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California 20252026

SB 888

Property taxation: disabled veterans' exemption: household income.

Open original source Back to bills
Source: Open States / PluralUpdated 2026-09-12 13:12:55 UTC.

Official record

Measure details

Jurisdiction
California
Session
20252026
Chamber
upper
Classification
bill
Subjects
Propertytaxation, disabledveterans'exemption, householdincome
Introduced / first action
2026-01-14 00:00:00

Source-supplied abstracts

The California Constitution provides that all property is taxable and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption. Under existing law, the disabled veterans' exemption exempts from taxation part of the full value of property that constitutes the principal place of residence of a veteran, the veteran's spouse, or the veteran and veteran's spouse jointly, and the unmarried surviving spouse of a veteran, as provided, if the veteran incurred specified injuries or died while on active duty in military service, as described. Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000 if the household income of the claimant does not exceed $40,000, as adjusted for inflation, as specified. This bill would, until January 1, 2037, exclude service-connected disability payments from the definition of "household income" for purposes of the disabled veterans' exemption. The bill would also correct an erroneous cross-reference in the above-described provisions. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. 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. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.

Sponsors

Source-supplied history

Actions

  1. August 13 hearing: Held in committee and under submission.

  2. August 5 set for first hearing. Placed on suspense file.

  3. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  4. Coauthors revised.

  5. June 22 set for first hearing. Placed on suspense file.

  6. From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (June 16). Re-referred to Com. on REV. & TAX.

    committee-passage, committee-passage-favorable, referral-committee

  7. Coauthors revised.

  8. Re-referred to Coms. on M. & V.A. and REV. & TAX. pursuant to Assembly Rule 96.

    referral-committee

  9. Referred to Coms. on REV. & TAX. and M. & V.A.

    referral-committee

  10. In Assembly. Read first time. Held at Desk.

    reading-1

  11. Read third time. Passed. (Ayes 33. Noes 0. Page 4417.) Ordered to the Assembly.

    passage, reading-1, reading-3

  12. Ordered to special consent calendar.

  13. Read second time. Ordered to third reading.

    reading-1, reading-2, reading-3

  14. From committee: Do pass. (Ayes 7. Noes 0. Page 4256.) (May 14).

    committee-passage, committee-passage-favorable

  15. Set for hearing May 14.

  16. April 27 hearing: Placed on APPR. suspense file.

  17. Set for hearing April 27.

  18. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3956.) (April 20). Re-referred to Com. on APPR.

    committee-passage, committee-passage-favorable, referral-committee

  19. Read second time and amended. Re-referred to Com. on M. & V.A.

    amendment-passage, reading-1, reading-2, referral-committee

  20. From committee: Do pass as amended and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0. Page 3691.) (March 25).

    amendment-passage, committee-passage, committee-passage-favorable, referral-committee

  21. Set for hearing March 25.

  22. Referred to Coms. on REV. & TAX. and M. & V.A.

    referral-committee

  23. From printer. May be acted upon on or after February 14.

  24. Introduced. Read first time. To Com. on RLS. for assignment. To print.

    introduction, reading-1, referral-committee

When supplied by the API

Related measures

No resolvable related measure is supplied.