Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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D

350.0000 DISABLED VETERANS' EXEMPTION

Annotation 350.0005

350.0005 Disability Requirement. The veteran must have received while in military service a qualifying disability specified in Revenue and Taxation Code section 205.5(a) as follows:

1. Blind in both eyes, or

2. Loss of use of two or more limbs, or

3. Totally disabled because of injury or disease.

Any living veteran may qualify under this section with either of the three disabilities on or after the time the exemption becomes effective. Thus, for disease, he must have the disability on or after January 1, 1979 to qualify; for injury he must have the disability on or after January 1, 1975 to qualify. LTA 6/26/1979 (No. 79/108).