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Disabled Veterans’ Property Tax Exemption in Nevada County (2026)
Veterans rated 100% disabled by the VA, or paid at the 100% rate due to unemployability, can reduce the assessed value of their Nevada County home by $180,671 in 2026, or by $271,009 if household income is under $81,131. The home must be your principal residence on January 1. The basic exemption is filed once; the low-income exemption is filed every year by February 15. Unmarried surviving spouses may also qualify.
2026 amounts
| Exemption | Amount off assessed value | Income limit | Filing |
|---|---|---|---|
| Basic | $180,671 | None | One time |
| Low-income | $271,009 | Household income below $81,131 | Every year by February 15 |
Who qualifies
- A veteran with a 100% service-connected disability rating, or compensated at 100% due to unemployability
- Not discharged under dishonorable conditions
- The home is the principal residence as of January 1
- Unmarried surviving spouses of qualifying veterans may also claim it
What to file
- Claim form BOE-261-G
- VA rating decision letter showing the 100% rating or unemployability
- DD-214
- Veteran’s ID, and marriage certificate if applicable
Deadlines
File by December 31 of the tax year for full benefits; late filings receive a reduced amount. Low-income filers who miss the annual February 15 filing revert to the basic exemption.
Why this matters when you buy
On a $600,000 home, a $180,671 exemption lowers the value the base tax rate applies to by nearly a third. Mention it to your lender early so your estimated payment reflects it once approved.
Contact: Nevada County Assessor, 950 Maidu Avenue, Nevada City, (530) 265-1232.
Frequently asked questions
How much is the disabled veterans’ exemption in Nevada County for 2026?
The basic exemption is $180,671 off assessed value. The low-income exemption is $271,009 for households with income below $81,131.
Who qualifies for the California disabled veterans’ property tax exemption?
Veterans with a 100% service-connected disability rating or paid at 100% for unemployability, who were not dishonorably discharged, for their principal residence. Unmarried surviving spouses may also qualify.
What form do I file for the disabled veterans’ exemption?
Form BOE-261-G, with the VA rating letter, DD-214 and ID, filed with the Nevada County Assessor.
Sources
Information current as of September 16, 2026. General information only, not legal, tax or lending advice.
