These revisions exempt the principal residence of an unmarried surviving spouse of a veteran from property taxes if the unmarried spouse is confined to a care facility.
Revenue and Taxation Code 205.5
Amended by A.B. 188
Effective 2012-2013 fiscal year
Beginning the 2012-2013 fiscal year, the principal residence of an unmarried surviving spouse of a veteran who died as a result of a service-connected disease or injury, or died while on active military duty, is exempt from property taxation if the unmarried spouse would reside in that property as a principal residence were it not for confinement to a hospital or other care facility. This exemption is conditioned upon the residence not being rented. Family members residing at the residence are not considered to be tenants.