Nevada 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 Nevada County Assessor decides claims (530-265-1232, [email protected]). What the Assessor says. Under Revenue and Taxation Code 205.5 the home of "a disabled veteran, who has received a 100% service-connected disability rating or who has less than 100% but is compensated at 100% due to unemployability" qualifies, as does one blind in both eyes or without the use of two or more limbs, and an unmarried surviving spouse of a veteran who qualified, died of a service-connected cause, or would have qualified. The veteran must not have been discharged dishonourably and must own and occupy the home on January 1; a stay in a hospital or care facility does not end it if the home is not rented. How. The basic exemption is a one-time filing with no income test: the BOE-261-G claim, the full VA rating decision letter showing the effective date of the 100% rating or unemployability, the DD-214, and a marriage certificate if married; the low-income level is refiled each year with the household income worksheet. "Claim forms submitted must have a wet signature only/ No Electronic Signatures are accepted at this time in Nevada County." An eligibility form comes each year; return it only if something changed. From 2027. The Assessor's notice: Senate Bill 296 "creates a new property tax exemption for qualifying disabled veterans and certain unmarried surviving spouses, beginning with the January 1, 2027 lien date", which "may provide a 50% or 100% exemption on the first $1 million of a qualifying property's assessed value", while some owners may stay on the existing exemption. "No action is needed at this time"; current recipients will be mailed instructions at the end of December.