California · Property tax exemptions for surviving spouses · Updated Oct 2026

California property tax exemptions for surviving spouses (2026)

Every statewide property tax break in California that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in California is the Disabled Veterans' Exemption - Unmarried Surviving Spouse. Same amounts as the veteran: for 2026, $180,671 (basic) or $271,009 (low-income) off assessed value; for 2027, $185,889 or $278,836.

Worth: $180,671
Income limit: Low-income level only: household income of $81,131 or less for 2026.
Deadline: February 15

Property tax breaks for surviving spouses in California

Surviving spouses

Disabled Veterans' Exemption - Unmarried Surviving Spouse

Same amounts as the veteran: for 2026, $180,671 (basic) or $271,009 (low-income) off assessed value; for 2027, $185,889 or $278,836.

Who qualifies: The unmarried surviving spouse of a veteran who qualified for the exemption during their lifetime, or who died from a service-connected injury or disease (even if the veteran never had the exemption). The home must be your principal place of residence.
Income limit: Low-income level only: household income of $81,131 or less for 2026 ($83,474 for 2027).
How to apply: File BOE-261-G with your county assessor, with the veteran's VA rating letter or VA documentation that the death was service-connected, and the death certificate.
Form: BOE-261-G Claim for Disabled Veterans' Property Tax Exemption (from your county assessor)
Deadline: Same as for veterans (see above); low-income renewals by February 15.
Renewal: Basic: one-time (ends if you remarry). Low-income: every year.
Law: Rev. & Tax. Code 205.5

Source: official page

How to apply, step by step

Disabled Veterans' Exemption - Unmarried Surviving Spouse

File BOE-261-G with your county assessor, with the veteran's VA rating letter or VA documentation that the death was service-connected, and the death certificate.

Form: BOE-261-G Claim for Disabled Veterans' Property Tax Exemption (from your county assessor)

Deadline: Same as for veterans (see above); low-income renewals by February 15.

Renewal: Basic: one-time (ends if you remarry). Low-income: every year.

Savings estimate for California

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Exemption

Value taken off ($)

Filled in when the exemption is a fixed dollar amount. You can change it.

Tax rate (%)

California median effective rate: 0.70% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for California

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for California

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Questions about surviving spouses property tax breaks in California

Who qualifies for property tax breaks for surviving spouses in California?

Disabled Veterans' Exemption - Unmarried Surviving Spouse: The unmarried surviving spouse of a veteran who qualified for the exemption during their lifetime, or who died from a service-connected injury or disease (even if the veteran never had the exemption). The home must be your principal place of residence.

Is there an income limit for surviving spouses' property tax breaks in California?

Disabled Veterans' Exemption - Unmarried Surviving Spouse: Low-income level only: household income of $81,131 or less for 2026 ($83,474 for 2027).

When is the deadline for surviving spouses to apply in California?

Disabled Veterans' Exemption - Unmarried Surviving Spouse: Same as for veterans (see above); low-income renewals by February 15.

Do surviving spouses have to reapply every year in California?

Disabled Veterans' Exemption - Unmarried Surviving Spouse: Basic: one-time (ends if you remarry). Low-income: every year.

Where do surviving spouses apply for property tax breaks in California?

Your county assessor grants homeowners' and disabled veterans' exemptions and handles Proposition 19 base-year transfers; the State Board of Equalization (BOE) writes the rules and forms. The Property Tax Postponement program is run by the State Controller's Office. For the Disabled Veterans' Exemption - Unmarried Surviving Spouse: File BOE-261-G with your county assessor, with the veteran's VA rating letter or VA documentation that the death was service-connected, and the death certificate.

More for California homeowners

Surviving spouses in nearby states

Sources

Last checked: Oct 2026.