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: Valladares (S) , Grove
Last action: 2026-02-02
Official status: Returned to Secretary of Senate pursuant to Joint Rule 56.
Effective date: Not listed

Plain English Breakdown

The specific documentation required by the county assessor is not detailed in the summary.

Property Tax Exemption for Disabled Veteran Homeowners

The bill creates an exemption from property taxes for homes owned by disabled veterans and their spouses, with specific conditions.

What This Bill Does

Creates a tax exemption for the home of a veteran who is 100% disabled or their spouse if it's their main residence.
Provides a similar exemption to an unmarried surviving spouse after the veteran passes away under certain conditions.
Requires homeowners seeking this exemption to provide specific documents to the county assessor.
Limits other property tax exemptions for those receiving this new exemption.
Makes these changes applicable from January 1, 2025, until January 1, 2035.

Who It Names or Affects

Disabled veterans who own their home and consider it their main residence.
Spouses of disabled veterans who meet the conditions set by the bill.
Unmarried surviving spouses after a veteran passes away under certain conditions.
Local tax officials responsible for processing these exemptions.

Terms To Know

Tax Exemption: A reduction or exclusion from paying taxes on certain property or income.
Principal Place of Residence: The main home where a person lives and spends most of their time.

Limits and Unknowns

Local agencies will not be reimbursed for lost property tax revenue due to this exemption.
This bill imposes additional duties on local tax officials, which may require state funding or other support.
The specific documentation required by the county assessor is not detailed in the summary.

Bill History

2026-02-02 California Legislative Information
Returned to Secretary of Senate pursuant to Joint Rule 56.
2025-04-28 California Legislative Information
April 28 set for first hearing canceled at the request of author.
2025-03-28 California Legislative Information
Set for hearing April 28.
2025-03-12 California Legislative Information
From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on M. & V.A.
2025-03-05 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-02-26 California Legislative Information
Set for hearing March 12.
2025-02-25 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
2025-01-29 California Legislative Information
Referred to Coms. on REV. & TAX. and M. & V.A.
2024-12-03 California Legislative Information
(Corrected December 12).
2024-12-03 California Legislative Information
From printer. May be acted upon on or after January 2.
2024-12-02 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SB 23, as amended, Valladares.
Property taxation: exemption: disabled veteran homeowners.
The California Constitution provides that all property is 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, 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 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, 2025, but occurring before January 1, 2035. 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 would state that it is the intent of the Legislature to apply those requirements to the bill and would set forth specified information relating to those
requirements.
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

Download Bill PDF