California Disabled Veterans’ Exemption

What the California Disabled Veterans’ Exemption does

The California Disabled Veterans’ Exemption is a property tax exemption for a qualifying principal residence. It reduces the value that is subject to property tax up to a set amount.

The official statewide explanation is on the California Board of Equalization’s Disabled Veterans’ Exemption page. The law is in Revenue and Taxation Code section 205.5.

This is an exemption. It is not a rebate check. It is not a loan. It is not the same as California’s property tax postponement program. It does not decide your VA disability rating. It does not change your mortgage payment by itself unless your lender later adjusts escrow after the county updates the tax bill.

The two exemption levels for 2026

California has two levels: a basic exemption and a low-income exemption. Both amounts are adjusted for inflation. The Board of Equalization announced the 2026 amounts in LTA 2025/014.

Do not treat these dollar figures as a promised tax savings amount. The actual bill effect depends on the home’s assessed value, the tax rate, and charges that are not covered by the exemption.

Who may qualify

California’s rule is narrow. It does not cover every veteran. It does not cover every disabled veteran. It may apply when the veteran meets the state definition and the property is the claimant’s principal place of residence.

Under the Board of Equalization explanation, the veteran generally must have a service-connected injury or disease and meet one of these disability standards:

• The veteran is blind in both eyes under the state rule.
• The veteran has lost the use of two or more limbs under the state rule.
• The VA or military service has rated the veteran’s disability at 100 percent.
• The VA or military service has rated the veteran’s disability compensation at 100 percent because the veteran is unable to secure or follow substantially gainful employment.

The veteran’s character of service must be under conditions other than dishonorable. The Board of Equalization also points to service timing and service-category rules in Revenue and Taxation Code section 205.5.

Surviving spouses may be able to claim it

An unmarried surviving spouse may be able to claim the exemption in certain situations. The state lists several paths. These include cases where the veteran qualified during life, would have qualified under the relevant state rule, or died from a service-connected injury or disease.

The word unmarried matters. If a surviving spouse remarries, eligibility can change. Ownership and occupancy also matter. The home must still meet the principal residence rule.

If the veteran did not have the exemption during life, the assessor may ask for more proof. That can include proof that the death was service-connected and service dates. Do not guess on this point. Ask the county assessor what documents they need for your situation.

The home must usually be the principal residence

The exemption is for the claimant’s principal place of residence. In plain English, that means the home where the claimant really lives and intends to remain.

The property may be owned by the veteran, the veteran’s spouse, or the veteran and spouse together. State law also covers certain ownership interests, including partial interests and some cooperative or corporate ownership situations. If title is complicated, ask the county assessor before assuming the answer.

A vacation home, vacant property, or rental property usually will not qualify. The state does allow a care-facility exception in some cases when the home would be the claimant’s principal residence but for hospital or care-facility confinement, as long as the home is not rented or leased to another party. State law also has special disaster language for some destroyed homes.

Where to start: your county assessor

California has statewide rules, but claims are filed with the county assessor where the property is located. Start with the assessor, not the tax collector, not the VA, and not the mortgage company.

You can find county assessor contact information through the Board of Equalization’s county contacts list. Many counties also provide the form through the California Assessors’ e-Forms page for BOE-261-G, but availability and submission steps can vary by county.

The main form: BOE-261-G

The main claim form is BOE-261-G, Claim for Disabled Veterans’ Property Tax Exemption. The Board of Equalization says this form is used for the initial filing and for later annual filings when annual filing is required.

Use the form your county assessor provides or links to. The state sample form is helpful for reading the instructions, but it may be marked as a sample. Your county may have its own form packet, mailing address, low-income worksheet, or local upload process.

Documents to gather before you file

Do not send original documents unless the county specifically tells you to. Many offices want copies. Keep your own complete copy.

For a disabled veteran claimant

• A completed BOE-261-G claim form.
• Proof of the veteran’s disability. In most cases this is a VA letter.
• Proof that the veteran’s service was under conditions other than dishonorable. A DD-214 or VA letter may be used for this.
• The property address and parcel information, if the county asks for it.
• Proof of ownership or occupancy if the assessor asks for it.

For an unmarried surviving spouse

• A completed BOE-261-G claim form.
• Marriage certificate.
• Death certificate or report of casualty, depending on the situation.
• Proof of service-connected death if the veteran did not already qualify during life and the claim depends on service-connected death.
• Service dates if the county asks for them.
• Any VA Dependency and Indemnity Compensation or other VA documentation the assessor says is acceptable.

For the low-income level

The low-income exemption requires household income information. The Board of Equalization tells claimants to use the BOE-261-G instructions to determine what counts as household income. Counties may also provide a low-income worksheet.

Gather income records for the prior calendar year before you start. Do not assume the county uses the same income definition as another benefit program. Ask the assessor if you are unsure whether a source of income counts.

How to get the VA letter

The assessor usually needs a VA letter showing the qualifying disability status or compensation level. Veterans can use VA.gov’s download VA benefit letters page to access benefit letters online. If the letter does not clearly show what the assessor needs, ask the assessor what wording is missing before you submit a weak packet.

If you cannot access VA.gov, a county veterans service office may be able to help you find records or understand which VA document to request. That office does not decide the property tax exemption, but it may help with VA paperwork.

When to file

Timing matters. The rules are different for an initial claim, a low-income annual claim, and a supplemental assessment.

The official form instructions also refer to retroactive filings in some cases, subject to time limits. If you received a VA rating letter late, bought the home, moved into a home you already owned, or recently learned you should have filed, do not assume it is too late. Contact the assessor and ask what period can still be reviewed.

What counts as the qualifying event

The Board of Equalization says the qualifying event date can include the date the qualifying claimant purchased the principal residence, if residency is established within 90 days of purchase; the date of the VA notice of a 100 percent rating; or the date of the VA notice to a surviving spouse that the veteran’s death was service-connected.

This is one reason to keep the envelope, letter date, effective date, and full VA document. The assessor may need to know when the right to claim began.

If you already have the basic exemption

If the county has granted the basic Disabled Veterans’ Exemption, the state says annual filing is generally not required for that basic level unless eligibility ends. But if you want the low-income level, you must file for the low-income exemption for each year you claim it.

Each year, the assessor may send a change of eligibility or termination notice, commonly tied to BOE-261-GNT. If nothing has changed and you are still eligible for the basic exemption, the notice may tell you that you do not need to return it. Read your county’s notice carefully.

Common problems that delay or weaken a claim

• The VA letter does not show a 100 percent rating or 100 percent compensation due to unemployability.
• The DD-214 or service document is missing.
• The applicant sends the form to the tax collector instead of the assessor.
• The property is not the claimant’s principal residence.
• The low-income claim is filed without the income worksheet or income records the county needs.
• A surviving spouse does not include marriage, death, or service-connected death proof when required.
• The claim is filed after the key date, reducing the exemption for that year.
• The homeowner expects the exemption to remove direct levies, special assessments, or all escrow charges.

If you are late

Late does not always mean nothing can be done. California’s official instructions allow reduced exemptions for some late filings. The amount and period depend on the type of claim.

Call or write the county assessor and say:

If there is already a tax bill due, also contact the tax collector about payment options or deadlines. The assessor decides the exemption. The tax collector handles collection. You may need to talk to both.

If the county denies the exemption

A denial does not always mean the person can never qualify. It may mean the county did not receive enough proof, the rating did not meet the state rule, the home did not meet the principal residence rule, the surviving spouse proof was incomplete, or the low-income information did not support the higher level.

Ask for the reason in writing if the county has not already provided it. Then compare the reason with the documents you submitted.

• If the VA rating changed, ask whether you can reapply with the new VA letter.
• If documents were missing, ask whether the claim can be completed or must be refiled.
• If the issue is ownership or residence, ask what proof the assessor will accept.
• If the issue is assessed value or market value, you may be dealing with an assessment appeal rather than an exemption problem.

Do not confuse this with an assessment appeal

The Disabled Veterans’ Exemption is about whether a qualifying exemption can reduce taxable value. An assessment appeal is different. An appeal challenges the assessed value or a change in assessed value.

If your complaint is “the county says I do not qualify,” start with the exemption unit at the assessor’s office. If your complaint is “the county valued my property too high,” ask about the county assessment appeals process and deadlines. These paths can have different forms, different evidence, and different deadline rules.

How this differs from other property tax relief

Short call script for the assessor

Before you call, have the property address, parcel number if available, VA letter date, and tax bill nearby.

If you are a surviving spouse, add:

A careful way to proceed

Start with the official county form. Read the state instructions. Make a copy of the entire claim packet. Submit it by the best deadline you can meet.

If the property tax bill is already due, do not wait for the exemption claim to solve every payment problem. Contact the tax collector separately about due dates, penalties, and payment options. A pending exemption claim may not automatically stop collection deadlines.