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, 2036, 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
- 2025
- Jul 15Set, first hearing. Held in committee and under submission.Latest
- Jul 15July 14 hearing: Placed on REV. & TAX. suspense file.
- Jul 2From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To consent calendar. (Ayes 8. Noes 0.) (July 1). Re-referred to Com. on REV. & TAX.Minor
- Jul 2Coauthors revised.
- Jul 1
- Vote recorded Do pass and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent Calendar. Result: pass.Lower
- Jun 19From committee with author's amendments. Read second time and amended. Re-referred to Com. on M. & V.A.Major
- Jun 9Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.Minor
- Jun 5Referred to Coms. on REV. & TAX. and M. & V.A.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent SB56 Seyarto et al. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1322.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1189.) (May 23).Minor
- May 16Set for hearing May 23.
- May 12May 12 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 2Set for hearing May 12.
- Apr 29From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 4. Noes 0. Page 918.) (April 28). Re-referred to Com. on APPR.Minor
- Apr 28
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Mar 28Set for hearing April 28.
- Mar 12From committee: Do pass and re-refer to Com. on M. & V.A. with recommendation: To consent calendar. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on M. & V.A.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Military and Veterans Affairs] with the recommendation: To Consent Calendar. Result: pass.Upper
- Mar 5From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Feb 26Set for hearing March 12.
- Jan 29Referred to Coms. on REV. & TAX. and M. & V.A.Minor
- Jan 8From printer. May be acted upon on or after February 7.
- Jan 7Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced