San Francisco Assessor-Recorder: 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. In San Francisco the Assessor-Recorder administers it from City Hall, Room 190 (628-652-8100), Monday to Friday 8 a.m. to 5 p.m. Filing. Claims can be filed through the office's online community portal, or on the paper claim emailed, mailed or brought to City Hall. A veteran whose eligibility changes files the BOE-261-GNT. What the page gets right. It prints the 2026 figures: a $271,009 exemption where household income does not exceed $81,131. It names unemployability ("partially disabled and unemployable") as a route, and the unmarried surviving spouse. Where it falls short of Revenue and Taxation Code section 205.5. The amount. The page says veterans rated 100% or unemployable "are eligible for up to a $271,009 exemption". That is the low-income amount. A veteran over the income limit still gets the basic exemption, $180,671 for 2026, which the page never mentions, so a veteran reading it may think a higher income rules them out. The routes. Blindness in both eyes and the loss of the use of two or more limbs qualify under section 205.5 without a 100% rating; the page lists neither. 2027. The page does not mention section 205.5.1, which from the 2027 lien date exempts half of the first $1,000,000 of the home's value, or all of it under the income limit.