SB 23: 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, 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 was alive and if certain conditions are met. 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, 2025, but occurring before January 1, 2035. 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 would state that it is the intent of the Legislature to apply those requirements to the bill and would set forth specified information relating to those requirements.

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): Democratic 1 · Republican 12

“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. February 2, 2026Returned to Secretary of Senate pursuant to Joint Rule 56.
2. April 28, 2025April 28 set for first hearing canceled at the request of author.
3. March 28, 2025Set for hearing April 28.
4. March 12, 2025From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on M. & V.A.
5. March 5, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
6. February 26, 2025Set for hearing March 12.
7. February 25, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
8. January 29, 2025Referred to Coms. on REV. & TAX. and M. & V.A.
9. December 3, 2024(Corrected December 12).
10. December 3, 2024From printer. May be acted upon on or after January 2.
11. December 2, 2024Introduced. Read first time. To Com. on RLS. for assignment. To print.