Shasta County 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 Shasta County the Assessor and Recorder are one office: Assessor-Recorder Leslie Morgan, 1450 Court Street, Suite 208-A, Redding 96001-1667, phone 530-225-3600. How to file. The exemptions page links the BOE-261-G claim form and the BOE-261-GNT termination notice on the State forms service. The handout lists the filing requirements: a completed claim form, a VA letter verifying the service-connected disability or death, a copy of the DD-214, and the stated income amount where the increased (low-income) exemption is claimed; a surviving spouse adds the marriage certificate and the veteran's death certificate. In most cases the deadline for the full amount is 5 p.m. on February 15. Where the page is narrower than the law. It says the exemption is for "California veterans who are rated 100% disabled, blind, or a paraplegic due to a service-connected disability (or the unmarried surviving spouse of such a veteran)". Revenue and Taxation Code section 205.5 also qualifies a veteran compensated at the 100% rate for unemployability, and its limb route is the loss of the use of two or more limbs, which is wider than paraplegia. The county's own handout states the statutory test correctly: a veteran "rated by the Veterans Administration as 100% disabled, is compensated as 100% disabled, is blind in both eyes, or has lost the use of two or more limbs". What is out of date. The handout's table of amounts stops at the January 1, 2025 lien date, $175,298 basic and $262,950 under a $78,718 household income; for 2026 the figures are $180,671 and $271,009 under an $81,131 income limit. Neither the page nor the handout mentions 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.