Calif. Revenue and Taxation Code §5097
Amended by S.B. 1113
Effective date: January 1, 2015
Veterans deemed 100% disabled by the U.S. Department of Veterans Affairs (VA) are exempt from paying property taxes on up to $100,000 ($150,000 for veterans with household incomes of $40,000 or less) of the value of their principal residence. While the VA determines a veteran’s disabled status, veterans are to make timely property tax payments. Disabled status is granted retroactively.
Upon receiving confirmation of disabled status, the disabled veteran or their surviving unmarried spouse may request a refund of property taxes paid after the date the veteran was deemed disabled by the VA.
For claims made on or after January 1, 2015, the time period for filing a refund request is extended from four to eight years from the date the property taxes were paid.