Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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D

350.0000 DISABLED VETERANS' EXEMPTION

Annotation 350.0009

350.0009 Household Income. Federal laws and regulations provide for the rate of compensation paid to eligible survivors of a veteran because of a service-connected death. While the compensation paid monthly to the surviving spouse is increased for each dependent child, the law does not provide the dependent child with a separate entitlement to the additional benefits. Moreover, the statute and regulations that set forth the surviving spouse's benefits specify that the increased benefits are paid to the surviving spouse, even if the surviving spouse does not have actual or constructive custody of the minor child or the child is in active military service. Thus, the total amount of veterans' benefits paid to the unmarried surviving spouse, including the amount received for three dependent children, should be included in the calculation of household income for purposes of determining the appropriate property tax exemption allowed under Revenue and Taxation Code section 205.5. C 3/15/2005.