California disabled veteran property tax exemption
Here's exactly how to claim it — step by step, county by county — for San Diego, Orange, Riverside, San Bernardino and Los Angeles.
2026 amounts per the CA State Board of Equalization. For the January 1, 2027 lien date the BOE has announced $185,889 (basic) and $278,836 (low-income, household income under $83,474). Savings assume a ~1.1% effective tax rate.
What is the exemption?
California reduces the assessed value of your primary residence if you're a 100% service-connected disabled veteran (or paid at 100% through TDIU). That lowers your property tax bill every year — no refinance, no sale, nothing else to do once it's on file.
Basic exemption
$180,671 off assessed value (2026). Any qualifying veteran, regardless of income. File once — it renews automatically as long as you and the home still qualify.
Low-income exemption
$271,009 off assessed value (2026) when household income is under $81,131. Household income includes VA disability pay, Social Security and a spouse's wages. Must be filed every year.
Who qualifies?
- 100% service-connected disability rating from the VA
- TDIU — rated at 100% because you're unable to work due to service-connected disability
- Blind in both eyes, or lost the use of two or more limbs, due to service
- Unmarried surviving spouse of a qualifying veteran
- The home is your primary residence in California
- Doesn't apply to rentals or second homes
- Reduces your assessed value — it doesn't erase the whole tax bill
Documents you'll need
- Form BOE-261-G — the claim form, free from your county assessor
- DD-214 — your discharge paperwork
- VA rating decision letter — showing 100% (or TDIU) and the effective date
- Surviving spouses: marriage certificate and death certificate
- Low-income claims: household income documentation
How to file
- Gather your documents. DD-214, VA rating letter and anything else above. Send copies — keep your originals.
- Get Form BOE-261-G: download it for your county here, or get it from your county assessor (links below). See our page-by-page walkthrough of the form →
- Fill it out. Property address, parcel number (on your tax bill), rating and effective date. Sign it.
- Submit it to your county assessor — by email, mail or in person, depending on the county.
- Watch for approval. The exemption shows up on your property tax bill under "Exemptions."
- Check your bill. Don't see it? Call your assessor's exemption line (below).
Filing deadlines
First-time claim
| Within 90 days of qualifying, or by the Jan 1 after — whichever is later | 100% |
| After that window (first qualifying year) | 85% |
Low-income, every year
| Jan 1 – Feb 15 | 100% |
| Feb 16 – Dec 10 | 90% |
| After Dec 10 | 85% |
Where to file in your county
Tap your county. Mailing addresses and procedures change — confirm on the assessor's site before you send originals.
San Diego County
Dedicated veterans line
San Diego County
Dedicated veterans lineHow to file
By email, mail, or in person (no online portal)
1600 Pacific Highway, Room 103
San Diego, CA 92101
sdarcc.gov/dvets →
Orange County
Veterans' exemptions line
Orange County
Veterans' exemptions lineHow to file
Form BOE-261-G from the OC Assessor
ocassessor.gov →
Riverside County
Ask for the exemptions department
Riverside County
Ask for the exemptions departmentHow to file
Form BOE-261-G from the assessor's website
rivcoacr.org →
San Bernardino County
Exemptions section
San Bernardino County
Exemptions sectionHow to file
Form BOE-261-G from the assessor's website
arc.sbcounty.gov →
Los Angeles County
Longest processing times — file early
Los Angeles County
Longest processing times — file earlyHow to file
Search "Disabled Veterans' Exemption" on the assessor's site for the current form and filing options
assessor.lacounty.gov →
You may be owed a refund
Ask about prior years
If you've owned your home while qualifying and never filed, you may be able to recover some of the taxes you've already paid. When a VA rating is granted retroactively, the exemption can apply back to the rating's effective date, with refunds available for up to eight years. How far back you can go — and at what percentage — depends on your situation, so ask your assessor.
Call your county assessor, ask about prior-year disabled veterans' exemption claims, and have your rating letter (with its effective date) ready.
Questions veterans ask us
Does this eliminate my property taxes?
No. California reduces your assessed value — it doesn't erase the whole bill. At about a 1.1% effective rate, the basic exemption saves roughly $1,987 a year. (Some states, like Texas and Florida, offer full exemptions for 100% disabled veterans; California does not.)
What if I'm rated 70% or 90%?
You need a 100% rating or TDIU for this exemption. If your rating changes to 100%, file right away — the exemption follows your rating's effective date.
Does it transfer if I move?
No. You'll file a new claim for your new home.
Can my spouse keep it if I pass away?
An unmarried surviving spouse of a qualifying veteran can claim the exemption on their primary residence.
Do I need to refile every year?
Basic: no — file once. Low-income: yes, every year by February 15 for the full amount.
— Joey Kubes, Retired USMC · Veteran Mortgage Guys
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