Are There Any Property Tax Exemptions For Californians Who Are Disabled?

If you or a family member own property in California and are living with disabilities, or if you are the surviving spouse of a qualified veteran, you may be eligible for certain property tax exemptions.

Disabled Veterans’ Exemption
The California Department of Veterans Affairs explains, “The Disabled Veterans’ Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption.” The Veterans Administration must certify the veteran’s disability.

Originally, the Disabled Veterans’ Exemption reduced the assessed value of the principal place of residence by $100,000, but with the annual adjustment for inflation, the exemption for 2024 is now $169,769. Homeowners who qualify for the Disabled Veterans’ Exemption and also qualify as low-income are eligible for an exemption of $237,656. For 2024, the household income limit for the Low-Income Disabled Veterans’ Exemption is $76,235.

One note: Homeowners who qualify for a Veterans’ Exemption may not also claim the Homeowners’ Exemption. Only one exemption may be claimed. However, a proposed Senate Constitutional Amendment backed by the Howard Jarvis Taxpayers Association, SCA 6 by Sen. Bob Archuleta (D-Norwalk), would allow qualified veterans or their surviving family members to claim both.

Disabled Persons Claim for Exclusion of New Construction
Qualifying property owners who perform construction, installation, removal, or modification to an existing property to make it more accessible to a severely and permanently disabled person may be eligible for an exclusion from reassessment. This exclusion does not apply to modifications for accessibility that would be usual or customary in a property not occupied by a disabled person. To be eligible for this exclusion from the assessment of new construction, the Assessor must be notified within 30 days of completion of construction that the owner intends to claim the exclusion, and all required documentation must be filed within six months after the project is completed.

Transfer of Property Tax Base for Severely Disabled Owners
California property owners who are severely disabled may transfer the taxable value of their existing home to a replacement home anywhere in the state, up to three times.

For More Information
Contact the State Board of Equalization’s Property Tax Department at boe.ca.gov/proptaxes/proptax.htm, by phone at 916-274-3350, or by email at
PTWebRequests@boe.ca.gov, or contact your county Assessor’s office.