Disabled veterans property tax exemption in California
Disabled veterans' exemption amounts and deadlines
- A qualifying veteran saves about $2,109 a year with the basic exemption, or $3,163 with the low-income one, at the County's 2025-26 average rate (2026).
- The State Board of Equalization set the 2026 exemption at $180,671 of assessed value, or $271,009 for a household with income of $81,131 or less.
- A veteran files once for the basic exemption and again by February 15 each year for the low-income exemption.
A retired Marine in Oceanside with a 100 percent rating can claim the disabled veterans property tax exemption on the home he lives in. An unmarried Chula Vista widow whose husband died of a service-connected injury can claim it too.
Who qualifies for the veterans' exemption in San Diego County
- A veteran qualifies when the VA rates the service-connected disability at 100 percent, or pays at the 100 percent rate for unemployability.
- The Board of Equalization adds veterans blind in both eyes or who have lost the use of two or more limbs.
- The military must have discharged the veteran under conditions other than dishonorable.
- An unmarried surviving spouse qualifies when the veteran was eligible in life, died of a service-connected cause or died on active duty, and loses the exemption on remarriage.
- The Assessor applies the exemption to a principal residence owned by the veteran, the veteran's spouse or both.
- Two qualified co-owners who both live in the home each receive it to the extent of their interest.
Disabled veterans property tax exemption in California: 2026 and 2027 amounts
| Exemption | 2026 amount | 2027 amount | Who qualifies |
|---|---|---|---|
| Basic | $180,671 | $185,889 | 100 percent rating, no income test |
| Low income | $271,009 | $278,836 | Household income of $81,131 or less for 2026, or $83,474 or less for 2027 |
- The State Board of Equalization raises the amounts each January 1 by the California Consumer Price Index: 3.065 percent for 2026 and 2.888 percent for 2027.
- The Assessor counts VA and Social Security benefits toward household income for the low-income exemption.
Disabled veterans' exemption savings for an Oceanside home
A veteran who owns an Oceanside home alone, assessed at $700,000, claims the basic exemption for 2026:
- Taxable value: $700,000 − $180,671 = $519,329
- Tax saved at the County's 2025-26 average rate: $180,671 × 1.16729 percent = $2,108.95
- With the low-income exemption: $271,009 × 1.16729 percent = $3,163.46 saved
How to file for the San Diego property tax exemption for veterans
- Complete Form BOE-261-G, the basic or the low-income claim.
- Attach the DD-214 and the full VA rating decision letter; a surviving spouse adds the marriage and death certificates.
- Email the claim to ARCCDVETS@sdcounty.
ca. gov, or mail it to the Disabled Veterans' Exemption Section, 1600 Pacific Highway, Room 103, San Diego, CA 92101.
- The Assessor grants the full exemption on a claim filed by December 31 of the tax year.
- On a later claim, the Assessor grants 85 percent for that first year and 100 percent after.
- The Assessor applies the exemption up to eight years back.
- A low-income claimant files again each year by February 15; the Assessor grants 90 percent on a claim filed through December 10 and 85 percent after that.
- A surviving spouse whose veteran did not qualify in life adds proof that the death was service-connected and the dates of service.
California homeowners exemption
- The Assessor takes $7,000 off the assessed value of an owner's principal residence, about $70 of tax a year, after one homeowners' exemption filing.
- The Assessor grants the full exemption on a claim filed by February 15, and 80 percent for that year on a claim filed by December 10.
- The Assessor grants no homeowners' exemption for prior years.
- A qualifying veteran claims the disabled veterans' exemption in place of this one, as the Board of Equalization advises.
When to hire a CPA for a veteran's property tax
Bring in a CPA before filing when a veteran shares title with someone other than a spouse or holds the home through a trust. Pick a firm with how to choose a CPA.