These amendments clarify eligibility of tax exemptions for disabled veterans, and affirm the exemption terminates for the surviving spouse of a disabled veteran upon remarriage.

Revenue and Taxation Code 279

Amended by A.B. 188
Effective 2012-2013 fiscal year

A principal residence becomes eligible for disabled veterans’ property tax exemption as of:

  • the effective date of a disability rating;
  • the date the property is purchased, provided residency is established within 90 days of  purchase;
  • the date residency is established at the property by the veteran or spouse; or
  • the date of the veteran’s death resulting from service-connected injury or disease, in which case the unmarried spouse receives the exemption. 

The property tax exemption is terminated when the surviving spouse remarries.