California Disabled Veterans' Property Tax Exemption

About This Program

California provides a property tax exemption on the primary residence for veterans with a 100% service-connected disability. As of January 1, 2025 (SB 23), qualifying 100% disabled veterans receive a full property tax exemption. The basic exemption (approximately $161,083) is available to all qualifying veterans, while the low-income exemption (~$241,627) applies to those with household income below ~$72,335.

Annual tax savings; exact amount depends on local property tax rate and assessed value

Key Details

• Full property tax exemption for 100% disabled veterans (SB 23, effective 2025)
• Basic exemption (~$161,083 of assessed value) for all qualifying disabled vets
• Enhanced exemption (~$241,627) if household income below ~$72,335
• Also available to surviving spouses under certain conditions
• File with LA County Assessor by February 15

How to Apply

Deadline: File by February 15 each year (or April 1 for late filing)