Imperial County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the amounts and Senate Bill 296's larger exemption from the January 1, 2027 lien date. What Imperial County adds is how its Assessor takes the claim, in its own words. Who. "The California Constitution and Revenue and Taxation Code section 205.5 provide a property tax exemption for the primary residence of a disabled veteran or an unmarried spouse of a deceased disabled veteran," for a veteran who, because of an injury incurred in military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled - rated "at 100% or ... at 100% by reason of being unable to secure or follow a substantially gainful occupation." The amounts on the page are out of date. The Assessor's page says "There is a basic $100,000 exemption or a low-income $150,000 exemption depending on your household income $44,000 (amounts adjusted annually for inflation)." Those are the statute's base figures, not the current ones. For the January 1, 2026 lien date the State Board of Equalization's figures are $180,671 basic and $271,009 low-income, at a household income limit of $81,131, and for 2027 $185,889, $278,836 and $83,474. A veteran whose household income is under the current limit but over $44,000 should still claim the low-income exemption. First filing. A veteran brings proof of 100 percent disability or of compensation at the 100 percent rate for unemployability ("letter from the Department of Veteran Affairs ... needs to indicate the effective date"), a DD-214 or other proof of a discharge under honorable conditions, and form BOE-261-G. A surviving unmarried spouse adds the marriage certificate, the death certificate or casualty report, and proof that the disability or death was service-connected. The page says a claim is timely if filed by the January 1 after the VA rating date or within 90 days of receiving the rating, whichever is later. Every year after. Around January 1 the Assessor mails form BOE-261-GNT to holders of the basic exemption, who return it only if something changed, and form BOE-261-G to holders of the low-income exemption, who must file again with proof of income every year. A low-income claim filed by February 15 gets 100 percent of the amount above the basic exemption, by December 10 90 percent, and after December 10 85 percent. The forms page posts the household income worksheets for 2024 and 2025 only. Other rules on the page. A home can carry the homeowners' exemption or a veteran's exemption, not both. The separate $4,000 veterans' exemption for a veteran with assets of no more than $5,000 (or $10,000 if married or a surviving spouse) "is rarely used." The page sends veterans to the county's veterans office at 217 South 10th Street, El Centro, (442) 265-3200.