CaliforniaProperty taxation: disabled veterans' exemption: household income.
What it does
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. Under existing law, the disabled veterans' exemption exempts from taxation part of the full value of property that constitutes the principal place of residence of a veteran, the veteran's spouse, or the veteran and veteran's spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran incurred specified injuries or died while on active duty in military service, as described.
More detail
Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation, as specified.
This bill would, until January 1, 2037, exclude service-connected disability payments from the definition of "household income" for purposes of the disabled veterans' exemption. The bill would also correct an erroneous cross-reference in the above-described provisions. 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 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.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Aug 13August 13 hearing: Held in committee and under submission.Latest
- Aug 5August 5 set for first hearing. Placed on suspense file.
- Jun 30From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.Minor
- Jun 30Coauthors revised.
- Jun 29
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 23June 22 set for first hearing. Placed on suspense file.
- Jun 17From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (June 16). Re-referred to Com. on REV. & TAX.Minor
- Jun 17Coauthors revised.
- Jun 16
- Vote recorded Do pass and be re-referred to the Committee on [Revenue and Taxation]. Result: pass.Lower
- Jun 4Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.Minor
- Jun 1Referred to Coms. on REV. & TAX. and M. & V.A.Minor
- May 22In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent SB888 Seyarto et al. Result: pass.Upper
- May 22Read third time. Passed. (Ayes 33. Noes 0. Page 4417.) Ordered to the Assembly.Passed Senate
- May 20Ordered to special consent calendar.
- May 14Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 14From committee: Do pass. (Ayes 7. Noes 0. Page 4256.) (May 14).Minor
- May 8Set for hearing May 14.
- Apr 27April 27 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Apr 22Set for hearing April 27.
- Apr 21From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3956.) (April 20). Re-referred to Com. on APPR.Minor
- Apr 20
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Mar 26Read second time and amended. Re-referred to Com. on M. & V.A.Major
- Mar 25From committee: Do pass as amended and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0. Page 3691.) (March 25).Major
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Military and Veterans Affairs]. Result: pass.Upper
- Mar 11Set for hearing March 25.
- Feb 11Referred to Coms. on REV. & TAX. and M. & V.A.Minor
- Jan 15From printer. May be acted upon on or after February 14.
- Jan 14Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced