California Disabled Veterans’ Property Tax Exemption in 2026
California’s Disabled Veterans’ Exemption removes part of the assessed value of a qualifying veteran’s home from property tax. For 2026 the basic exemption is $180,671 of assessed value; a larger low-income exemption of $271,009 is available if your household income is at or below $81,131. It is for veterans rated 100% service-connected disabled (or paid at the 100% rate for unemployability), and for some surviving spouses. You file form BOE-261-G with your county assessor. Reviewed July 2026.
Who can apply
This exemption is for a veteran who meets one of these tests, on a home used as their principal place of residence:
- Rated 100% service-connected disabled by the U.S. Department of Veterans Affairs; or
- Compensated at the 100% rate because a service-connected disability makes the veteran unable to work (individual unemployability, or IU).
An unmarried surviving spouse may also claim it if the veteran qualified during their lifetime, would have qualified as of January 1, 1977, or died from a service-connected injury or disease. The exemption applies only to your principal residence — not a rental or second home — with a narrow exception if you are confined to a care facility and the home is not rented out.
Amounts for 2026
These are the official 2026 figures set by the California State Board of Equalization; the amounts and the income limit are adjusted for inflation every year, so confirm the current number before you file.
- Basic exemption: $180,671 of assessed value — no income limit.
- Low-income exemption: $271,009 of assessed value — available if your annual household income is $81,131 or less for 2026.
This is an exemption, not a credit or a rebate. It lowers the taxable (assessed) value of your home, which lowers the tax you owe — it is not a check or a deduction from your income taxes. A veteran may generally claim this exemption or the ordinary homeowners’ exemption on the same property, not both, so use the one worth more to you.
Documents you need
- Your VA rating letter showing a 100% service-connected rating, or that you are compensated at the 100% rate due to unemployability;
- Proof the home is your principal place of residence;
- For the low-income exemption, proof of household income for the year; and
- For a surviving-spouse claim, the veteran’s records and documentation that the death was service-connected (where that is the basis).
Our Benefit Document Checklist can help you gather these before you file.
How to apply
- Confirm your VA rating. You need a 100% service-connected rating, or the 100% rate for unemployability. If you are not rated yet, get that federal rating first — a County Veterans Service Officer can help for free.
- Get form BOE-261-G, “Claim for Disabled Veterans’ Property Tax Exemption,” from your county assessor.
- Choose basic or low-income. If your household income is at or below the $81,131 limit, claim the larger low-income exemption (the annual low-income filing uses form BOE-261-GNT).
- File with the county assessor — not the state and not the VA. Attach your VA rating letter and, for the low-income exemption, your income documentation.
- Re-file when required. The basic exemption generally carries over once granted; the low-income exemption is claimed each year because it depends on your income.
Processing, waiting & renewal
File as soon as you are eligible: California allows the exemption to begin when eligibility begins, and filing late can limit how much of the exemption you receive for that year, so do not delay. The assessor applies the exemption to your assessment and adjusts your tax bill. Keep your rating current — if your VA status changes, or you move, tell the assessor. Because the amounts and the income limit change every year, check the current figures with your assessor or the Board of Equalization at each filing.
If you are denied — or need help
These are official or statutory offices. VA-accredited help with your claim is free — never pay a company to file your initial VA claim.
Keep going
GlobalBenefits.org is an independent information website. We are not a government agency and are not affiliated with the U.S. Department of Veterans Affairs or any state agency. We link to official government sites so you can apply directly and for free. Rules and amounts change — confirm on the official page before you apply. In crisis? Call the Veterans Crisis Line: dial 988, then press 1.
Official sources: California State Board of Equalization (boe.ca.gov) — the Disabled Veterans’ Exemption program page (eligibility, surviving-spouse rules, principal-residence requirement, and form BOE-261-G/BOE-261-GNT) and Letter to Assessors No. 2025/014 (May 21, 2025), “Disabled Veterans’ Exemption Increases for 2026,” which sets the 2026 basic exemption of $180,671, the low-income exemption of $271,009, and the low-income household income limit of $81,131; Revenue & Taxation Code section 205.5; the U.S. Department of Veterans Affairs for the accredited-representative finder. Reviewed July 2026. These amounts are inflation-indexed every year — confirm the current figures with your county assessor before you file.