Committee approves SB 23 to exempt primary homes of 100% disabled veterans from property tax

Senator Valadares presented SB 23, called the Homes for Heroes Act, which would exempt from property tax the primary residence of veterans who have a 100% service-connected disability rating and would extend the same exemption to an unmarried surviving spouse under specified conditions. "SB 23 would fully exempt the primary residents of 100% disabled veterans from property taxes," Senator Valadares said, adding the measure ensures an unmarried surviving spouse receives the same exemption if the late spouse would have qualified.

Witnesses representing veterans' organizations, county veterans services officers and housing providers offered support. Seth Reeb, a U.S. Army combat veteran and representative for several veterans groups, said the exemption is "not just a benefit for them, it's an investment in California's economy," and argued that property tax relief would help disabled veterans remain in their communities. JR Wilson of the Disabled American Veterans Department of California noted the exemption would apply to properties for lien dates occurring between Jan. 1, 2025 and Jan. 1, 2035 and described administrative requirements for county assessor offices.

Supporters emphasized the measure targets the subset of veterans with the most severe service-connected disabilities and said the exemption could reduce displacement and homelessness among disabled veterans. Multiple county and veterans-service witnesses — including representatives from the California Association of County Veterans Service Officers, the Veteran Transition Center, and local Purple Heart chapters — testified in favor.

After testimony and brief member remarks, the committee voted to pass SB 23. The roll call recorded Senators McNerney, Valadares, Ashby, Grayson and Umberg voting "aye." The measure was reported out of committee to the Committee on Military and Veterans Affairs for further consideration.