San Bernardino County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the amounts, the income limit, the filing rules and Senate Bill 296's larger exemption from the 2027 lien date. The San Bernardino County Assessor-Recorder-County Clerk administers it (909-387-8307 or 877-885-7654). File form BOE-261-G with the DD-214 and the rating decision letter; the Assessor's information sheet AOS-069 covers spouses. Where the Assessor's page is narrower than the law. Who qualifies. The page describes a veteran "rated 100% disabled" and answers "If I'm not a 100% disabled veteran, do I still qualify?" with "Unfortunately no, the Disabled Veterans' Exemption requires a 100% disability rating." Section 205.5 also counts as totally disabled a veteran VA compensates at 100% because of being unable to work, and separately covers a veteran blind in both eyes or who has lost the use of two or more limbs, whatever the rating. Any of those veterans should file. The amount. The page says "up to $150,000 of the assessed value". For the 2026 lien date the Board of Equalization puts the exemptions at $180,671 and $271,009 (household income $81,131 or less), and from the 2027 lien date section 205.5.1 exempts half of the first $1,000,000 of the home's value, or all of it under the income limit. The page's tables of "exemption amounts" end in 2024. The page is right that the basic exemption is filed once and the low-income exemption every year, and that the exemption does not move automatically to a new home.