property taxstate

Disabled Veterans’ Exemption for an Unmarried Surviving Spouse

The exemption carries to an unmarried surviving spouse — including where the veteran died of a service-connected cause without ever having qualified in life.

Verified August 18, 2026

What this benefit is

The exemption carries to an unmarried surviving spouse — including where the veteran died of a service-connected cause without ever having qualified in life.

What it's worth: $180,671 off your home’s assessed value, or $271,009 if low-income

The same amounts and the same low-income route as the veteran’s own exemption.
Worth roughly $1,807 a year at the constitutional 1% rate, or about $2,710 on the low-income exemption.

Who is entitled to it

You are the unmarried surviving spouse of a veteran.
The veteran qualified for the exemption during their lifetime.
The veteran died from a service-connected injury or disease, which qualifies you whether or not they ever claimed the exemption.
The property is your principal place of residence.
Your home is in California.

Exceptions

Remarriage ends the surviving-spouse exemption, at any age. California is explicit about the age point because some other benefits do have an age carve-out and this one does not. Cal. Rev. & Tax. Code §205.5(c)

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.

How to claim it

Deadline: Within 90 days of the death, or by the following January 1

1File BOE-261-G in your own name with the county assessor.
2If the veteran died of a service-connected cause, say so — that is an independent route in and does not depend on them having claimed anything.

Form: BOE-261-G
File with: Your county assessor
Documents you will need: death certificate ca · va rating letter ca · proof of residence
Confirm this every year: Check it appears on the assessment roll.

Worth knowingThe service-connected-death route does not require the veteran to have qualified in life. A spouse whose husband died of a service-connected cancer at 45% rated is eligible even though he never could have claimed it himself.

Worth knowingRemarriage ends it at any age. There is no over-57 carve-out here of the kind some other benefits have.

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.