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Question: What is the Disabled Veterans Exemption? |
Answer: Property that is owned by, and the principal
residence of, a disabled veteran or their spouse (or unmarried
surviving spouse of a deceased veteran) may be eligible for a
substantial property tax exemption that varies in size based
upon the amount of their household income (ref. R&T 205.5,
20504 and 20585):
If a veteran is blind in both eyes, or has lost the use
of two or more limbs, or is totally disabled as a result
of injury or disease incurred in military service, then
they are entitled to an exemption of up to $114,634. The
$114,634 exemption limit is raised to $171,952 if an eligible
veteran's household income is below a certain limit specified
in the law.
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Question: How does a disabled veteran (or an eligible spouse)
apply for this exemption? |
Answer: A Disabled Veterans' Exemption claim form must
be filed with the Assessor's Office along with a letter from
the US Department of Veterans Affairs (USDVA) (or from the military
service which discharged the veteran) certifying that the veteran
has a service-connected disability rating of 100%, along with
proof of honorable discharge (DD-214).
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Question: What are the filing periods and deadlines for the
Disabled Veterans' Exemption? |
Answer: The initial claim for this exemption must be
filed by February 15, or within 30 days from the date of issuance
printed upon (or postmark of) a "Notice of Supplemental
Assessment."
- If a qualified veteran files before February 15 of the current
year, they are entitled to 100% of the exemption for the current
year.
- If a qualified veteran files after February 15 but before
December 10 of the current year, they are entitled to 90% of
the exemption for the current year.
- Once granted, the exemption is continuous until the veteran
becomes ineligible because: a) The property is no longer being
used as his/her primary residence, or b) Their disability rating
is lowered below the minimum requirement. There are also provisions
for late filing for the exemption discussed elsewhere in this
document (see "Is the Disabled Veterans' Exemption retroactive
to the USDVA's effective rating date?" question).
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Question: What does the term 'Totally Disabled' mean? |
Answer: The Law says that that for property tax purposes,
"…being totally disabled means that the US Department
of Veterans Affairs or the military service from which the veteran
was discharged has rated the disability at 100 percent or has
rated the disability compensation at 100 percent by reason of
being unable to secure or follow a substantially gainful occupation."
Effective January 1, 2001, veterans who are blind in both eyes,
or have lost the use of two or more limbs were given the equivalency
of totally disabled. (ref R&T 205.5.e)
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Question: Must a veteran be 100% disabled to qualify for the
Disabled Veterans' Exemption? |
Answer: Yes. Veterans are eligible for the Disabled
Veterans Exemption if they are either 100% disabled or 100% unemployable
as determined by the US Department of Veterans Affairs or by
the service from which they were discharged.
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Question: Is the Disabled Veterans' Exemption retroactive
to the USDVA's effective rating date? |
Answer: Yes, but the number of years of retroactivity
are limited because a retroactive filing is considered a "late
filing," certain other requirements must be met, and an
eligible veteran will qualify only for a portion of the exemption
in prior years.
- The maximum retroactivity is four years (that is, the current
roll and three prior rolls).
- The veteran must have been eligible in any year for which
they are claiming the exemption.
- If a qualified veteran files before February 15 of the current
year, they are entitled to 100% of the exemption for the current
year.
- If a qualified veteran files after February 15 but before
December 10 of the current year, they are entitled to 90% of
the exemption for the current year.
- For up to three prior roll years, an eligible veteran is
entitled to 85% of the exemption.
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Question: Must the veteran have been a California resident
at the time of their enlistment? |
Answer: No. This exemption is available to any qualified
disabled veteran who resides here regardless of where they originally
enlisted in the service.
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Question: Can the surviving spouse of a disabled veteran benefit
from this exemption? |
Answer: Yes. An unmarried surviving spouse can qualify
if their disabled-veteran spouse was previously eligible, or
if they are the widow or widower of a veteran who died while
on active duty. A new claim must be completed and submitted with
a copy of the couple's marriage certificate and a copy of the
veteran's death certificate.
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Question: If the surviving spouse remarries, is the exemption
still valid? |
Answer: No. The Assessor's Office should be contacted
immediately in this circumstance.
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Question: Can I file for both the Homeowner Exemption and
the Disabled Veterans Exemption? |
Answer: No. Only one exemption is allowed.
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Question: I already have the Disabled Veterans Exemption on
my current home but plan to buy a new home. Will I be able to
transfer the exemption to the supplemental assessment of my new
home? |
Answer: Yes, an eligible veteran is entitled to the
full exemption as applied to any supplemental assessment made
against a newly purchased principal residence, even if they have
the exemption on their current residence..
However, where the exemption is applied to a supplemental
assessment, it can only exempt taxes up to, but not exceeding
the amount of supplemental tax owed (i.e., it cannot refund taxes
not owed). For example, presume you are entitled to the $100,000
exemption and buy a new home where you suffer a net supplemental
assessment of $25,500. In this instance the exemption as it applies
to the supplemental will be the full $25,500, but no greater.
If the supplemental assessment were a refund, there would be
no benefit gained from applying the exemption to the supplemental.
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California Department of Veterans Affairs
The Department of Veterans Affairs mission is to confer and administer
the benefits provided by a grateful State of California to its
deserving veterans and their dependents.
Web Address  http://www.cdva.ca.gov/ |
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Department of Veterans Affairs
Our goal is to provide excellence in patient care,
veterans' benefits and customer satisfaction.
We have reformed our department internally and
are striving for high quality, prompt and seamless
service to veterans. Our department's employees
continue to offer their dedication and commitment
to help veterans get the services they have earned.
Our nation's veterans deserve no less.
Web Address http://www.va.gov/
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Claim Forms
Claim forms and instructions related to exemptions for disabled veterans, or for the surviving spouses of disabled veterans, or for the surviving spouses of veterans who died on active duty are available for download HERE or from the Assessor (see Contact Information below).
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