Military and Veterans Affairs

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, 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 was alive and if certain conditions are met. 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, 2025, but occurring before January 1, 2035. 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 that it is the intent of the Legislature to apply those requirements to the bill and would set forth specified information relating to those 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.

This measure would urge the United States Congress to pass the Major Richard Star Act to ensure veterans with disabilities receive their full United States Department of Defense retirement pay and United States Department of Veterans Affairs disability compensation without offset.

Existing law authorizes a member of the United States Army Reserve or the National Guard who is called to active duty, as specified, to defer payments on certain obligations while serving on active duty. Existing law requires the reservist or the reservist's designee to deliver a written request for the deferral to the obligor in order to receive a deferral. This bill would require a request for deferral to be submitted not later than 90 days following the period of active duty on which the deferral is based.

Existing law requires any person who purchases or receives a firearm to possess a firearm safety certificate, with specified exemptions, including active or honorably retired members of the armed forces, as specified, where individuals in those organizations are properly identified. Under existing law, proper identification includes the Armed Forces Identification Card or other written documentation certifying that the individual is an active or honorably retired member of the armed forces. This bill would additionally include the Veteran Health Identification Card issued by the Department of Veterans Affairs as proper identification for the above provisions.

Existing law requires the secretary of the Department of Veterans Affairs to conduct audits on the internal controls of the department, as specified. This bill would require the department to, on or before July 1, 2025, and on or before July 1 each year thereafter, submit a report to the Governor, the Legislature, the Senate Committee on Military and Veterans Affairs, and the Assembly Committee on Military and Veterans Affairs. The bill would require the report to include, but not be limited to, a description of significant problems discovered by the department's internal auditor and a summary of investigations and reviews conducted by the department during the previous year. The bill would additionally require the report to be made available to the public, as specified.