Housing & property tax · California
California Disabled Veterans' property tax exemption
By the VetUnlocked editorial team · Updated Oct 22, 2026
California reduces the assessed value of a qualifying disabled veteran's principal residence by $180,671 for 2026, or by $271,009 if household income is $81,131 or less.
The Disabled Veterans' Exemption reduces the property tax liability on the principal place of residence of qualified veterans
What it is worth
The exemption comes off your home's assessed value. The amounts rise with inflation each year. For the January 1, 2026 lien date, the Board of Equalization set them at (BOE letter 2025/014):
| Exemption | 2026 amount | Household income limit |
|---|---|---|
| Basic | $180,671 | None |
| Low-income | $271,009 | $81,131 |
Who qualifies
The Board of Equalization lists these veterans (BOE):
- Rated 100% disabled by VA, or compensated at the 100% rate because of individual unemployability.
- Blind in both eyes (visual acuity of 5/200 or less, or a visual field of 5 degrees or less).
- Lost the use of two or more limbs through amputation, ankylosis, progressive muscular dystrophy or paralysis.
The home must be your principal place of residence.
Surviving spouses
An unmarried surviving spouse can qualify if the veteran qualified during their lifetime, would have qualified by January 1, 1977, or died from a service-connected injury or disease (BOE).
How to apply
- Get Form BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption, from your county assessor's office.
- Attach proof of your disability (usually a VA letter) and proof of the character of your discharge, such as a DD-214.
- File the claim with your county assessor.
Deadlines and timing
- First claim: within 90 days of the qualifying event, or by the January 1 after it, whichever is later, to get the full exemption.
- Basic exemption: no yearly filing after the first claim.
- Low-income exemption: file every year between January 1 and February 15 for the full amount. Claims from February 16 through December 10 get 90%, and claims after December 10 get 85% (BOE).
Common mistakes
- Forgetting the yearly low-income claim. Only the basic exemption carries over without refiling.
- Filing the first claim late and losing part of the first year.
- Assuming a rating below 100% qualifies. It only does if VA pays you at the 100% rate for unemployability, or you meet the blindness or limb rules.
- Claiming a rental or second home. The exemption is for your principal residence.
FAQ
How much is California's disabled veterans exemption in 2026?
The basic exemption is $180,671 off assessed value. The low-income exemption is $271,009 for households with income of $81,131 or less.
Does individual unemployability count?
Yes. The BOE includes veterans compensated at the 100% rate because of individual unemployability.
Do I have to file every year?
Not for the basic exemption. The low-income exemption needs a claim every year, by February 15 for the full amount.
Where do I file?
With your county assessor, on Form BOE-261-G.
Sources
- California State Board of Equalization, Disabled Veterans' Exemption, https://www.boe.ca.gov/proptaxes/dv_exemption.htm (fetched Oct 22, 2026)
- California State Board of Equalization, Letter to Assessors No. 2025/014, Disabled Veterans' Exemption Increases for 2026 (May 21, 2025), https://www.boe.ca.gov/proptaxes/pdf/lta25014.pdf (fetched Oct 22, 2026)
Eligibility rules and amounts come from the official source and can change. Always confirm there before you apply.