Riverside County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the amounts, the income limit, the filing deadlines and the larger exemption Senate Bill 296 provides from the January 1, 2027 lien date. The Riverside County Assessor-County Clerk-Recorder administers it in the county and asks for the completed application, a copy of the DD-214, and a VA letter showing the rating and its effective date. Where the county's descriptions are narrower than the law. Permanence. A county news release of March 11, 2026 says that "in most cases" eligibility requires a VA rating of "100 percent Permanent and Total (P&T)". Revenue and Taxation Code section 205.5 asks only that the veteran be "totally disabled", which it defines as rated 100% or compensated at 100% because of being unable to work. A 100% rating VA has not made permanent qualifies. Unemployability. Neither the release nor the exemption page mentions the unemployability route, so a veteran rated, say, 70% and paid at the 100% rate on individual unemployability may not realise the exemption is open to them. It is. Amount and routes. The exemption page still says the exemption is "up to $150,000 off the assessed value", a figure several years out of date; for the 2026 lien date it is $180,671, or $271,009 at the income limit. It also describes the non-rating route as "paraplegic", where the statute says loss of the use of two or more limbs, which is wider. The basic exemption is filed once; the low-income exemption must be confirmed every year. The release correctly notes that the exemption can continue for an eligible surviving spouse.