Merced County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the amounts, the income limit and Senate Bill 296's larger exemption from the January 1, 2027 lien date. The Merced County Assessor (209-385-7631) decides claims. What the Assessor says. "The Disabled Veterans' Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption." Revenue and Taxation Code section 205.5 also covers blindness in both eyes and the loss of the use of two or more limbs. When. "Exemption claims should be filed with the Assessor by February 15 of each year." On late claims the filing page says: "Homeowners and veterans who might miss the February 15 filing deadline have until December 10 each year to file for an 80% exemption." Under section 276 a late disabled veterans' claim filed by December 10 receives 90% of the exemption, and 85% after; the 80% figure is the homeowners' exemption's. File by February 15 where possible. What it leaves out. No amounts (for 2026, $180,671, or $271,009 under an $81,131 household income) and no mention of 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.