California SB23 provides a property tax exemption for disabled veteran homeowners and their surviving spouses.

California SB23 adds a property tax exemption for disabled veteran homeowners and their surviving spouses. The exemption applies to property owned by a veteran or their spouse if the veteran is blind in both eyes, has lost the use of two or more limbs, or is totally disabled. The exemption also applies to the property of a deceased veteran if they were eligible for the exemption before their death. The State Board of Equalization must report annually on the exemption's impact. The exemption is in lieu of other property tax exemptions and does not require state reimbursement to local agencies.

California SB23 provides a property tax exemption for disabled veteran homeowners and their surviving spouses.

California SB23 adds a property tax exemption for disabled veteran homeowners and their surviving spouses. The exemption applies to property owned by a veteran or their spouse if the veteran is blind in both eyes, has lost the use of two or more limbs, or is totally disabled. The exemption also applies to the property of a deceased veteran if they were eligible for the exemption before their death. The State Board of Equalization must report annually on the exemption's impact. The exemption is in lieu of other property tax exemptions and does not require state reimbursement to local agencies.