Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Disabled Veterans' Exemption

United States military Veterans with a 100% VA disability or unemployability rating due to a service-connected injury or the unmarried surviving spouse, may be eligible for property tax savings on their primary residence. It is a one-time filing, as long as it remains your primary residence. Our quick and easy filing process takes 15 minutes and requires your VA rating letter and DD-214 to qualify.

If you are already receiving your Disabled Veterans Exemption, it will be reflected on your property tax bill in the upper-right corner under section “Exemptions” with a reduction for “Other.”

Basic
Disabled Veterans' Exemption Application

Apply now

What are the general requirements?

You must submit the following information to apply for the exemption:

  • A copy of the veteran’s DD214 stating the character of service.
  • A copy of the veteran's rating decision letter from the Veterans Administration indicating 100% service-connected disability or compensated at 100% due to unemployability along with the effective date of rating.
  • The complete rating decision letter from the Veterans Administration indicating 100% service-connected disability and effective date of rating.

OR        

Additional Savings for Low-Income Levels: 

There are two levels of the Disabled Veterans' Exemption: basic and low-income.

  • The basic exemption is available to a qualified veteran or the unmarried surviving spouse regardless of income. 

  • The low-income exemption is dependent upon the annual household income of the veteran or the unmarried surviving spouse.

Deadline to file:

A qualified applicant must file by the end of the calendar year for the tax year in which they wish to seek relief. For example, an applicant acquiring property in March 2022 must file an exemption claim by December 31, 2022 in order to be considered timely.

Applications received after that date are still eligible for exemption, but will only receive 85% of the appropriate exemption for that year. Applicants will then receive 100% of the appropriate exemption every year thereafter.

  • Applicants for the basic exemption require a one-time filing. The exemption will then be applied automatically every year thereafter until no longer eligible.
  • Applicants for the low-income exemption require an annual filing. The annual filing deadline is February 15.​

How do I apply for the Disabled Veterans' Exemption?

You can file in one of three ways.

Option 1: Apply by email

Email the completed application and necessary information to: ARCCDVETS@sdcounty.ca.gov

Option 2: Apply by mail

Mail the completed application and necessary information to the following address:

JORDAN Z. MARKS, ASSESSOR
 Disabled Veterans’ Exemption Section
1600 Pacific Highway, Room 103
San Diego, CA 92101
 

Option 3: Apply in person

Submit the completed application at any of our available office locations linked below.

Find a Location

For assistance with completing the form, only our staff at the San Diego Assessor Main Office can assist:

County Administration Center
 1600 Pacific Highway, Suite 103
San Diego, CA 92101

  • Veterans of the United States military who are rated 100% disabled as result of a service-connected disability, or who are compensated at 100% due to unemployability
  • Unmarried surviving spouses may qualify if:
    • The disabled veteran was eligible for the exemption during the veteran’s lifetime or whose death was service-connected

      OR

    • The veteran died on active duty as the result of a service-connected disease or injury.​

Yes, the exemption can be applied up to 8 years retroactively.

The Exemption value is provided by the California State Board of Equalization and adjusted annually for inflation, on a principal place of residence. View the Exemption Values below.

SCHEDULE FOR DISABLED VETERANS' EXEMPTION

EXEMPTION AMOUNTS AND HOUSEHOLD INCOME LIMITS

Lien Date

Basic Exemption

Low-Income Exemption

Low-Income Household Limit

2024

$169,769

$254,656

$76,235

2023

$161,083

$241,627

$72,335

2022

$149,993

$224,991

$67,355

2021

$147,535

$221,304

$66,251

2020

$143,273

$214,910

$64,337

2019

$139,437

$209,156

$62,614

2018

$134,706

$202,060

$60,490

2017

$130,841

$196,262

$58,754

2016

$127,510

$191,266

$57,258

2015

$126,380

$189,571

$56,751

2014

$124,932

$187,399

$56,101

2013

$122,128

$183,193

$54,842

2012

$119,285

$178,929

$53,566

2011

$116,845

$175,269

$52,470

If all disabled veterans on title reside at the property as their principal place of residence, they are each entitled to their own exemption.

If you qualified for a prior year Disabled Veterans’ Exemption, it takes approximately 3 months for the San Diego County Tax Collector to issue a refund. If you have questions regarding the status of your refund check their phone number is (619) 531-5813.

Contact your lender when you receive your tax bill reflecting that the exemption has been applied. You can find your tax bill at the San Diego County Tax Collector's Office.

The basic Disabled Veterans’ Exemption rolls over annually. The low-income exemption application needs to be applied for annually.

Yes, the veteran can apply for the Disabled veteran’s exemption at the property as long as it’s their primary place of residence and they provide a copy of the marriage certificate.

Yes, the exemption amount is based on their ownership interest of the property.

  • A completed application BOE 261-G.
  • Copy of the VA rating decision letter or a letter from the VA stating the death was service-connected.
  • A copy of the DD-214 or a USDVA document stating the “Character of Service.”
  • A copy of the marriage certificate.
  • A copy of the death certificate.
  • Surviving spouse of the veteran cannot be remarried.

If you need assistance finding your Veteran Affairs (VA) documents, contact the the U.S. Department of Veterans Affairs.

If you need a copy of a San Diego County death certificate or marriage certificate, please contact the Recorder’s Office (619) 237-0502.

To qualify for the low-income exemption the household income for the previous calendar year must not exceed the current year’s limit. Income from veteran’s benefits and social security benefits counts towards your household income.

If applying for Low income, we will ask to review your tax returns for prior years and an income statement. You can find the Household Income Worksheet here.