CA SB296

Exempts from property taxation the principal residence of veterans who are blind in both eyes, have lost the use of two or more limbs, or are totally disabled (100% disability rating) due to service-connected injury or disease

Extends the same property tax exemption to unmarried surviving spouses of qualifying deceased veterans, provided the property was the veteran's principal residence at death

Applies to property tax lien dates from January 1, 2026 through January 1, 2036, after which the exemption expires

Requires claimants to provide documentation from the U.S. Department of Veterans Affairs or military service branch proving disability rating to the county assessor

The state will not reimburse local agencies for lost property tax revenues resulting from this exemption