Santa Cruz 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 Cruz County Assessor decides claims. Who. "A veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled due to a service-connected injury or illness"; "A veteran who has been rated by the VA as 100% disabled or 100% unemployable due to service-connected condition"; and "The unmarried surviving spouse of a qualified disabled veteran or veteran who died while on active duty." That matches Revenue and Taxation Code section 205.5. The exemption replaces the homeowners' exemption. How much. The Assessor's table: for the 2026 lien date $180,671 basic and $271,009 low-income under an $81,131 income limit (2025: $175,298, $262,950, $78,718); never more than the home's assessed value. The basic exemption is filed once; the low-income one "Requires annual filing each year by February 15th", counting veteran benefits as income. When. "By December 31st for the tax year in which you wish to receive the exemption on the annual bill"; "Within 30 days of receiving a Notice of Supplemental Assessment"; and by February 15 for the low-income level. "Claims received after these dates may still qualify, but at a reduced amount for the initial filing." What to send. The claim form; proof of disability, usually a VA letter; proof the service was "other than dishonorable", such as a DD-214; the low-income worksheet if applying at that level; and for a surviving spouse the marriage and death certificates. The page does not yet mention 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.