Disabled Veterans' Property Tax Exemption
Reduces the assessed value of a qualifying disabled veteran's principal residence for property tax. For the 2026 lien date the basic exemption is $180,671 and the low-income exemption is $271,009. For the 2027 lien date these rise to $185,889 and $278,836. Amounts are adjusted for inflation every year.
- Who qualifies
- Rating: 100% VA rating, or paid at the 100% rate through TDIU (also called IU). California homeowners rated 100 percent disabled by VA (or paid at 100 percent due to individual unemployability), blind in both eyes, or with loss of use of two or more limbs from service, plus unmarried surviving spouses in qualifying cases. Discharge must be other than dishonorable. The low-income amount requires household income under the annual limit ($81,131 for 2026; $83,474 for 2027). Cannot be combined with the homeowners' exemption.
- How to apply
- File form BOE-261-G with your county assessor. The basic exemption is filed once; the low-income exemption must be refiled every year. Filing by February 15 gets the full exemption for that year.
Last checked October 26, 2026.
