Santa Barbara 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 Santa Barbara County Assessor, part of the Clerk, Recorder, Assessor and Elections department, links the State's claim (BOE-261-G), the change of eligibility report (BOE-261-GNT) and the Board of Equalization's information sheet. What the page says. A veteran who, because of injury or disease incurred in service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled, or the unmarried widow of such a veteran, may be eligible for an exemption on an owner-occupied home. It notes that a property cannot have both the homeowners' and a veterans' exemption. Read it with the statute. "Totally disabled" in Revenue and Taxation Code section 205.5 means a 100% rating or compensation at the 100% rate for unemployability. The surviving spouse may be a widower, and also qualifies where the veteran died of a service-connected cause or on active duty. The page gives no amounts: for 2026 the basic exemption is $180,671 and the low-income one $271,009 under an $81,131 household income, the low-income claim being renewed each year. From the 2027 lien date section 205.5.1 exempts half of the first $1,000,000 of value, or all of it under the income limit.