CA SB23

Exempts from property taxation the principal residence of veterans with 100% disability ratings, 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 deceased veterans who qualified or would have qualified for the exemption, or whose veteran spouse died from a service-connected injury or disease

Applies to property tax lien dates from January 1, 2025 through January 1, 2035, with the provision automatically repealing on January 1, 2036

Requires claimants to submit documentation from the U.S. Department of Veterans Affairs or military service proving the veteran's disability rating to the county assessor

Prohibits claimants from receiving any other real property tax exemption on the same residence, and the state will not reimburse local agencies for lost property tax revenues