Bill > SB23

This bill provides a property tax exemption for 100% disabled veterans and their spouses, applicable for property tax lien dates between January 1, 2025, and January 1, 2035. The exemption applies to properties that serve as the principal residence of a veteran who is either blind in both eyes, has lost the use of two or more limbs, or has been rated as 100% disabled by the United States Department of Veterans Affairs. The bill also extends the exemption to unmarried surviving spouses of veterans who met these disability criteria, provided certain conditions are met. To qualify, veterans or their spouses must provide documentation from the Veterans Affairs Department or military service proving their disability status. The exemption replaces other existing property tax exemptions and cannot be combined with additional real property tax exemptions. The State Board of Equalization is required to collect and report data annually to the Legislature about the exemption, with the goal of reducing homelessness among disabled veterans. While the bill aims to support disabled veterans, it also specifies that the state will not reimburse local agencies for lost property tax revenues resulting from this exemption. The provisions of the bill will automatically expire on January 1, 2036.

Budget and Finance, Military Affairs and Security

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB23