California · Property tax exemptions for veterans · Updated Oct 2026
California property tax exemptions for veterans (2026)
Every statewide property tax break for veterans in California that our guide lists, from disabled-veteran exemptions to breaks for surviving spouses. What each is worth, the VA rating it needs, the deadline and how to apply.
Short answer
The main property tax break for veterans in California is the Disabled Veterans' Exemption. For 2026: $180,671 off the assessed value of your home (basic), or $271,009 if your household income is $81,131 or less (low-income).
Worth
$180,671
VA rating
100% (or individual unemployability)
Income limit
Only for the low-income level: household income of $81,131 or less for 2026.
For 2026: $180,671 off the assessed value of your home (basic), or $271,009 if your household income is $81,131 or less (low-income). For the January 1, 2027 lien date the amounts rise to $185,889 (basic) and $278,836 (low-income), with an income limit of $83,474.
Who qualifies
A veteran who, because of a service-connected injury or disease, is rated 100% disabled by the VA or military branch, or is paid at the 100% rate because of unemployability (also blind in both eyes or lost use of two or more limbs). The home must be your principal place of residence (you may be away in a hospital or care facility if it is not rented). It can be owned by you, your spouse or both.
Income limit
Only for the low-income level: household income of $81,131 or less for 2026 ($83,474 for 2027). No limit for the basic level.
How to apply
File form BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption, with your county assessor. Attach your VA rating letter (a 100% rating letter is enough proof). For the low-income level, include household income information.
Form
BOE-261-G Claim for Disabled Veterans' Property Tax Exemption (from your county assessor)
Deadline
First year: by January 1 after you become eligible, or within 90 days of the eligibility event (such as receiving your rating), whichever is later, for 100%; later filings get 85% for that year. If your VA rating is delayed, file within 90 days of receiving it to get the exemption back to the rating's effective date (up to 8 years of refunds). Low-income renewals: January 1 to February 15 each year (90% if by December 10, 85% after).
Renewal
Basic: one-time. Low-income: file every year by February 15.
Law
Cal. Const. art. XIII, sec. 4(a); Rev. & Tax. Code 205.5, 276.1; BOE Letter to Assessors No. 2025/014; BOE Letter to Assessors No. 2026/019
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.
File form BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption, with your county assessor.
Attach your VA rating letter (a 100% rating letter is enough proof).
For the low-income level, include household income information.
Form: BOE-261-G Claim for Disabled Veterans' Property Tax Exemption (from your county assessor)
Deadline: First year: by January 1 after you become eligible, or within 90 days of the eligibility event (such as receiving your rating), whichever is later, for 100%; later filings get 85% for that year. If your VA rating is delayed, file within 90 days of receiving it to get the exemption back to the rating's effective date (up to 8 years of refunds). Low-income renewals: January 1 to February 15 each year (90% if by December 10, 85% after).
Renewal: Basic: one-time. Low-income: file every year by February 15.
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.
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 veterans: you own and live in the home and are a veteran. Add your VA rating, and change any answer.
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 veterans property tax breaks in California
Who qualifies for property tax breaks for veterans in California?
Disabled Veterans' Exemption: A veteran who, because of a service-connected injury or disease, is rated 100% disabled by the VA or military branch, or is paid at the 100% rate because of unemployability (also blind in both eyes or lost use of two or more limbs). The home must be your principal place of residence (you may be away in a hospital or care facility if it is not rented). 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 veterans' property tax breaks in California?
Disabled Veterans' Exemption: Only for the low-income level: household income of $81,131 or less for 2026 ($83,474 for 2027). No limit for the basic level. 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 veterans to apply in California?
Disabled Veterans' Exemption: First year: by January 1 after you become eligible, or within 90 days of the eligibility event (such as receiving your rating), whichever is later, for 100%; later filings get 85% for that year. If your VA rating is delayed, file within 90 days of receiving it to get the exemption back to the rating's effective date (up to 8 years of refunds). Low-income renewals: January 1 to February 15 each year (90% if by December 10, 85% after). Disabled Veterans' Exemption - Unmarried Surviving Spouse: Same as for veterans (see above); low-income renewals by February 15.
Do veterans have to reapply every year in California?
Disabled Veterans' Exemption: Basic: one-time. Low-income: file every year by February 15. Disabled Veterans' Exemption - Unmarried Surviving Spouse: Basic: one-time (ends if you remarry). Low-income: every year.
Where do veterans 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: File form BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption, with your county assessor.