The California Constitution provide an exemption for property which constitutes the home of a veteran, or the home of the unmarried surviving spouse of a veteran, who, because of injury or disease incurred in military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled. This is in addition to meeting the qualifications for a Homeowner's Exemption. There are two levels - a basic exemption and one for low-income household claimants, both of which are adjusted annually for inflation. The exemption does not apply to direct levies or special taxes. Once granted, the Basic Exemption remains in effect without annual filing until terminated. Annual filing is required for any year in which a Low-Income Exemption is claimed.
Totally disabled means that the United States Veterans Administration or the military service from which 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. Fresno County's Veterans Service Office can assist in obtaining information from other agencies.
The Disabled Veterans’ Property Tax Exemption is also available to the unmarried surviving spouse of a veteran who, as a result of service-connected injury or disease:
- Died either while on active duty in the military service or after being honorably discharged.
- Served either in time of war or in time of peace in a campaign or expedition for which a medal has been issued by Congress.
This law provides that the Veterans Administration shall determine whether an injury or disease is service-connected.
This exemption is not automatically transferred between properties. If you move, you must file an application for a new exemption. Contact us if you have questions or believe you may qualify for the Exemption.