The Veterans' Exemption provides an exemption of property not to exceed $4,000 for qualified veterans who own limited property (Revenue and Taxation Code section 205). The exemption may be claimed by a person currently serving in the military service or one who has been honorably discharged, the unmarried surviving spouse or either parent of a deceased veteran meeting the service requirements.
To qualify for this exemption, the claimant may not own real or personal property worth more in aggregate than $5,000 if the claimant is single. A couple may not own property worth more than $10,000 if married. In addition, the claimant must have lived in California on the lien date, January 1.
To apply for the Veterans' Exemption, a claim must be filed each year with the assessor of the county where the property is located. The claim form, BOE-261, Claim for Veterans' Exemption, is available from the county assessor. To receive the full exemption for property owned on the January 1 lien date, the claim must be filed by February 15.
Download the form linked below to file a claim for the Veterans' Exemption in Tulare County.
