Disabled Veterans' Exemption

The Disabled Veterans' Exemption provides tax relief to qualified veterans or their unmarried surviving spouse.

The Disabled Veterans Exemption exempts a portion of taxable value for a totally disabled veterans' primary residence based on the basic or low-income exemption amounts that are adjusted annually for inflation.

There are two types of exemptions available:

  • Basic – This exemption provides tax relief to qualifying veterans and has no qualifying income limitations. No annual filing is necessary to remain in effect.
  • Low Income – This exemption provides greater tax relief, but requires qualifying veterans to meet income limitations. A filing must be submitted each year to claim this exemption.

Learn more about exemptions

Both types of exemptions are adjusted annually for inflation. Qualifying income levels are subject to change. The Disabled Veterans' Exemption form (BOE-261-G) provides instructions and examples for each of these exemptions.

Important: A property owner may not have more than one exemption, such as the Homeowners' or Disabled Veterans' exemption, on the same property.

Eligibility Requirements

  • The property must be the principal place of residence of a qualified disabled veteran or their unmarried surviving spouse.
  • The veteran or their spouse must be on title to the property (including ownership in a corporation).
  • The Veteran must be rated as 100% disabled or compensated at 100% due to employability as a result of their military service, is blind in both eyes, or has lost the use of two or more limbs.

Eligibility Requirements for a "Surviving Spouse"

 The principal place of residence of an unmarried surviving spouse of a deceased veteran may qualify for the Disabled  Veterans' Exemption. The benefits are extended to the unmarried surviving spouse of a veteran who:

  • Qualified for the exemption during his or her lifetime;
  • Would have qualified if he or she had been alive on January 1, 1977; or
  • Died from a service-connected injury or disease.

To apply for this benefit, an application claim must be filed for both the basic and the low-income Disabled Veterans' Exemption. Exemption claims must be filed annually by February 15th to receive a full exemption. Partial exemptions may be available if you file past this date.

When filing the Disabled Veterans' Property Tax Exemption Form (BOE-261-G), you must attach the following documentation with the completed form:

  • Basic Exemption:
    • DD214
    • Complete ratings decision from the Veterans Administration
  • Low Income Exemption:
    • DD214
    • Complete ratings decision from the Veterans Administration
  • Surviving Spouse Exemption:
    • Dependents Indemnity Compensation Letter from Veterans Administration
    • Marriage Certificate
    • Death Certificate