asset_type: graduated-exemption

body: How much property tax does a disabled veteran owe in each state? All 50 states offer some form of property tax exemption for veterans with service-connected disabilities, but the exemption amount, qualifying disability rating, home value caps, and surviving spouse provisions vary enormously. This dataset records each state's exemption type, dollar amounts or percentage thresholds by disability rating level, home value limits, surviving spouse eligibility, annual adjustment mechanism, and the specific statutory citation.

key_field: state

licence: unknown

title: State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

type: dataset


body:
**State:** California

**Statute citation:** Cal. Rev. & Tax. Code § 205.5

**Minimum disability rating:** 100% (or blind in both eyes, or lost the use of two or more limbs)

**Exemption at 100% disability:** Exemption on that part of the full value of the residence that does not exceed $100,000 (as adjusted for inflation); $150,000 (as adjusted) if household income does not exceed $40,000 (as adjusted)

**Exemption at lower ratings:** None — only veterans who are totally disabled, blind in both eyes, or have lost the use of two or more limbs qualify

**Home value cap:** $100,000 of assessed value exempt (as adjusted annually per CPI); $150,000 if household income does not exceed $40,000 (as adjusted)

**Surviving spouse eligible:** Yes — unmarried surviving spouse qualifies if the deceased veteran qualified during lifetime, or would have qualified under laws effective January 1, 1977, or died from a service-connected disease; surviving spouse must remain unmarried

**Annual adjustment:** Yes — both the exemption amounts ($100,000/$150,000) and the household income limit ($40,000) are compounded annually by the California Consumer Price Index for all items, measured February to February, as determined by the California Department of Industrial Relations

**Primary residence required:** Yes — must constitute the principal place of residence of the veteran

> Property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran’s spouse, or the veteran and the veteran’s spouse jointly, is exempted from taxation on that part of the full value of the residence that does not exceed one hundred thousand dollars ($100,000), as adjusted for the relevant assessment year as provided in subdivision (i), if the veteran is blind in both eyes, has lost the use of two or more limbs, or if the veteran is totally disabled as a result of injury or disease incurred in military service.

Source: <https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=205.5.&lawCode=RTC>

state: California

statute_citation: Cal. Rev. & Tax. Code § 205.5

title: California — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

type: graduated-exemption

unverified_fields: annual_adjustment, exemption_at_100_percent, home_value_cap, statute_citation, surviving_spouse_eligible


body:
**State:** Florida

**Statute citation:** Fla. Stat. § 196.081

**Minimum disability rating:** 100% (total and permanent disability)

**Exemption at 100% disability:** Full exemption from taxation on homestead real estate

**Exemption at lower ratings:** None — only veterans with total and permanent service-connected disability qualify under this section

**Home value cap:** No cap — full exemption on homestead property

**Surviving spouse eligible:** Yes — exemption carries over to surviving spouse as long as spouse holds legal or beneficial title to the homestead, permanently resides thereon, and does not remarry; if spouse sells, may transfer exemption up to the amount from the most recent ad valorem tax roll to a new primary residence

**Annual adjustment:** No annual inflation adjustment — exemption is a full (100%) tax exemption rather than a dollar amount

**Primary residence required:** Yes — must be owned and used as a homestead; veteran must be a permanent resident of Florida on January 1 of the tax year

> Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran is totally and permanently disabled is exempt from taxation, if the veteran is a permanent resident of this state on January 1 of the tax year for which exemption is being claimed

Source: <https://leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.081.html>

minimum_disability_rating_percent: 100% (total and permanent disability)

state: Florida

title: Florida — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

unverified_fields: annual_adjustment, exemption_at_100_percent, home_value_cap, minimum_disability_rating_percent, statute_citation, surviving_spouse_eligible


body:
**State:** Virginia

**Statute citation:** Va. Code § 58.1-3219.5

**Minimum disability rating:** 100%

**Exemption at 100% disability:** Full exemption from taxation on real property used as principal place of residence

**Exemption at lower ratings:** None — only veterans rated 100% service-connected, permanent, and total disability qualify

**Home value cap:** No cap — full value of the qualifying dwelling and up to one acre of land (or more if the locality provides a larger exemption under Article 2)

**Surviving spouse eligible:** Yes — surviving spouse qualifies so long as the veteran's death occurred on or after January 1, 2011, and the surviving spouse does not remarry; applies without restriction on moving to a different principal place of residence

**Annual adjustment:** No annual inflation adjustment specified in the statute; exemption is a full (100%) tax exemption rather than a dollar amount

**Primary residence required:** Yes — the veteran must occupy the real property as his principal place of residence

> the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence

Source: <https://law.lis.virginia.gov/vacode/title58.1/chapter36/section58.1-3219.5/>

state: Virginia

title: Virginia — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

unverified_fields: annual_adjustment, home_value_cap, minimum_disability_rating_percent, statute_citation, surviving_spouse_eligible