SCA-4 • 2026

Property taxation: veterans’ exemption.

Taxes

Passed Legislature

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

Sponsor: Archuleta
Last action: 2026-04-24
Official status: Set for hearing May 4.
Effective date: Not listed

Plain English Breakdown

The official source material does not provide specific details on how much the Legislature can increase the veterans' exemption beyond its current value.

Veterans' Property Tax Exemption

This legislation updates California's property tax laws to include veterans who served in the United States Space Force and allows veterans to receive both the homeowners’ exemption and the veterans’ or disabled veterans’ exemptions.

What This Bill Does

Adds service in the United States Space Force as qualifying military service for veterans' property tax exemptions.
Allows a veteran's home that qualifies for either the veterans’ exemption or the disabled veterans’ exemption to also qualify for the homeowners’ exemption.
Removes restrictions on receiving veterans’ and deceased veterans’ exemptions based on the amount of property owned by the veteran, spouse, or parent.

Who It Names or Affects

Veterans who served in any branch of the U.S. military, including the Space Force.
Unmarried spouses and parents of deceased veterans.
Disabled veterans with specific injuries or disabilities from service.

Terms To Know

Homeowners’ Exemption: A property tax exemption that reduces the taxable value of a home by $7,000 for homeowners who meet certain criteria.
Veterans’ Exemption: A property tax exemption worth up to $4,000 for veterans who served in specified branches of the U.S. military under honorable conditions.

Limits and Unknowns

The bill does not specify how much the Legislature can increase the veterans’ exemption beyond its current value.
It is unclear when this legislation will become law and start affecting property taxes.

Bill History

2026-04-24 California Legislative Information
Set for hearing May 4.
2026-04-21 California Legislative Information
From committee: Be adopted and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0.) (April 21). Re-referred to Com. on APPR.
2026-04-09 California Legislative Information
Set for hearing April 21.
2026-04-08 California Legislative Information
From committee with author's amendments. Read second time and amended. Re-referred to Com. on E. & C.A.
2026-01-14 California Legislative Information
From committee: Be adopted and re-refer to Com. on E. & C.A. (Ayes 5. Noes 0. Page 3226.) (January 14). Re-referred to Com. on E. & C.A.
2026-01-06 California Legislative Information
Set for hearing January 14.
2026-01-05 California Legislative Information
Referred to Coms. on REV. & TAX. and E. & C.A.
2025-02-20 California Legislative Information
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Official Summary Text

SCA 4, as amended, Archuleta.
Property taxation: veterans’ exemption.
The California Constitution declares that all property is taxable and establishes or authorizes various exemptions from tax for real property, including a homeowners’ exemption in the amount of $7,000 of the full value of a dwelling unless the dwelling receives another real property exemption. If the Legislature increases the homeowners’ exemption, the California Constitution requires that the Legislature provide a benefit increase to qualified renters comparable to the average increase in benefits to homeowners.
The California Constitution and existing property tax law establish a veterans’ exemption in the amount of $4,000 for a veteran who meets certain military service
requirements
requirements, including that the veteran is serving in or has served in and has been discharged under honorable conditions from one of specified branches of the United States military,
and generally exempts from property taxation the same value of property of a deceased veteran’s unmarried spouse and parents. The California Constitution authorizes and existing property tax law establishes a disabled veterans’ exemption in the amount of $100,000 or $150,000 for the principal place of residence of a veteran or a veteran’s spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law prohibits receiving the veterans’ exemption on property owned by an unmarried person who owns
more than $5,000 of property or a married person who owns more than $10,000 of property. Existing law prohibits receiving the deceased veterans’ exemption on property owned by a deceased veteran’s unmarried spouse who owns more than $10,000 of property, a deceased veteran’s unmarried parent who owns more than $5,000 of property, or a deceased veteran’s married parent who owns more than $10,000 of property.
This
This
measure would add the United States Space Force to the military branches, the service in which satisfies the veterans’
exemption military service requirement described above.
This
measure would allow a dwelling that receives the veterans’ exemption or the disabled veteran’s exemption to also receive the homeowners’ exemption. The measure would authorize the Legislature to exempt property eligible for the veterans’ exemption in an amount up to the full value of the property. If the Legislature increases the homeowners’ exemption, the measure would require that the Legislature provide the same increase in the veterans’ exemption, except as limited by the full value of the property. The bill would remove the above-described prohibitions on a property receiving the veterans’ or deceased veterans’ exemption based on the amount of property that a veteran or veteran’s parent or spouse owns.

Current Bill Text

Read the full stored bill text

Download Bill PDF