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The Veteran’s Exemption is outlined in
Section 205.5 of the California Revenue & Taxation Code. For
qualifying veterans it exempts a portion of the assessed value
of their personal residence from property tax.
Q: How Much Does It Exempt?
A: An exemption of up to $100,000 is
available to totally disabled (as rated by the Veteran’s
Administration) veterans. This rises to $150,000 if household
income does not exceed $24,000. The exemption is available on
both regular assessments and supplemental assessments.
Q: Who Qualifies for This Exemption?
A: Both veterans and spouses of veterans
may qualify. Veteran as defined in Section 3 of Article XIII of
the Constitution is quite broad. It includes all of the Services
and there are even some peacetime veterans that would be
included. The applicant qualifies if he/she:
- is blind in both eyes, has lost the
use of two or more limbs, or is totally disabled as a result
of injury or disease incurred in military service
- has been rated as 100% disabled by the
VA or disability compensation is at 100% by reason of being
unable to secure or follow a substantially gainful
occupation
- the unmarried surviving spouse of a
veteran; provided, that the deceased veteran during his or
her lifetime qualified in all respects for the exemption or
would have qualified for the exemption under the laws
effective on January 1, 1977
- is the unmarried surviving spouse of a
veteran killed or missing in action
Q: What Kinds of Property are Subject
to the Exemption?
A: The property must be a principal place
of residence. The eligible owner must occupy the dwelling as of
January 1 each year for which the exemption is granted.
Q: What About My Homeowner’s
Exemption; Is That Still Applicable if I Qualify for the
Disabled Veteran’s Exemption?
A: No, this exemption is granted in lieu of
any other real property exemption. In addition: “No other real
property tax exemption may be granted to any other person with
respect to the same residence for which an exemption has been
granted under the provisions of this section...”
Q: What Kind of Documentation Do I
Need When I Apply for This Exemption?
A: You will need your discharge documents.
In the case of a spouse applying for the exemption, the
Veteran’s Administration must first determine whether an injury
or disease is service-connected. Also a death certificate (or
facsimile is required). If you are claiming low income status
you should carefully read the Statements attached to the
General Information sheet, which is provided by the County
Assessor.
Q: Where Can I Get a Claim Form?
A: Claim forms are available at your local
County Assessor’s office.
Q: When Should I File?
A: In order to receive the full exemption
you must file by 5 p.m. on February 15. If you file between
February 16 and December 10 you will receive 80% of the
exemption. The full exemption (up to the amount of the
supplemental assessment) is available if the filing is made by
5 p.m. on the 30th day following the Notice of Supplemental
Assessment issued as a result of a change in ownership or
completed new construction.
Q: Must I File Every Year?
A: Once you qualify for the $100,000
exemption it remains in effect until terminated. You will be
sent a notice on or after March 1 to ascertain whether or not
you have retained your eligibility. An annual filing is required
where the $150,000 exemption is claimed. Once terminated, a new
claim form must be obtained from and filed with the Assessor to
regain eligibility.
Contact your Local County Tax Assessor for
more information.
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