Senators Valladares and Grove have put forward legislation creating a comprehensive property tax exemption for California veterans with total service-connected disabilities and their surviving spouses. The measure would apply to properties serving as primary residences for veterans who are either blind in both eyes, have lost the use of two or more limbs, or have received a 100% disability rating from the U.S. Department of Veterans Affairs.

The exemption would extend to unmarried surviving spouses of eligible veterans, provided the veteran either qualified for the exemption while living or died from service-connected causes. Properties owned through various arrangements - including joint tenancy, community property, and certain corporate structures - would qualify when meeting occupancy requirements. The bill maintains exemption eligibility for veterans or surviving spouses temporarily residing in care facilities, as long as family members occupy the residence.

To obtain the exemption, claimants must submit documentation from the Department of Veterans Affairs or military service verifying the qualifying disability rating. The State Board of Equalization would collect and report annual data on the number of recipients and total assessed value exempted. While local agencies would not receive state reimbursement for resulting revenue reductions, the measure includes provisions for covering state-mandated administrative costs. The exemption would apply to property tax assessments from January 2025 through January 2035, after which it would sunset.