San Mateo 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. In San Mateo County the Assessor, part of the Assessor-County Clerk-Recorder and Elections office, administers it. What the page gets right. The 2026 lien date figures: a basic exemption of up to $180,671 for a veteran rated 100% or "partially disabled and unemployable", or an unmarried surviving spouse, and up to $271,009 where household income does not exceed $81,131. The veteran must have been a California resident on January 1 of the year applied for. The forms. The disabled veterans' claim (BOE-261-G) and the change of eligibility report (BOE-261-GNT) are PDFs. The separate $4,000 veterans' exemption claim (BOE-261), for a veteran who owns little property, can also be signed online through DocuSign. What the page leaves out. Revenue and Taxation Code section 205.5 also qualifies a veteran blind in both eyes or who has lost the use of two or more limbs, at any rating, and the unmarried surviving spouse of a veteran who died of a service-connected cause or on active duty. The page names none of those routes, and it 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.