AB 2022: Property taxation: exemption: disabled veteran homeowners.

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans’ exemption and a veterans’ organization exemption.

This bill would exempt from taxation, as provided, 50% of the full value of the property owned by, and that constitutes the principal place of residence of, a veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the relevant assessment year, as prescribed, the bill would exempt 100% of the full value of the property from taxation. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill also would include additional information required for any bill authorizing a new tax expenditure.

The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Sponsors

Sponsors by party (alphabetical): Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. August 13, 2026In committee: Held under submission.
2. August 3, 2026In committee: Referred to APPR. suspense file.
3. June 23, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 22). Re-referred to Com. on APPR.
4. June 10, 2026From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on M. & V.A.
5. June 4, 2026From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
6. June 3, 2026Referred to Coms. on REV. & TAX. and M. & V.A.
7. May 21, 2026In Senate. Read first time. To Com. on RLS. for assignment.
8. May 21, 2026Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 0. Page 5217.)
9. May 18, 2026Read second time. Ordered to third reading.
10. May 14, 2026From committee: Do pass. (Ayes 15. Noes 0.) (May 14).
11. May 14, 2026Joint Rule 62(a), file notice suspended. (Page 5030.)
12. May 13, 2026In committee: Set, first hearing. Referred to APPR. suspense file.