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.