California Disabled Veterans' Property Tax Exemption

About This Program

California's Disabled Veterans' Property Tax Exemption reduces or eliminates property taxes on the primary residence for veterans with service-connected disabilities. As of January 2025 (SB 23), 100% disabled veterans receive a full property tax exemption. The basic exemption (~$161,083 of assessed value) applies to all qualifying disabled veterans; the enhanced exemption (~$241,627) is for lower-income veterans.

Annual savings depend on local property tax rate and assessed value; SF rate ~1.2%

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 SF Assessor-Recorder's Office by February 15: (415) 554-5596

How to Apply

Deadline: File by February 15 each year with SF Assessor-Recorder