Madera County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the amounts (for the January 1, 2026 lien date $180,671, or $271,009 where household income is $81,131 or less) and Senate Bill 296's larger exemption from the January 1, 2027 lien date. The Madera County Assessor states the test in its own Exemptions page: the benefit reaches "a veteran who is fully disabled because of your service (100%), blind in both eyes, or have lost the use of more than one limb due to an injury or illness from your military service," and "is also available to the unmarried surviving spouse of a qualifying veteran." The county's FAQ, read 2026-10-21, on its own words. What: "a property tax exemption for a veteran's main home if the veteran is 100% disabled or unemployable due to a service-related condition. The home must be owned by the veteran, their spouse, or both. The amount of the exemption depends on household income" (the FAQ's own references: sections 205.5, 20504 and 20585). How: "File a claim with the Assessor's Office. You need: A letter from the VA showing 100% disability" and "Proof of honorable discharge (DD-214 must be submitted)." When: "File by January 1 after the VA disability date, or within 90 days after getting the VA letter (whichever is later)" (the FAQ's references: sections 276.1 and 276.2). Late claims: the FAQ's retroactivity answer prices them - "File by Feb 15, 100% for the year; File after Feb 15 to Dec 10, 90% for the year" - matching section 276. Totals: "It means the VA or military says the veteran is 100% disabled or cannot work. It also includes veterans who are blind in both eyes or have lost use of two or more limbs." California residence at entry is not required, "You just need to live in California now." Surviving spouses: eligible "if they are not remarried and" the veteran "already qualified," or "died on active duty or from a service injury," on a new claim with marriage and death certificates; remarriage stops the exemption, and a later single status "may qualify again." One exemption only: the county's FAQ answers filing the homeowners' exemption together with the veterans' with "No. Only one exemption is allowed." Moving: "The exemption stops on the old home and moves to the new home. It applies to the new tax bill. If the exemption is more than the tax bill, the extra may go to other taxes on the property." What the county pages leave out. No amounts, no income limit, no annual-refiling rule for the low-income level and nothing about section 205.5.1's 2027 change; the State entries stand behind those. The claim: the county's e-Forms portal (the Assessor's forms page frames capropeforms.org/counties/madera) carries BOE-261-G for 2026; the Assessor's Exemptions page names its "Disabled Veterans' Exemption Claim Form" beside the FAQ. The Assessor is at 200 West Fourth Street, Madera, the county's main line 559-675-7703.