A $4,000 exemption for a wartime or campaign veteran, a surviving spouse, or a qualifying parent. The claimant may not own more than $5,000 of property in total, or $10,000 if married, which is why almost nobody can use it.
Also called: property tax, $4,000, BOE-261, section 205, veterans exemption, county assessor.
Revenue and Taxation Code section 205 exempts up to $4,000 of assessed value. The claimant has to have resided in California on the January 1 lien date. The Board of Equalization lists the eligible claimants as an active-duty service member, an honorably discharged veteran, the unmarried surviving spouse of a deceased veteran, and a parent of a deceased veteran who meets the service test.
The service test is discharge under honorable conditions from the Army, Navy, Air Force, Marine Corps, Coast Guard, or Revenue Marine Service during a listed wartime period, during a peacetime campaign for which Congress issued a medal, or while carrying a service-connected disability. The Board's qualifying periods include World War I from 1917 to 1918, World War II from 1941 to 1947, Korea from 1950 to 1955, Vietnam from 1964 to 1975, and named Nicaraguan and Chinese campaigns.
The ownership cap is what makes this exemption nearly dead. The claimant may not own property, real or personal, worth more than $5,000 in aggregate, or more than $10,000 for a married couple. Owning a home in California breaks that cap on its own.
File form BOE-261 with the county assessor. A claim on property owned on the January 1 lien date, filed by February 15, gets the full exemption. The claim is annual.
A property carries only one exemption. The $7,000 homeowners' exemption is larger than this one, and the disabled veterans' exemption under section 205.5 is far larger. A veteran who meets the section 205.5 test should use that instead. This entry exists because the statute is still in force and assessors still accept the form.
Thresholds
Thresholds for California Veterans' Property Tax Exemption
Gate
Rule
Wartime or campaign service, plus a $5,000 or $10,000 property cap
No disability rating is required. The gates are the service period, California residence on the lien date, and an aggregate property cap of $5,000 for a single claimant or $10,000 for a married couple. The rating filter does not test any of those.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.