Humboldt County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the tests, the amounts, the income limit and Senate Bill 296's larger exemption from the January 1, 2027 lien date. The Humboldt County Assessor decides claims on the BOE-261-G form it hosts. What the Assessor says. "The Disabled Veterans' Exemption is available for qualified veterans to reduce their property tax liability. Along with the disability requirements, a qualified veteran is one that has been honorably discharged from one of the military services and served during one of the time periods listed in California Constitution Article XIII, section 3(o)." The property must be "the principal place of residence of the veteran or the unmarried surviving spouse of a qualified disabled veteran", except where the claimant is confined to a hospital or care facility and the home is not rented or leased. "The property may be owned by the veteran, the veteran's spouse, or the veteran and spouse jointly." Homeowners' exemption. "You may only receive either the Homeowners Exemption or Disabled Veterans. However, if two or more qualified veterans own a property in which they reside, each is entitled to the Disabled Veterans' Exemption to the extent of his or her interest." What it leaves out. The FAQ gives no amounts or deadlines: for 2026, $180,671, or $271,009 under an $81,131 household income, with the claim due by February 15 for the full amount. Nor does it mention section 205.5.1, which from the 2027 lien date exempts half of the first $1,000,000 of value, or all of it under the income limit.