California Disabled Veteran Property Tax Exemption Calculator (2027, SB 296)
Starting with the January 1, 2027 lien date, California's property tax exemption for 100% disabled veterans changes from a flat dollar amount to a share of your home's value: 50% of the first $1,000,000, or 100% of the first $1,000,000 if your household income is $83,474 or less (SB 296). Enter your numbers to compare your 2026 exemption with 2027. Everything runs in your browser and nothing is saved.
How we calculate
- 2026 (current law, R&T Code 205.5): exempt value = the smaller of your value and $180,671, or $271,009 if household income is $81,131 or less (BOE).
- 2027 (SB 296): if household income is $83,474 or less, exempt value = 100% of your value up to $1,000,000. Otherwise exempt value = 50% of your value up to $1,000,000, except that homes worth $371,778 or less keep the existing exemption ($185,889 for 2027, BOE).
- Tax saved = exempt value × your total tax rate.
The law adjusts the $1,000,000, $83,474 and $371,778 figures for inflation in later years; we use the amounts written in SB 296 for 2027. "Full value" is the assessed value on your bill. Your county assessor decides eligibility and the amount.
Who qualifies
- A veteran rated 100% disabled by the VA or their branch of service (or paid at the 100% rate because they can't work), or who is blind in both eyes or has lost the use of two or more limbs, from a service-connected injury or disease.
- The home must be the veteran's principal place of residence (owned by the veteran, the spouse or both). A veteran living in a hospital or care facility still qualifies if the home isn't rented out.
- Unmarried surviving spouses qualify for the same amount if the veteran qualified, or died from a service-connected injury or disease, and was a California resident on January 1 of the year they died.
How to get it
- Already have the disabled veterans' exemption? Watch for a letter from your county assessor. The Nevada County Assessor says no action is needed yet and it will mail current recipients information at the end of December (Nevada County ↗).
- New to it? File the disabled veterans' exemption claim (BOE-261-G) with your county assessor, with a VA or service letter showing your disability rating. The low-income version needs proof of household income each year.
- Filing is free. Ignore mailers that charge a fee to file for you.
Largest California counties: Los Angeles · San Diego · Orange · Riverside · San Bernardino · all California relief · veteran exemptions in every state
Sources
- SB 296 (Archuleta), Chapter 727, Statutes of 2026: Property taxation: exemption: disabled veteran homeowners ↗
- State Board of Equalization, Letter To Assessors No. 2026/019: Disabled Veterans' Exemption Increases for 2027 (PDF) ↗
- State Board of Equalization, Letter To Assessors No. 2025/014: Disabled Veterans' Exemption Increases for 2026 (PDF) ↗
- Nevada County Assessor: New Disabled Veterans' Exemption Beginning in 2027 ↗
Related: California property tax relief · veteran property tax exemptions by state · savings estimator for any state · SALT deduction calculator
Educational estimate only, not tax advice. Your county assessor determines eligibility and the amount on your bill.
What does SB 296 change for California disabled veterans?
For property tax lien dates from January 1, 2027 through December 31, 2031, a qualifying disabled veteran's home is exempt on 50% of its full value up to $1,000,000, or 100% of its full value up to $1,000,000 if household income is $83,474 or less. Today's exemption is a flat amount: $180,671 (basic) or $271,009 (low-income) for the 2026 lien date.
Who qualifies for the new exemption?
A veteran rated 100% disabled (or paid at the 100% rate because they can't work) for a service-connected disability, or who is blind in both eyes or has lost the use of two or more limbs from a service-connected injury or disease, on the home that is their principal residence. Qualifying unmarried surviving spouses get the same amount the veteran would have received.
What if my home is worth less than $371,778?
If your home's full value is $371,778 or less and your household income is above $83,474, SB 296 says you keep the existing exemption instead ($185,889 for the 2027 lien date, per the Board of Equalization). For homes in that range the existing exemption is the same or larger than 50% of the value, so you don't lose anything.
When does it start and end?
It applies to lien dates on or after January 1, 2027 (the 2027-28 tax bill) and before January 1, 2032. SB 296 repeals the section on January 1, 2032, so unless the Legislature extends it, the regular exemption returns for the 2032 lien date.
Do I need to file a new claim?
Not yet, according to the Nevada County Assessor: forms and filing instructions will come after the State Board of Equalization issues guidance, and some assessors plan to mail current recipients information in December. The law requires documentation of your disability rating, such as a letter from the VA. Filing with your county assessor is free.
Can I combine it with the homeowners' exemption?
No. SB 296 says the new exemption is in lieu of the existing disabled veterans' exemption and any other real property tax exemption on that home.
Is this calculator private?
Yes. It runs in your browser, and nothing you type is sent or saved.
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