Property taxation: homeowners’, veterans’, and disabled veterans’ exemptions.

Senator Archuleta's property tax reform measure would allow California veterans and disabled veterans to combine their existing military service exemptions with the standard homeowners' property tax exemption, pending voter approval of a related constitutional amendment in November 2026.

Under current law, property owners must choose between the $7,000 homeowners' exemption and either the $4,000 veterans' exemption or the $100,000-$150,000 disabled veterans' exemption. The proposed changes would permit qualifying homeowners to claim both types of exemptions simultaneously starting January 1, 2027, if voters approve the constitutional amendment. Local tax officials would process these dual exemptions without receiving state reimbursement for associated revenue losses or administrative costs.

The bill modifies standard election procedures to ensure the constitutional amendment appears on the November 2026 ballot, taking effect immediately as a tax levy. While local agencies and school districts may experience reduced property tax revenues from the expanded exemptions, the legislation explicitly prohibits state reimbursement for these losses, departing from typical revenue replacement requirements.