California disabled veterans who miss the February 15 deadline for the low-income property tax exemption still have until December 10 to file, and a claim made in that stretch earns 90% of the 2026 exemption. A claim filed after December 10 earns 85%. The full amount goes only to claims filed by 5 p.m. on February 15.
For the 2026 lien date, the California State Board of Equalization lists a low-income exemption of $271,009 and a household income limit of $81,131. The exemption reduces the assessed value on which the property tax is figured, so a 90% claim still removes a large share of that value.
What the December 10 date means in practice
San Luis Obispo County’s assessor spells out the schedule on its claim form page. The full low-income exemption is available when the claim is filed by 5 p.m. on February 15 of each year. A claim filed after that time but by 5 p.m. on December 10 receives 90%, and a later claim receives 85%…