SB 82: Property taxation: disabled veterans’ exemption: eligibility letters.

Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veterans property tax exemption for the principal place of residence of a veteran or a veterans spouse, including an unmarried surviving spouse, if the veteran, because of an injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service.

This bill would require a county assessor to accept an electronically generated letter of service-connected disability, as defined, in lieu of an original letter of service-connected disability, at the discretion of the claimant, for purposes of verifying eligibility for the above-described exemption. By imposing duties on local tax officials, the bill would impose a state-mandated local program.

This bill would incorporate additional changes to Section 205.5 of the Revenue and Taxation Code proposed by AB 1361 to be operative only if this bill and AB 1361 are enacted and this bill is enacted last.

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.