San Diego County Assessor: Disabled Veterans' Exemption

The exemption is the State's; the California entry gives the amounts, the income limit and the change Senate Bill 296 makes from the January 1, 2027 lien date. Filing in San Diego County. Send the basic or the low-income application with a copy of the DD-214 showing the character of service and the complete VA rating decision showing 100% service-connected, or compensation at 100% for unemployability, and the effective date. File by email to the Assessor's disabled veterans section, by mail to the Assessor, Disabled Veterans' Exemption Section, 1600 Pacific Highway, Room 103, San Diego 92101, or in person at an Assessor office. The basic exemption is a one-time filing; the low-income exemption must be filed every year by February 15, or the next business day. The exemption shows on the tax bill as a reduction for "Other". Where the page is narrower than the law. It describes eligibility only as a 100% or unemployability rating. Revenue and Taxation Code section 205.5 also covers a veteran blind in both eyes or with the loss of the use of two or more limbs from service, at any rating. It also says a claim filed after the end of the calendar year in which the veteran became eligible gets only 85% of the exemption for that year. Section 276 gives 90% to a late claim filed after February 15 and on or before December 10, and 85% only after that. And section 276.1 lets a veteran who was still waiting for a VA rating file within 90 days of receiving it, or by the next lien date, and have taxes cancelled or refunded back to the effective date of the rating, which the page does not mention.