CA AB2022

Exempts from property taxation the principal residence of veterans with 100% disability rating from the U.S. Department of Veterans Affairs, including those who are blind in both eyes, have lost use of two or more limbs, or are totally disabled due to military service

Extends the exemption to unmarried surviving spouses of qualifying deceased veterans, provided the veteran either previously qualified for the exemption or died from a service-connected injury or disease

Applies to property tax lien dates from January 1, 2027, through January 1, 2032, after which the provision automatically repeals

Requires claimants to submit documentation to the county assessor, including a VA letter demonstrating disability rating, and prohibits receiving any other real property tax exemption on the same residence

State will not reimburse local agencies for lost property tax revenues; the State Board of Equalization must annually report to the Legislature on the assessed value exempted and number of taxpayers receiving the exemption