Yolo 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 Yolo County the Assessor, 625 Court Street, Room 104, Woodland (530-666-8135; 916-375-6496 from West Sacramento), decides claims. What the Assessor says. "If you are a veteran who is rated 100% disabled, blind, or a paraplegic due to a service-connected disability while in the armed forces (or if you are the unmarried widow of such a veteran), you may be eligible for a significant exemption off the assessed value of your owner-occupied home." There are two levels: the basic exemption "regardless of income", filed once and then applied every year, and the low-income exemption: "Applicants for the low-income exemption require an annual filing. The annual filing deadline is February 15." What to send. The Disabled Veterans' Exemption Claim Check List asks for the claim form, the Household Income Worksheet (offered "to see if you qualify for the low-income exemption benefit"), VA's rating decision, entitlement and payment award, and summary letters, the DD-214, a DIC award letter for a surviving spouse, and marriage, death or divorce records. Where the page is narrower than the law, or different. Revenue and Taxation Code section 205.5 also qualifies a veteran compensated at the 100% rate for unemployability and one who has lost the use of two or more limbs. The page says a new owner must file "by the end of the calendar year" and that later claims get 85% of the exemption; under the statute a claim filed by February 15 gets the full exemption, and later claims get 90% or 85% depending on the date, so file by February 15. The Assessor's important dates list February 15 as the "Final deadline for filing timely claims for Homeowner's, Veterans' and Blind or Disabled Veteran's exemptions". Neither page 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.