AB 2022 California Assembly · 2025-2026 Regular Session

Property taxation: exemption: disabled veteran homeowners.

Summary

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 and a veterans' organization exemption. This bill would exempt from taxation, as provided, 50% of the full value of the property owned by, and that constitutes the principal place of residence of, a veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the relevant assessment year, as prescribed, the bill would exempt 100% of the full value of the property from taxation. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2027, but occurring before January 1, 2032. 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 also 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.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Aug 2026

Assembly Passage

May 2026

Senate Passage

Governor

Introduced Feb 17, 2026 Last action Aug 13, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

02/17/26 - Introduced → 03/26/26 - Amended Assembly · 3 edits · Mar 26, 2026

MINOR

AB 2022 was amended to broaden the eligibility criteria for a property tax exemption for disabled veteran homeowners. The key change restructures the conditions so that a veteran no longer must meet all three separate disability requirements simultaneously; instead, the specific physical disability criteria (blindness or loss of limbs with a 100 percent rating) and total disability from military service are now alternative paths to qualify. This makes it easier for more disabled veterans to receive the exemption.

Scope change

The exemption's eligibility was broadened. Previously a veteran had to satisfy three cumulative conditions (property ownership, specific physical disability with 100 percent rating, AND total disability from military service). Now only two conditions are required, with the two disability criteria serving as alternatives rather than both being mandatory.

ELIGIBILITY

The bill changed 'all of the following conditions' to 'both of the following conditions,' reducing the number of required conditions from three to two. Condition (C), which previously required that the veteran be totally disabled from military service as a separate cumulative requirement, was reworded to begin with 'or the,' making it an alternative to condition (B) rather than an additional requirement. A veteran now qualifies if they meet the property ownership condition plus either the specific physical disability criteria (blind in both eyes or lost use of two or more limbs with a 100 percent rating) OR total disability from military service.

TECHNICAL

Minor grammar correction in the digest: 'if the veteran was alive' changed to 'if the veteran were alive' (subjunctive mood).

Header updated to reflect 'AMENDED IN ASSEMBLY MARCH 26, 2026' and page numbers adjusted from 99 to 98 due to reformatting.

Floor votes · Assembly May 21, 2026

How they voted

69–0

Passed · 10 other

Total votes 79

May 21, 2026

D Democratic59

52 Yea 7

88% Yea

R Republican20

17 Yea 3

85% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Aug 13, 2026

Upper · Passed

In committee: Held under submission.

upper

Aug 3, 2026

Committee

In committee: Referred to APPR. suspense file.

upper

Jun 23, 2026

Upper · Passed

From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 22). Re-referred to Com. on APPR.

upper

Jun 10, 2026

Upper · Passed

From committee: Do pass and re-refer to Com. on M. & V.A. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on M. & V.A.

upper

Jun 4, 2026

Introduced

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

upper

Jun 3, 2026

Committee

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

upper

May 21, 2026

Lower · Passed

Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 0. Page 5217.)

lower

May 14, 2026

Lower · Passed

From committee: Do pass. (Ayes 15. Noes 0.) (May 14).

lower

May 13, 2026

Committee

In committee: Set, first hearing. Referred to APPR. suspense file.

lower

Apr 30, 2026

Committee

Re-referred to Com. on APPR.

lower

Apr 29, 2026

Lower · Passed

Read second time and amended.

lower

Apr 28, 2026

Introduced

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 27).

lower

Apr 27, 2026

Committee

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

lower

Apr 6, 2026

Committee

Re-referred to Com. on REV. & TAX.

lower

Mar 26, 2026

Lower · Passed

Read second time and amended.

lower

Mar 25, 2026

Introduced

From committee: Amend, and do pass as amended and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (March 24).

lower

Mar 5, 2026

Committee

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

lower

Mar 2, 2026

Committee

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

lower

Feb 18, 2026

Lower · Passed

From printer. May be heard in committee March 20.

lower

1 primary · 0 co-sponsors