Disabled Person

Under certain circumstances described below, California law allows taxpayers the ability to permanently or temporarily reduce their assessed value, and/or transfer their protected Proposition 13 assessed value. Below is information about the major programs designed specifically for a disabled person.

Disabled Veterans Exemption

If you are a veteran who is rated 100% service-connected disabled by the Veterans Administration (or if you are the surviving spouse of such a veteran), you may be eligible for an exemption of up to $150,000 of the assessed value of your principal place of residence.

Tax Base Transfer (Proposition 110)

Proposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principle residence to a newly purchased or constructed replacement residence.