Disabled Veterans Exemption

The Veteran's Exemption is outlined in Section 205.5 of the California Revenue & Taxation Code. For qualifying veterans it exempts a portion of the assessed value of their personal residence from property tax.

Q: How Much Does It Exempt?
A: An exemption of up to $100,000 is available to totally disabled (as rated by the Veteran's Administration) veterans. This rises to $150,000 if house-hold income does not exceed $24,000. The exemption is available on both regular assessments and supplemental assessments.

Q: Who Qualifies for This Exemption?
A: Both veterans and spouses of veterans may qualify. Veteran as defined in Section 3 of Article XIII of the Constitution is quite broad. It includes all of the Services and there are even some peacetime veterans that would be included. The applicant qualifies if he/she:

  • * is blind in both eyes, has lost the use of two or more limbs, or is totally disabled as a result of injury or disease incurred in military service
  • has been rated as 100% disabled by the VA or disability compensation is at 100% by reason of being unable to secure or follow a substantially gainful occupation
  • the unmarried surviving spouse of a veteran; provided, that the deceased veteran during his or her lifetime qualified in all respects for the exemption or would have qualified for the exemption under the laws effective on January 1, 1977
  • is the unmarried surviving spouse of a veteran killed or missing in action

Q: What Kinds of Property are Subject to the Exemption?
A: The property must be a principal place of residence. The eligible owner must occupy the dwelling as of January 1 each year for which the exemption is granted.

Q: What About My Homeowner's Exemption; Is That Still Applicable if I Qualify for the Disabled Veteran's Exemption?
A: No, this exemption is granted in lieu of any other real property exemption. In addition: No other real property tax exemption may be granted to any other person with respect to the same residence for which an exemption has been granted under the provisions of this section...

Q: What Kind of Documentation Do I Need When I Apply for This Exemption?
A: You will need your discharge documents. In the case of a spouse applying for the exemption, the Veteran's Administration must first determine whether an injury or disease is service-connected. Also a death certificate (or facsimile is required). If you are claiming low income status you should carefully read the Statements attached to the General Information sheet, which is provided by the County Assessor.

Q: Where Can I Get a Claim Form?
A: Claim forms are available at your local County Assessor's office.

Q: When Should I File?
A: In order to receive the full exemption you must file by 5 p.m. on February 15. If you file between February 16 and December 10 you will receive 80% of the exemption. The full exemption (up to the amount of the supplemental assessment) is available if the filing is made by 5 p.m. on the 30th day following the Notice of Supplemental Assessment issued as a result of a change in ownership or completed new construction.

Q: Must I File Every Year?
A: Once you qualify for the $100,000 exemption it remains in effect until terminated. You will be sent a notice on or after March 1 to ascertain whether or not you have retained your eligibility. An annual filing is required where the $150,000 exemption is claimed. Once terminated, a new claim form must be obtained from and filed with the Assessor to regain eligibility.


(Information found at www.lacountyassessor.com) | Contact your Local County Tax Assessor for more information.