Disabled Veterans’ Property Tax Exemption — Low-Income
A larger exemption of $271,009 in 2026 where household income is under $81,131. It must be re-filed every single year.
Verified August 18, 2026
What this benefit is
A larger Disabled Veterans’ Exemption — $271,009 of assessed value in 2026 rather than $180,671 — where total household income is under $81,131.
It is worth roughly $2,710 a year against the basic exemption’s $1,807, so about $900 a year more.
What it's worth: $271,009 off your home’s assessed value
- Worth roughly $2,710 a year at the constitutional 1% rate — about $900 a year more than the basic exemption.
- Both the exemption and the income limit compound annually by the California CPI. The figures here are for 2026.
Who is entitled to it
- Anyone who qualifies for the basic Disabled Veterans’ Exemption,
- whose total household income is under the annual limit — $81,131 for 2026.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
The thing most people get wrong
It must be re-filed every year, and nothing tells you when you have lost it
This is the most-lost California veteran benefit and the mechanism is quiet rather than dramatic. The BASIC exemption renews silently forever. The LOW-INCOME exemption must be claimed afresh between January 1 and February 15 every year. A veteran who forgets is not refused and does not get a letter — they are simply moved down to the basic exemption for that year, roughly $900 poorer, on a bill that still shows an exemption. Put it in a diary the moment you are granted it.
How to claim it
Deadline: February 15, every year- 1File BOE-261-G between January 1 and February 15 for the full exemption.
- 2Include household income for everyone living in the home, not just yours.
- 3Diary it for next January. Nothing will remind you.
- Form
- BOE-261-G
- File with
- Your county assessor
- Documents you will need
- va rating letter ca · proof of household income · proof of residence
- You must re-file every year
- This is the single most-lost California veteran benefit. The low-income exemption must be claimed between January 1 and February 15 EVERY year. Miss it and you drop to the basic exemption for that year — and because the basic one renews silently, nothing tells you it happened.
Common mistakes that cost people this benefit
- Treating it like the basic exemption and assuming it renews. It does not.
- Counting only your own income. The test is total HOUSEHOLD income — everyone living in the home.
- Not re-checking after a change. Retirement, a spouse stopping work, or a child moving out can all bring a household under the limit, and the limit itself rises every year.
Get this one first
Questions people ask
- What counts as household income?
- The income of everyone living in the home, not only the veteran’s. Ask your assessor how they treat a specific source if you are unsure — it is better than guessing on the form.
- I missed February 15. What happens?
- You keep the basic exemption for that year and lose the difference. Late filings are generally accepted at a reduced percentage rather than refused outright, so file anyway and ask.
Sources
- authority · statuteCal. Rev. & Tax. Code §205.5(c)
- operating · published policyCalifornia BOE — Disabled Veterans’ Exemption
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.