Question: What is the Disabled Veterans Exemption?
Answer: An exemption from property tax may be available on property that constitutes the principal place of residence of a veteran who is 100% disabled or unemployable because of a service-connected disability or disease, that is owned by the veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly. This exemption can be substantial and varies in size based upon the amount of their household income (ref. R&T 205.5, 20504 and 20585).
Question: How does a disabled veteran (or an eligible spouse) apply for this exemption?
Answer: A Disabled Veterans' Exemption claim form must be filed with the Assessor's Office along with a letter from the US Department of Veterans Affairs (USDVA) (or from the military service which discharged the veteran) certifying that the veteran has a service-connected disability rating of 100%, along with proof of honorable discharge. If the required information is not on the above mentioned letter then a DD-214 must be submitted.
Question: What are the filing periods and deadlines for the Disabled Veterans' Exemption?
Answer: To be considered timely, an exemption claim must be filed with the Assessor by the January 1st following the date of the disability rating from the Veteran's Administration, or within 90 days of the receipt of the disability rating from the USDVA, whichever is later. (ref R&T 276.1 and 276.2)
Question: What does the term 'Totally Disabled' mean?
Answer: The Law says that that for property tax purposes, "...being totally disabled means that the US Department of Veterans Affairs or the military service from which the veteran was discharged has rated the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or follow a substantially gainful occupation." Effective January 1, 2001, veterans who are blind in both eyes, or have lost the use of two or more limbs were given the equivalency of totally disabled. (ref R&T 205.5.e)
Question: Must a veteran be 100% disabled to qualify for the Disabled Veterans' Exemption?
Answer: Yes. Veterans are eligible for the Disabled Veterans Exemption if they are either 100% disabled or 100% unemployable as determined by the US Department of Veterans Affairs or by the service from which they were discharged.
Question: Is the Disabled Veterans' Exemption retroactive to the USDVA's effective rating date?
Answer: Yes, a disabled veteran's exemption can be retroactive to the effective date of disability, unemployability or death as determined by the USDVA. All years that are claimed will be eligible for the full exemption if a claim is filed on or before the January 1st following the date of the disability letter or within 90 days of receipt of the disability rating from the USDVA, whichever is later.
If a qualified veteran files before February 15 of the current year, they are entitled to 100% of the exemption for the current year.
If a qualified veteran files after February 15 but before December 10 of the current year, they are entitled to 90% of the exemption for the current year.
Question: Must the veteran have been a California resident at the time of their enlistment?
Answer: No. This exemption is available to any qualified disabled veteran who resides here regardless of where they originally enlisted in the service.
Question: Can the surviving spouse of a disabled veteran benefit from this exemption?
Answer: Yes. An unmarried surviving spouse can qualify if their disabled-veteran spouse was previously eligible, or if they are the widow or widower of a veteran who died while on active duty, or as a result of a service-connected disability or disease. A new claim must be completed and submitted with a copy of the couple's marriage certificate and a copy of the veteran's death certificate.
Question: If the surviving spouse remarries, is the exemption still valid?
Answer: No. The Assessor's Office should be contacted immediately in this circumstance. However, if the spouse is subsequently no longer married they may qualify again.
Question: Can I file for both the Homeowner Exemption and the Disabled Veterans Exemption?
Answer: No. Only one exemption is allowed.
Question: I already have the Disabled Veterans Exemption on my current home but plan to buy a new home. Will I be able to transfer the exemption to the supplemental assessment of my new home?
Answer: Yes, the exemption on the former residence would terminate on the date that it is no longer the principal place of residence and the full amount of the exemption would be available for the new residence on the supplemental bill. If the amount of the exemption is more than the supplemental, the difference may be applied to the regular tax bill. The disabled veterans' exemption may be applied to any tax bill that serves as a lien against the property.
