Property taxation: exemption: disabled veteran homeowners.

Budget Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Jeff Gonzalez
Last action: 2026-04-06
Official status: Re-referred to Com. on REV. & TAX.
Effective date: Not listed

Plain English Breakdown

The official source material does not specify which other property tax exemptions are limited.

Property Tax Exemption for Disabled Veteran Homeowners

AB-2022 exempts property taxes for homes owned by disabled veterans and their spouses, with specific conditions.

What This Bill Does

Exempts property tax for homes owned by veterans who are 100% disabled and use the home as their main residence.
Provides a similar exemption to the surviving spouse of a disabled veteran if certain conditions are met.
Requires homeowners seeking this exemption to provide specific documentation to the county assessor.
Limits other property tax exemptions for those receiving this new exemption.
Applies these exemptions from January 1, 2027, until December 31, 2031.

Who It Names or Affects

Disabled veterans who own their home and use it as their main residence.
Unmarried surviving spouses of disabled veterans under specific conditions.

Terms To Know

Property Tax Exemption: A reduction or elimination of property taxes for certain individuals or groups, such as disabled veterans.
State-Mandated Local Program: A program that requires local governments to perform duties imposed by the state without additional funding from the state.

Limits and Unknowns

The bill does not provide specific details on how much property tax will be exempted.
Local agencies and school districts will not receive reimbursement for lost property tax revenue due to this exemption.
The effectiveness of the bill depends on local officials following new duties imposed by the state.

Bill History

2026-04-06 California Legislative Information
Re-referred to Com. on REV. & TAX.
2026-03-26 California Legislative Information
Read second time and amended.
2026-03-25 California Legislative Information
From committee: Amend, and do pass as amended and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (March 24).
2026-03-05 California Legislative Information
Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.
2026-03-02 California Legislative Information
Referred to Coms. on REV. & TAX. and M. & V.A.
2026-02-18 California Legislative Information
From printer. May be heard in committee March 20.
2026-02-17 California Legislative Information
Read first time. To print.

Official Summary Text

AB 2022, as amended, Jeff Gonzalez.
Property taxation: exemption: disabled veteran homeowners.
The California Constitution provides that all property is
taxable,
taxable
and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans’ exemption and a veterans’ organization exemption.
This bill would exempt from taxation, as provided, property owned by, and that constitutes the principal place of residence of, a veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, if the veteran is 100%
disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran
was
were
alive and if certain conditions are met. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.
Existing law requires any bill authorizing a new tax
expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill also would include additional information required for any bill authorizing a new tax expenditure.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law requires the state to reimburse
local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.
This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
This bill would take effect immediately as a tax levy.

Current Bill Text

Read the full stored bill text

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