The Disabled Veterans Property Tax Exemption is for certain military veterans, or their unmarried surviving spouses.
- Who is eligible for the tax exemption?
- Basic vs. Low-Income Exemption – what are the income limits?
- When do I file for the exemption?
- If I miss the deadline, can I still file late?
- How do I file?
Who is Eligible?
This exemption is for veterans who, because of injury or disease from military service, are:
- blind in both eyes, OR
- have lost the use of two or more limbs, OR
- are totally disabled.
Totally disabled means that the United States Veterans Administration or military service has rated the disability at 100%.
In addition, this exemption is available to any unmarried surviving spouse of a person who, as a result of service-connected injury or disease, died while on active duty, or after being honorably discharged.
Most importantly, the exemption is for the applicant’s principal residence only.
Basic vs. Low-Income Exemption
There are two levels for the Disabled Veterans Property Tax Exemption: Basic and Low-Income. In San Diego County, for example, the Basic Exemption for 2024 is $169,769, and the Low-Income Exemption is $254,656. To qualify for the Low-Income Exemption, the Household Income Limit for 2024 is $76,235.
When Do I File for the Veterans Property Tax Exemption?
You only need to file for the Basic Exemption once, when you first move in. On the other hand, you need to file for the Low-Income Exemption before February 15 of each year. If you miss that deadline, file before 5 pm on December 10 of that year, for 90% of that exemption.
Can I File Late?
You can file retroactively and get a refund for previous years. Also, this can go back as far as eight years. Late filings will grant you 85% of the exemption. For example, if you were eligible for a $100,000 exemption in 2010, you can receive a refund based on an $85,000 exemption.
How Do I File for the Exemption?
Here are links to more information and the claim form. You can also call the San Diego County Assessor’s Office at (619) 531-5773.
- Disabled Veterans’ Property Tax Exemption – California State Board of Equalization
- Disabled Veterans’ Property Tax Exemption – San Diego County
- Claim Form – San Diego County
- Claim Form – Riverside County
Finally, read my Property Tax Calculation article to learn about how property taxes are billed.
Property Tax Postponement
Are you interested in California’s Property Tax Postponement program? If so, read about Property Tax Postponement to check your eligibility.
As always, contact me with any questions. You can also read about VA Loan Programs. I feel honored to help our San Diego area active duty military and veterans.
