Tulare 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 Tulare County Assessor, 5953 S. Mooney Boulevard, Visalia (559-636-5100), administers it. What the page gets right. It is for veterans rated 100% disabled from a service-connected injury or disease, or compensated at the 100% rate for unemployability, and for an unmarried surviving spouse. It gives the 2026 amounts, $180,671 basic and $271,009 where household income does not exceed $81,131, and advises claiming it in place of the veterans' or homeowners' exemption. What it 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. The page does not 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.