California Disabled Veterans' Property Tax Exemption (Basic)

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 basic tier exempts roughly the first $175,000 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), with NO income limit — it is available regardless of household income. The exemption is also available to unremarried surviving spouses of qualifying veterans, including survivors of service members who died on active duty or as a result of a service-connected condition. For a typical California home this translates to roughly $1,500–$2,000 per year in property tax savings. The exemption replaces the standard Homeowners' Exemption (a homeowner claims one or the other, not both), and a qualifying veteran claims the higher-value low-income tier instead if their household income is at or below the published limit.

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
  • For surviving spouses: marriage certificate plus the veteran's death certificate

Where to apply

Apply online: official application

Step by step

  1. Gather your VA disability rating letter showing a 100% service-connected disability rating, or documentation showing you receive compensation at the 100% rate due to unemployability.
  2. Locate your DD-214 discharge papers, which confirm your character of service.
  3. Pull together a recent property tax bill or deed for the home you are claiming as your principal residence.
  4. If you are an unremarried surviving spouse, also collect your marriage certificate and the veteran's death certificate.
  5. Apply online through the California County Assessor's office — the official apply link is provided on this page.
  6. Submit all gathered documents along with your completed application.

What to expect: After submitting, the County Assessor's office will review your application and supporting documents. Processing times vary, so contact your local County Assessor directly for an estimate of how long a decision may take. If approved, the exemption applies to your principal residence and replaces the standard Homeowners' Exemption — you may only claim one or the other. Because the basic tier has no income requirement, there is no annual income re-certification. You only need to re-file if your eligibility changes, such as a change in disability status, ownership, or marital status.

Renewals

one-time (basic tier is not income-tested, so no annual income re-certification; re-file only if eligibility changes)

Official source →Last verified · July 20, 2026

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