The full property tax exemption for veterans with a 100% service-connected disability now covers their primary residence, a surviving spouse who does not remarry can claim it for the spouse's own primary residence, and a home owned with a spouse is treated as owned only by the veteran.
Official title: property tax; exemption; veterans
- Effective immediately as an emergency measure (approved February 12, 2026)
- Applies to tax years beginning January 1, 2026
What changes
BeforeVeterans with a 100% service-connected disability rating from the U.S. Department of Veterans Affairs were fully exempt from property tax on their "property."
NowThe full exemption applies to the veteran's "primary residence."
BeforeA surviving spouse of a veteran whose property was eligible for the full exemption could keep claiming it as long as the spouse used that property as a primary residence and did not remarry.
NowA surviving spouse of a veteran whose primary residence is receiving the full exemption may keep claiming it for the surviving spouse's primary residence as long as the spouse does not remarry.
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NowFor the full exemption, a primary residence owned by an eligible veteran and the veteran's spouse is treated as if the veteran owned it alone.
BeforeThe income limits ($34,901, or $41,870 with certain children in the home) applied to qualify for "this exemption."
NowThe income limits apply to qualify for "an exemption under this section," which covers the exemptions for widows and widowers, people with a total and permanent disability, and veterans with a disability.
BeforeA person could not get exemptions under more than one category (widow or widower, total and permanent disability, or veteran with a disability).
NowThe law also states that the 100% disabled veteran exemption, the partial veteran exemption, and the widow, widower and disability exemption are exclusive of each other.
Who it affects
- Veterans with a 100% service-connected disability rating who own their primary residence
- Surviving spouses of those veterans who have not remarried
- Spouses who co-own a home with an eligible veteran
- Widows, widowers, people with a total and permanent disability and veterans with a disability who claim exemptions under this law
- County assessors
What you need to do
Nothing new is stated. Existing law still requires people claiming these exemptions to file an affidavit with the county assessor when first claiming, check their income each year, and notify the assessor in writing of any event that disqualifies them.
What the law doesn't answer
- What counts as a "primary residence"
- How a home co-owned by the veteran and someone other than a spouse is treated
- Whether people already receiving the exemption must refile or take any step
- Whether income limits were applied to the full veteran exemption before this change in practice
- What happens to a surviving spouse's exemption if the spouse moves to a different home
- Any cost or revenue effect on counties or the state
This summary describes the law as enacted. Later laws, court rulings or referendum petitions can change the picture. Check the official text for the current wording.