Sacramento County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the rules and Senate Bill 296's exemption from the 2027 lien date. The Sacramento County Assessor's Exemptions Section administers it (916-875-0720, [email protected]). What the Assessor says. The exemption is for "US military veterans rated 100% disabled or 100% unemployable due to service connected injury or disease", the unmarried surviving spouse of a qualifying veteran or of one whose death was service-connected, and the unmarried surviving spouse of a veteran who died on active duty from a service-connected cause. The basic exemption is filed once; the low-income exemption every year by February 15. Its chart gives the 2027 figures: $185,889 basic and $278,836 low-income, with an $83,474 household income limit. File form BOE-261-G with the rating decision letter showing the effective date and a DD-214 "showing discharged in other than dishonorable conditions"; a surviving spouse may send the DIC letter instead of the rating letter. A claim filed by December 31 of the year of the rating letter is timely for that year, a claim within 30 days of a supplemental assessment notice gets the full exemption on that bill, and later claims get a reduced amount; the Assessor notes retroactive filing can reach back as far as eight years in some cases. What it leaves out. Section 205.5 also qualifies a veteran blind in both eyes or who has lost the use of two or more limbs, whatever the rating; the page does not mention either route. It also does not mention section 205.5.1, under which from the 2027 lien date half of the first $1,000,000 of the home's value is exempt, or all of it under the income limit; half the value beats the $185,889 basic figure for any home worth more than $371,778. Otherwise this is the most accurate of the California assessor pages in this catalog.