Veteran-built.
Veterans
Disabled veterans property tax exemption
California veterans rated 100% disabled, or paid at the 100% rate for individual unemployability, can take up to $271,009 off their home's assessed value in 2026. (2026 amounts per the California State Board of Equalization, Letter To Assessors 2026/019; see also the BOE disabled veterans' exemption page.)
2026 amounts
How much it saves
Basic exemption
- $180,671 off assessed value
- No income limit
- File once; it renews automatically
Low-income exemption
- $271,009 off assessed value
- Household income at or under $81,131
- Claim again every year by February 15
Example
- $700,000 assessed value
- Basic: about $2,000 a year saved at 1.1%
- Low-income: about $3,000 a year saved
Surviving spouses
- Unmarried surviving spouses may qualify if the veteran died of a service-connected cause, or was rated 100% at death
Eligibility
Who qualifies
- Rated 100% disabled by the VA, or paid at 100% for individual unemployability, or blind in both eyes, or lost use of two or more limbs, from a service-connected injury or disease.
- Served in the U.S. military and discharged under conditions other than dishonorable.
- The home is your principal residence on January 1 (or you qualify during the year; it can be prorated).
- You did not already take the regular homeowners' exemption on the same home (the veterans exemption replaces it).
Step by step
How to apply
- Download your VA rating letter showing 100% or individual unemployability, and your DD-214.
- Fill in claim form BOE-261-G. For the low-income version, also complete the household income worksheet.
- Email the forms and documents to ARCCDVETS@sdcounty.ca.gov, or mail them to the Assessor. Questions: 619-531-5772.
- File by December 31 for the full exemption (late filing within the year gets 85%). File by February 15 to get it on the next bill.
- If you were eligible in past years and never filed, you can claim retroactive refunds for up to 8 years.
- Low-income: re-file the income claim every year by February 15.
Free help
We will help you file
We help San Diego veterans file this exemption at no charge. Send a note and we will walk you through it.
Not legal or tax advice. This page is general information about California and San Diego County rules as of 2026. Laws, amounts and deadlines change. Confirm with the agency and talk to a licensed attorney or CPA before acting.