The Disabled Veterans' Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption.
There are two levels of the Disabled Veterans' Exemption:
Basic—The basic exemption, also known as the $100,000 exemption, is available to all qualifying claimants. It is compounded annually by an inflation factor. For example, in 2024, the basic exemption amount is $169,769.
Low-income—The low-income exemption, also known as the $150,000 exemption, is available to qualifying claimants whose annual household income does not exceed a specified income limit. The amounts for both the low-income exemption and the annual income limit are compounded annually by an inflation factor. For example, in 2024, the low-income exemption amount is $254,656, and the annual household income limit is $76,235.
This Disabled Veterans' Exemption is a more advantageous exemption than both the Veterans' Exemption and the Homeowners' Exemption. Thus, if a claimant qualifies, the Disabled Veterans' Exemption should be claimed on the property instead of either of those two exemptions.
Qualifying veterans must have been disabled due to a service-related injury or disease while in the armed forces and must be a resident of California as of January 1 of the year in which they are applying for an exemption.
