San Luis Obispo County Assessor: 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. The San Luis Obispo County Assessor takes claims at 1055 Monterey Street, Suite D360, San Luis Obispo (805-781-5643), and 6565 Capistrano Avenue, Atascadero. What the page gets right. The routes: a veteran rated 100%, compensated at the 100% rate, blind in both eyes, or who has lost the use of two or more limbs from a service-connected condition. The surviving spouse's routes: unmarried, married to the veteran at death, and the veteran either died of a service-connected condition or on active duty, or was eligible in life. The basic claim is filed once; the low-income claim each year with the county's household income worksheet. Where it is narrower. It says the veteran must be on title to the home. Revenue and Taxation Code section 205.5 also counts a home owned by the veteran's spouse, or by the veteran and spouse together, so a veteran whose spouse alone holds title still qualifies. What it leaves out. No amounts: for 2026 the basic exemption is $180,671 and the low-income one $271,009 under an $81,131 household income. Nothing on section 205.5.1, which from the 2027 lien date exempts half of the first $1,000,000 of value, or all of it under the income limit.