Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
350.0000 DISABLED VETERANS' EXEMPTION
350.0035 Residence. Section 4(a) of article XIII of the California Constitution provides that the Legislature may exempt the home of a disabled veteran, and Revenue and Taxation Code section 205.5 provides that property constituting the principal place of residence of a disabled veteran is exempt from taxation. Neither provision requires that the home be real property; therefore, a documented vessel used as a residence may qualify. C 4/21/1983.