Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

D

350.0000 DISABLED VETERANS' EXEMPTION

Annotation 350.0030

350.0030 Qualification of Veteran by Type of Injury.

A. Totally Disabled (Injury or Disease)

1. the veteran qualifies if in addition to being a resident of California on the current lien date:

a. He had the qualifying injury on or after January 1, 1975 or the qualifying disease on or after January 1, 1979 (effective dates of exemption), and

b. Either:

(1) was a resident of California at time of entry into the service, or

(2) was a resident of California on March 1, 1975.

B. Blind in Both Eyes

1. The veteran qualifies if in addition to being a resident of California on the current lien date:

a. He had the qualifying disability on or after November 8, 1966 (effective date of exemption), and

b. Either:

(1) was a resident of California at time of entry into service, or

(2) was a resident of California:

(a) on November 7, 1972, or

(b) on November 8, 1966, or

(c) five out of nine years prior to April 15, 1974.

C. Loss of Use of Two or More Limbs

1. The veteran qualifies if, in addition to being a resident of California on the current lien date:

a. He had the qualifying disability on or after November 2, 1954 (effective date of the exemption), and

b. Either:

(1) was a resident of California at time of entry into service, or

(2) was a resident of California:

(a) on November 7, 1972, or

(b) on November 2, 1954, or

(c) five out of nine years prior to April 15, 1974. LTA 6/26/1979 (No. 79/108).