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California bills · 2025-2026 Regular Session

California SB 296

Property taxation: exemption: disabled veteran homeowners.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Cosponsors (19)

Summary

Official abstract published by the California legislature· summary

The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption and a veterans' organization exemption. This bill would exempt from taxation, as provided, 50% of that part of the full value of the property that does not exceed $1,000,000 that is owned by, and that constitutes the principal place of residence of, a veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly, if, among other things, the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the relevant assessment year, as prescribed, the bill would exempt 100% of that part of the full value of the property that does not exceed $1,000,000 from taxation. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 4:08 AM.

DateVoteResultYour legislators
Aug 24, 2026
Senate		Unfinished Business SB296 Archuleta et al. ConcurrencepassSet your home in California to see
Aug 19, 2026
House		SB 296 Archuleta Senate Third Reading By SchiavopassSet your home in California to see
Aug 13, 2026
House		Do pass as amended.passSet your home in California to see
Jun 29, 2026
House		Do pass as amended and be re-referred to the Committee on [Appropriations]passSet your home in California to see
Jul 1, 2025
House		Do pass as amended, and be re-referred to the Committee on [Revenue and Taxation] with recommendation: To Consent CalendarpassSet your home in California to see
May 29, 2025
Senate		Special Consent SB296 Archuleta et al.passSet your home in California to see
May 23, 2025
Senate		Do passpassSet your home in California to see
May 12, 2025
Senate		Placed on suspense filepassSet your home in California to see
Apr 28, 2025
Senate		Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent CalendarpassSet your home in California to see
Mar 26, 2025
Senate		Do pass, but first be re-referred to the Committee on [Military and Veterans Affairs]passSet your home in California to see

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