In recognition of the veterans who have served our country and are part of our Nevada County community, Assessor Rolf Kleinhans is reminding residents that property tax relief may be available to qualified disabled veterans and certain unmarried surviving spouses. These exemptions can reduce the taxable assessed value of an eligible primary residence, helping lower property tax obligations.
Current Disabled Veterans’ Exemption:
California’s existing Disabled Veterans’ Exemption is available to veterans with qualifying service-connected disabilities, including those rated 100 percent disabled by the U.S. Department of Veterans Affairs (VA) or compensated at the 100 percent rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also be eligible.
The exemption has two levels:
- Basic exemption: $180,671 reduction for the 2026 lien date. An initial claim is required, and there is no income limit.
- Low-income exemption: $271,009 reduction for the 2026 lien date. This higher exemption is available to qualifying households with annual incomes of $81,131 or less. A new claim must be filed each year, generally by February 15.
The exemption amounts and income limit are established by the State of California and adjusted annually. The amount applied may also depend on the claimant’s ownership interest in the property.
New Disabled Veterans’ Exemption Beginning in 2027:
A new law, Senate Bill 296 (SB 296), signed on September 28, 2026, expands property tax relief for qualifying disabled veterans and certain unmarried surviving spouses. The new exemption will begin with the January 1, 2027, lien date and affect the 2027–2028 annual secured property tax bills.
Depending on eligibility and household income, the new law may provide an exemption of 50 percent or 100 percent of the first $1 million of a qualifying property’s assessed value. Some property owners may continue to qualify under the existing Disabled Veterans’ Exemption if it is more beneficial.
No action is needed at this time. The Assessor’s Office will provide additional information, including claim forms and filing instructions, once guidance is available from the California State Board of Equalization.
Property owners who currently receive the Disabled Veterans’ Exemption will receive information by mail from the Assessor’s Office at the end of December explaining the changes and any action that may be needed for the 2027 filing year.
Questions or Need Assistance?
Residents who would like assistance determining their eligibility for veterans’ benefits may contact Nevada County Veterans Services at (530) 273-3396 or https://www.nevadacountyca.gov/976/Veterans-Services.
For questions about property tax exemptions or assistance with the application process, contact the Nevada County Assessor’s Office at 530-265-1232 or assessor@nevadacountyca.gov.