For Veterans

Thank you for your service. The Alameda County Assessor’s Office is committed to ensuring you receive every property tax benefit you have earned.

Quick Eligibility Check: If you are a veteran with a service-connected disability rating from the U.S. Department of Veterans Affairs, you may qualify for a significant property tax exemption. Read on for details.

Disabled Veterans’ Exemption

California offers two levels of property tax exemption for disabled veterans:

Important: There is currently no provision in California law for a Disabled Veterans’ Exemption if your disability rating is less than 100%. If you are rated below 100%, you may still qualify for the standard Homeowner’s Exemption — learn more here.

Exemption Level Eligibility Exemption Amount (2026-27) Approx. Annual Tax Savings
Basic 100% disabled or unemployable; no income limit $180,671 ~$2,168
Low-Income 100% disabled or unemployable; household income at or below $81,131 $271,009 ~$3,252

Note: Exemption amounts and income limits are adjusted annually by the State Board of Equalization. Contact our office for the most current figures.

Who Qualifies

  • U.S. military veterans rated 100% disabled, 100% unemployable, or determined to be blind or paraplegic due to a service-connected injury or disease
  • Unmarried surviving spouses of deceased veterans who qualified for this exemption
  • Unmarried surviving spouses of veterans whose death was service-connected

Required Documents

  • Completed Claim for Disabled Veterans’ Property Tax Exemption (BOE-261-G) — Download Form
  • VA Rating Decision Letter showing 100% disability rating or unemployability determination
  • DD-214 (Certificate of Release or Discharge from Active Duty) showing honorable discharge
  • Proof of ownership (deed or title)
  • For Low-Income Exemption: completed Low-Income Worksheet with household income documentation

Surviving Spouses

Unmarried surviving spouses of eligible disabled veterans may continue to receive the exemption. The surviving spouse must continue to own and occupy the property as their principal residence. Additional documents required:

  • Marriage Certificate
  • Death Certificate or Report of Casualty
  • DIC (Dependency and Indemnity Compensation) Letter may substitute for the VA rating letter

Filing Deadlines

Annual Filing: Claims must be filed between January 1 and February 15 each year for the current fiscal year.
Late Filing: Claims filed after February 15 but before December 10 receive 80% of the exemption. Claims filed after December 10 will apply to the following fiscal year.
Supplemental Assessments: If you receive a Notice of Supplemental Assessment, you have 30 days to file a claim for the exemption on the supplemental assessment.
Retroactive Claims: In some cases, eligible veterans may file retroactive claims for up to eight prior years.

Servicemembers 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 (510) 272-3770.

Proposition 19 for Veterans

Severely disabled veterans may transfer their base year value to a replacement property anywhere in California, regardless of the new property’s value. This can be done up to three times. Learn more about Proposition 19.

Additional Veteran Resources

Frequently Asked Questions

Q: I’m rated at 70% disabled. Do I qualify?

A: Unfortunately, California law requires a 100% disability or unemployability rating for the Disabled Veterans’ Exemption. However, you may qualify for the Homeowner’s Exemption, which provides up to $7,000 off your assessed value. Learn more.

Q: Do I need to file every year?

A: Yes. Claims must be filed annually between January 1 and February 15. Our office will mail you a reminder, but the responsibility to file is yours.

Q: Can I receive both the Homeowner’s Exemption and the Disabled Veterans’ Exemption?

A: No. You may receive one or the other, but the Disabled Veterans’ Exemption is significantly larger. If you currently have a Homeowner’s Exemption, it will be replaced when your Disabled Veterans’ Exemption is approved.

Q: I just bought my home. When can I apply?

A: You can file your claim immediately. If you receive a Notice of Supplemental Assessment, you have 30 days from the notice date to file for the exemption on that supplemental assessment.

We Are Here to Help

Our Exemptions Division specializes in veterans’ benefits. We are happy to walk you through the process.

Phone: (510) 272-3770 | Email: HOEX@acgov.org

Office: 1221 Oak Street, Room 145, Oakland, CA 94612