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, 2036, 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.
This measure would designate the Feather River Bridge and Overhead of State Highway Route 20 in the Cities of Marysville and Yuba City as the POW/MIA Bridge. The measure would request the Department of Transportation to determine the cost of appropriate signs showing this special designation and, upon receiving donations from nonstate sources covering that cost, to erect those signs.
This measure would honor those service members who have served and are serving in our nation's military, and would recognize the month of May 2025 as National Military Appreciation Month.
Existing law authorizes the board of supervisors of any county to grant financial assistance, relief, and support to indigent veterans, as specified. Existing law authorizes this assistance to include the necessary expenses, not to exceed $350, for burial or cremation of any indigent veteran. This bill would increase that amount to $1,000.
This measure would honor the men and women who have served and are serving in our nation's military and would recognize the month of May 2025 as Military Appreciation Month.
California's Senate Resolution 49 designates June 25, 2025, as the state's official commemoration of the 75th anniversary of the Korean War. The resolution honors the service and sacrifice of Korean War veterans (over 36,000 U.S. service members died) and recognizes the enduring U.S.-South Korea alliance forged during the conflict. It is a ceremonial resolution with no binding policy changes, intended to raise awareness of this historical event.
Senate Concurrent Resolution 18 (SCR 18) designates March 25, 2025, as National Medal of Honor Day in California. This resolution honors the recipients of the Medal of Honor, the United States' highest military award for valor.
This measure would recognize "Women Warriors" by proclaiming the week of March 16, 2025, to March 22, 2025, inclusive, as Women's Military History Week in California, recognize the hard-fought contributions of women to the military and freedom, and encourage Californians to honor the courageous sacrifices that women have made since the historic lifting of the ban on women in combat on January 24, 2013.
