Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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D

350.0000 DISABLED VETERANS' EXEMPTION

Annotation 350.0020

350.0020 Qualification of Spouse by Type of Injury of Veteran.

A. Totally Disabled (Injury or Disease). The spouse qualifies if in addition to being a resident of California on the current lien date:

1. Either:

a. he veteran had the qualifying injury or disease at time of death, or

b. the veteran would have qualified with such an injury or disease except that he died prior to January 1, 1977 (for injury) or January 1, 1979 (for disease), and

2. Either:

a. the veteran was a resident of California at time of entry into the service, or

b. the out-of-state veteran was a resident of California on January 1, 1975, or

the surviving spouse was a resident of California on January 1, 1975. The residency requirement is met even though the veteran died prior to January 1, 1975 if the spouse was a resident on January 1, 1975.

B. Blind in Both Eyes. The spouse qualifies if in addition to being a resident of California on the current lien date:

1. Either:

a. the veteran had the qualifying disability on or after November 8, 1966, or

b. the veteran would have qualified with such a disability except that he died prior to January 1, 1977, and

2. Either:

a. the veteran was a resident of California at time of entry into the service, or

b. the veteran was a resident of California on November 7, 1972, or November 8, 1966, or five out of nine years prior to April 15, 1974, or

c. the surviving spouse was a resident of California on November 7, 1972. The residency requirement is met even though the veteran died prior to November 7, 1972 if the spouse was a resident on November 7, 1972.

C. Loss of Use of Two or More Limbs. The spouse qualifies if, in addition to being a resident of California on the current lien date:

1. Either:

a. the veteran had the qualifying disability on or after November 2, 1954, or

b. the veteran would have qualified with such a disability except that he died prior to January 1, 1977, and

2. Either:

a. the veteran was a resident of California at time of entry into the service, or

b. the veteran was a resident of California on November 7, 1972, November 2, 1954, or five out of nine years prior to April 15, 1974, or

c. the surviving spouse was a resident of California on November 7, 1972. The residency requirement is met even though the veteran died prior to November 7, 1972 if the spouse was a resident on November 7, 1972. LTA 6/26/1979 (No. 79/108).