CA AB 1014

Title: Property taxation: exemption: principal residence: disabled veterans and their unmarried surviving spouses.
Author: Pilar Schiavo

Summary
AB 1014, as amended, Schiavo. Property taxation: exemption: principal residence: disabled veterans and their unmarried surviving spouses. The California Constitution provides various veteran’s real property tax exemptions, including a $1,000 exemption for veterans meeting certain criteria, a $1,000 exemption for unmarried spouses of deceased veterans meeting certain criteria, and a $1,000 exemption for parents of deceased veterans meeting certain criteria (regular veteran’s exemptions).The California Constitution also authorizes the Legislature to exempt from property taxation in whole or in part the home of a person or a person’s spouse, including an unmarried surviving spouse, if the person incurred specified injuries or died while on active duty in military service, as described. Existing property tax law, pursuant to this authorization, provides a disabled veteran’s property tax exemption for 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 is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled as a result of injury or disease incurred in military service, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service (disabled veteran’s exemption). 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.Existing property tax law provides that a disabled veteran’s exemption granted to a claimant is in lieu of the regular veteran’s exemptions and any other real property tax exemption to which the claimant may be entitled.This bill, for property tax lien dates occurring on or after January 1, 2024, would instead allow a claimant to combine the disabled veteran’s exemption with any other real property exemption to which the claimant may be entitled, including the regular veteran’s exemptions. 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 state the intent of the Legislature to comply with these requirements.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.

Status
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Bill Documents
CA AB 1014 - 03/16/23 - Amended Assembly
03/16/23 - CA AB 1014 (03/16/23 - Amended Assembly)