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Veteran’s Programs

Veteran’s Exemption

This allows for an exemption of $4,000 for qualifying claimants. A claim form must be properly completed and filed annually by February 15th with the Assessor. Claims filed February 16 - December 10 will receive a partial exemption for that year.

Qualifying claimants include, in addition to the veteran, parents and the unmarried surviving spouse of a deceased veteran. The maximum value of property that can be owned to receive this exemption is $5,000 for an unmarried veteran or parent of a deceased veteran, or $10,000 for a married veteran, parents of a deceased veteran, or unmarried spouse of a deceased veteran.

This exemption may be claimed in addition to the Homeowner's Exemption, but must be for a different property.

Disabled Veteran’s Exemption

This exemption applies to a principal residence. It is available to a veteran or the veteran's unmarried surviving spouse if the veteran, because of injury or disease incurred in military service, is blind in both eyes, has lost the use of two or more limbs, or is otherwise classified as totally disabled by the Veteran’s Administration.

Currently, for households with total annual income above $48,325 for the 2006 calendar year, the exemption amount is a maximum of $107,613. For households with total annual income at or below $48,325 for the 2006 calendar year, the exemption amount is a maximum of $161,420. The exemption amounts and the income limit are compounded annually by an inflation factor.  For the 2007 calendar year the household income will increase to $49,979 and the maximum exemption amount will be $111,296 for income above and $166,944 for income below.  These amounts will apply to the 2008 roll values and the filing deadline for the full exemption will February 15th 2008.

For the regular tax roll, a claim form must be properly completed and filed by February 15th with the Assessor. Claims filed after February 16 will receive a partial exemption for that year. For supplemental assessments, the full exemption is available if the filing is made by the 30th day following the mailing of Notice of Supplemental Assessment. Claims filed after that date, but on or before the date on which the first supplemental tax installment is due, will receive a partial exemption. Only those receiving the $150,000+ exemption must file annually.

For more information, contact the Assessor’s office  or you may download the Claim for Disabled Veterans' Property Tax Exemption Form (BOE-261-G).

Disabled Veterans' Exemption FAQ's
Can I file for both the Homeowner Exemption and the Disabled Veterans Exemption?

No. Only one exemption is allowed.

Can the Surviving Spouse of a Disabled Veteran benefit from this exemption?

Yes. An unmarried surviving spouse can qualify if:

  • The Disabled Veteran was eligible for the exemption during the veteran's lifetime
  • If the veteran died on active duty as the result of a service-connected disease or injury.

A new claim must be completed and submitted with a copy of the couple's marriage certificate and a copy of the veteran's death certificate. In the case of a veteran who died on active duty as the result of a service-connected disease or injury, proof must also be provided to ascertain that the veteran's death was in fact the result of service-connected disease or injury.

How does a Disabled Veteran (or their eligible surviving spouse) apply for this exemption?

A Disabled Veterans' Exemption claim form must be filed with the Assessor's Office along with a letter from the US Department of Veterans Affairs (USDVA) (or from the military service which discharged the veteran) certifying that the veteran has a service-connected disability rating of 100%. You may call, fax, or mail a request for the appropriate form, or pick up the claim forms in person at 800 South Victoria Avenue, Hall of Administration, Ventura, CA 93003-1270.

If the surviving spouse remarries, is the exemption still valid?

No. The Assessor's Office should be contacted immediately in this circumstance.

Is the Disabled Veterans' Exemption retroactive to the US Department of Veterans Affair's (USDVA) effective rating date?

Yes, but the number of years of retroactivity are limited because a retroactive filing is considered a "late filing," certain other requirements must be met, and an eligible veteran will qualify only for a portion of the exemption in prior years.

  • The maximum retroactivity is four years (that is, the current roll and three prior rolls).
  • The veteran must have been eligible in any year for which they are claiming the exemption.
  • If a qualified veteran files before February 15 of the current year, they are entitled to 100% of the exemption for the current year.
  • For up to three prior roll years, an eligible veteran is entitled to 85% of the exemption.

 

Must a veteran be 100% disabled or 100% unemployable to qualify for the Disabled Veterans' Exemption?

Yes. Veterans are eligible for the Disabled Veterans Exemption if they are either 100% disabled or 100% unemployable as determined by the US Department of Veterans Affairs or by the service from which they were discharged.

Must the veteran have been a California resident at the time of their enlistment?

No. This exemption is available to any qualified disabled veteran who resides here regardless of where they originally enlisted in the service.

What are the filing periods and deadlines for the Disabled Veterans' (or Eligible Surviving Spouse) Exemption?

The initial claim for this exemption must be filed by February 15, or within 30 days from the date of issuance printed upon (or postmark of) a "Notice of Supplemental Assessment."

  • If a qualified veteran or surviving spouse files before February 15 of the current year, they are entitled to 100% of the exemption for the current year.
  • If a qualified veteran or surviving spouse files after February 15 but before December 10 of the current year, they are entitled to 90% of the exemption for the current year.

Once granted, the exemption is continuous until the veteran becomes ineligible because the property is no longer being used as his/her primary residence.

What does the term 'Totally Disabled' mean?

The Law says that that for property tax purposes, being ?totally disabled? means that the US Department of Veterans Affairs or the military service from which the veteran was discharged has rated the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or follow a substantially gainful occupation." Effective January 1, 2001, veterans who are blind in both eyes, or have lost the use of two or more limbs were given the equivalency of totally disabled. (ref R&T 205.5.e)

What is the Disabled Veterans (or Disabled Veterans' Eligible Surviving Spouse) Exemption?

Property that is owned by, and the principal residence of, a disabled veteran or their spouse (or unmarried surviving spouses of certain deceased veterans) may be eligible for a substantial property tax exemption that varies in size based upon the amount of their household income (ref. R&T 205.5, 20504 and 20585):

 

If a veteran is blind in both eyes, or has lost the use of two or more limbs, or is totally disabled as a result of injury or disease incurred in military service, then they are entitled to an exemption of up to $107,613 and up to $111,296 for 2008.  The $107,613 exemption limit is raised to $161,420 for 2007 and to $166,944 for 2008 if an eligible veteran's household income is below $48,325 for 2007 and below $49,979 for 2008.

The exemption is also available to:

  • The unmarried surviving spouse of a qualifying veteran who died on active duty as the result of a service-connected disease or injury
  • The unmarried surviving spouse of a qualifying Disabled Veteran if during the veteran's lifetime the veteran was either receiving the exemption or would have qualified for the exemption had the veteran applied for it
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