The California Constitution and Revenue and Taxation Code Section 205.5 provides a property tax exemption for the home of a disabled veteran or an unmarried spouse of a deceased disabled veteran.
There is a basic $100,000 exemption or a low-income (less than $52,470) $150,000 exemption available to a disabled veteran who, because of an injury incurred in military service:
An unmarried surviving spouse may also be eligible if the service person died as the result of a service-connected injury or a disease incurred while on active duty or as the result of active duty. In other words, a veteran may not have been eligible during his or her lifetime, but the surviving spouse may become eligible for the exemption upon the veteran's death.
Note: Both exemption amounts are annually adjusted for cost of living index; as of January 1, 2013, the exemption amounts are $122,128 and $183,193, respectively.