Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Disabled Veterans' Exemption

The Disabled Veterans' Exemption is available for qualified veterans or the unmarried surviving spouse of the veteran to reduce their property taxes. The exemption amount is adjusted annually due to inflation. Find out qualifications and how to apply below.

General Requirements:

You must submit the following information to file 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.

Basic and 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.

Claims 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.

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

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

Apply by mail:

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

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

Apply by email:

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

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 ​

Yes. An unmarried surviving spouse 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.​

In addition to the items listed above, the unmarried surviving spouse must submit the following information:

  • A copy of the marriage certificate
  • A copy of the death certificate
  • Additional documentation may be required

The exemption depends on the assessed value of the property, percentage of ownership, timeliness of filing a claim for the exemption and household income of the veteran or the unmarried surviving spouse. ​

To qualify for the low-income exemption, the household income of the qualifying veteran or the unmarried surviving spouse must not exceed the state’s annual income limit. Low-income exemptions require an annual filing.​

Claims for the basic exemption require a one-time filing. The exemption will then be applied automatically every year thereafter until no longer eligible.

Claims for the low-income exemption require an annual filing. The annual filing deadline is February 15.​

Yes. California State law allows retroactive filings in some cases, subject to late-filing penalties.​