Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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D

350.0000 DISABLED VETERANS' EXEMPTION

Annotation 350.0045

350.0045 Totally Disabled. "Totally Disabled" means that the United States Veterans Administration or military service, as a result of injury or disease incurred by a veteran in military service, has rated the veteran's disability at 100 percent or has rated the veteran's disability compensation at 100 percent for inability to secure or follow a substantially gainful occupation. Revenue and Taxation Code section 205.5 makes it clear that it is the Department of Veterans Affairs or the military service from which the veteran was discharged, and not the assessor's office, which is charged with determining whether a veteran meets the definition specified for "totally disabled." Although sections 205.5 and 277 of the Revenue and Taxation Code do not specify a particular form for certification, some form of evidence from the Department of Veterans Affairs or the applicable military service that the veteran has been rated as 100 percent disabled or that the veteran's disability compensation has been rated at 100 percent by reason of the veteran being unable to secure or follow a substantially gainful occupation, must be submitted by a person claiming the exemption. C 5/13/1980; C 1/7/1999.