Exemptions

Disabled Veterans’ Exemption

The Disabled Veterans’ Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption.

Levels of Exemption

There are two levels of the Disabled Veterans’ Exemption:

Basic — The basic exemption, also referred to as the $100,000 exemption, is available to all qualifying claimants. The exemption amount is compounded annually by an inflation factor.

For the 2025–2026 assessment year, the basic exemption amount is $175,298.

Low-Income — The low-income exemption, also referred to as the $150,000 exemption, is available to qualifying claimants whose annual household income does not exceed a specified income limit. The amounts for both the low-income exemption and the annual income limit are compounded annually by an inflation factor.

For the 2025–2026 assessment year, the low-income exemption amount is $262,952, and the annual household income limit is $78,718.

Eligibility Requirements

In general, in order to qualify for the Disabled Veterans’ Exemption:

• The claimant for the exemption may be the disabled veteran or the unmarried surviving spouse of the veteran.
• The property on which the exemption is claimed must be the claimant’s principal place of residence.
• The veteran’s character of discharge from military service must have been under “other than dishonorable” conditions.
• The veteran must have served during one of the time periods listed in Revenue and Taxation Code section 205.5, subdivision (b)(1)(A).

How to Apply

To claim this exemption for the first time, please complete Form BOE-261-G, Claim for Disabled Veterans’ Property Tax Exemption.

Before submitting your claim, we recommend contacting our Disabled Veterans’ Exemption Unit at 510-272-3770 or email us at disvet@acgov.org so we can review the required documentation with you and help avoid unnecessary delays.

Filing Deadlines

In order to receive 100 percent of the basic exemption in the first year claimed, the claim form must be filed between the date the property or veteran qualifies and on or before the following January 1, or 90 days after the date of qualification, whichever is later.

A one-time filing is only required for the basic exemption; however, annual filing is required for the low-income exemption to ensure the veteran continues to meet the household income limit restriction (claim form must be filed between January 1 and February 15).

Documentation Required

To determine eligibility and the timeliness of your claim, the following documentation must be submitted:

• A copy of your VA Award Letter/Rating Decision, including the signature page
  • Must show a 100% service-connected disability, or compensation at the 100% rate due to unemployability
  • Must include the effective date of the 100% rating
  • Summary letters may not provide sufficient information and may not be accepted
• A copy of your DD214 or other release from active-duty papers
• If applicable, a copy of your marriage certificate
• A completed and signed BOE-261-G Claim Form
• If applying for the low-income exemption, a completed Household Income Statement

Please note that these documents are used to determine eligibility and timeliness. Sensitive medical information may be redacted, and such information is not subject to public inspection.

Important Notes

• The basic exemption is granted on a one-time filing basis
• Annual filing is only required for the low-income exemption
• Once approved, the exemption may be applied retroactively to the date the veteran became 100% disabled, provided ownership requirements are met

What to Expect

After submitting your claim and supporting documentation:

• Claims are reviewed for completeness
• Additional information may be requested if needed
• A final determination will be issued once review is complete

Processing times may vary depending on the complexity of the claim.

Veteran Exemption

If you are a single veteran with assets of less than $5,000, a married veteran with assets of less than $10,000, or an unmarried surviving spouse of an eligible veteran, you may apply for the Veterans’ Exemption of $4,000 applied to the assessed property value. Although it is unnecessary for the veteran to reside on that property in order to qualify, this exemption claim must be filed every year.

If you are a Veteran and currently have and are entitled to a “Homeowners’ Exemption”, that exemption provides greater tax savings ($7,000), and thus you may not find benefit in also filing annually for the “Veterans’ Exemption”.

Servicemember Civil Relief Act

Active-duty military personnel stationed outside of California or stationed in California but maintaining legal residence elsewhere, may be eligible for property tax relief under the Servicemembers Civil Relief Act (SCRA). This applies to personal property such as boats, aircraft, and manufactured homes.

Under the SCRA, eligible servicemembers may declare the tax situs of their personal property to be their home state or county, rather than Alameda County.

How to Apply

File BOE-261-D (Servicemembers Civil Relief Act Declaration) with our office or call our boats and aircraft section of the Business Personal Property unit at (510) 272-3838 or email us at assessorboataircraft@acgov.org

Other Exemptions

The exemptions below cover a variety of property types and uses, each with specific eligibility requirements. Because qualification depends on how the property is owned and used, we encourage you to review the descriptions below and contact our Other Exemptions Unit at 510-272-6587 or exemptions@acgov.org before filing. When emailing, please make sure to put the name of the organization and the assessor’s parcel or account number. This helps ensure the correct exemption is applied and avoids unnecessary delays in processing.

Churches & Religious

Church Exemption (Property Owned/Leased by a Church)

A Church Exemption may be claimed on property that is owned, leased, or rented by a religious organization and used exclusively for religious worship services (see Revenue & Taxation Code Section 206). The organization’s property must be used solely for religious worship and other activities reasonably necessary (church parking, for example) for the accomplishment of the church’s religious purposes.

For purposes of this exemption, “religious worship” generally includes services, rites, or ceremonies that are part of the organization’s religious practice.

Living quarters are not eligible for this exemption but may qualify under the Welfare Exemption provisions. If school and/or related activities are conducted on the property, a church exemption cannot be claimed, but the property may qualify for a Religious or Welfare Exemption.

Religious Exemption (Property Owned by a Church)

Property owned and operated by a church and used for religious worship, preschool, nursery school, kindergarten, school purposes of less than collegiate grade, or for purposes of both schools of collegiate grade and schools less than collegiate grade but excluding property used solely for schools of collegiate grade, may be eligible for a Religious Exemption (see Revenue & Taxation Code Section 207). Property used for school purposes only, where the owner does not conduct worship services, does not qualify for the Religious Exemption but may qualify for a Welfare Exemption.

Other Exemptions

Welfare Exemption (R&T §214)

Property owned and used by qualifying nonprofit organizations exclusively for religious, hospital, scientific, or charitable purposes. Eligibility is based on both the organization and the use of the property. The property must be used exclusively for qualifying purposes, and any non-qualifying or commercial use may affect eligibility. Certain housing programs and other specialized uses may qualify with additional requirements.

College Exemption (R&T §203)

Property owned or leased by nonprofit educational institutions of collegiate grade and used exclusively for educational purposes. The property must be used directly for educational activities. Property used for non-educational or commercial purposes may not qualify.

Public School Exemption (R&T §202)

Property, including leased property, used exclusively for public school purposes by a public school, charter school, community college, state college, state university, or the University of California. The property must be used exclusively for public educational purposes. Any non-qualifying use may affect eligibility.

Free Library / Museum Exemption

Property used exclusively for free public library or free museum purposes. The property must be open to the public and operated without charge. If the property is not free to the public, it may not qualify under this exemption and may need to be reviewed under the Welfare Exemption.

Lessor’s Exemption

Leased property used for qualifying exempt purposes, including public schools, community colleges, state colleges, state universities, nonprofit colleges, free libraries or museums, and religious worship. Eligibility is based on the use of the property by the lessee. Lease terms and use must meet the requirements of the applicable exemption.

Cemetery Exemption

Property used or held exclusively for the permanent deposit of human remains, or for the care and maintenance of such property. Portions of the property used for non-cemetery or commercial purposes may not qualify.

Claim Forms

We are providing the commonly used exemption claim forms below for your convenience. Click on any form number to find and download it from our Assessor Forms page.

Welfare Exemption

• BOE-267 – Welfare Exemption Claim Form (First Filing)

Welfare Exemption – Supplemental & Housing Programs

• BOE-267-L – Supplemental Affidavit, Housing Lower Income Households
• BOE-267-L1 – Supplemental Affidavit, Low-Income Housing Property of Limited Partnership
• BOE-267-L2 – Supplemental Affidavit, Housing Lower Income Households Tenant Data
• BOE-267-L3 – Supplemental Affidavit, Over-Income Tenant Data (140% AMI)
• BOE-267-L4 – Supplemental Affidavit, Over-Income Tenant Data (100% AMI)
• BOE-267-H – Supplemental Affidavit, Housing Elderly or Handicapped Families
• BOE-267-R – Supplemental Affidavit, Rehabilitation
• BOE-267-L-A – Lower Income Households Family Household Income Reporting Worksheet
• BOE-267-L-B – Lower Income Households Family Household Income Reporting Worksheet (100% AMI)

College Exemption

• BOE-264-AH – College Exemption Claim

Public School Exemption

• BOE-268-A – Public School Exemption

Free Library / Museum Exemption

• BOE-268-B – Free Public Library or Free Museum Claim

Lessor's Exemption

• BOE-263 – Lessors' Exemption Claim

Cemetery Exemption

• BOE-265 – Cemetery Exemption Claim

For information about institutional exemptions, contact our Other Exemptions Unit at (510) 272-6587 or exemptions@acgov.org.