Military Personnel and Seniors

Property Tax Relief for Military Personnel

Military personnel on active duty are eligible to defer the payment of their taxes under the provisions of the Servicemembers Civil Relief Act. Instead of the penalties, costs, and fees imposed under California law, the unpaid taxes are subject only to interest at the rate of six percent (6%) per annum.

While the Act provides for 6% interest per annum of deferred taxes, the San Joaquin County Treasurer-Tax Collector will waive penalties, costs, interest, and will suspend tax sale of qualified properties.

This application form may be completed by the military servicemember, his or her adult dependent (including spouse), or any other individual authorized by the servicemember to act on his or her behalf. Please complete the information below and file the form with the tax collector of the county in which the property is located. Please attach a copy of your orders and a letter from the commanding officer to the application.

Disabled Veterans’ Property Tax Exemption

The Disabled Veterans' Exemption reduces the property tax liability on the principal place of residence of qualified veterans who, due to a service-connected injury or disease, have been rated 100% disabled or are being compensated at the 100% rate due to unemployability. An unmarried surviving spouse of a qualified veteran may also claim the exemption.

There are two levels of the Disabled Veterans' Exemption:

Basic – The basic exemption, also referred to as the $100,000 exemption, is available to all qualifying claimants. The exemption amount is compounded annually by an inflation factor. For example, for 2018, the basic exemption amount is $134,706.

Low-Income – The low-income exemption, also referred to as the $150,000 exemption, is available to qualifying claimants whose annual household income does not exceed a specified income limit. The amounts for both the low-income exemption and the annual income limit are compounded annually by an inflation factor. For example, for 2018, the low-income exemption amount is $202,060 and the annual household income limit is $60,490.

For detailed information about this program please visit the Disabled Veterans' Exemption | California Board of Equalization.

You can also download the form from the Cal Assessor website: 

Veteran’s Exemption of Business License or Peddler License Fee

Section 16102 of the California Business and Professions Code allows every soldier, sailor, or marine of the United States, who has received an honorable discharge or a release from active duty under honorable conditions from such service, to hawk, peddle, and vend any goods, wares or merchandise owned by him, (except spirituous, malt, vinous, or other intoxicating liquor), without payment of any license fee.

This fee exemption is subject to annual review and approval. Please download and complete the application form. Mail the application and any supporting documents to the Treasurer-Tax Collector’s Office at P.O. Box 2169, Stockton, CA 95201-2169.

Property Tax Postponement

The program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria including 40 percent equity in the home and an annual household income of $45,000 or less.

Please call (800) 952-5661 or email postponement@sco.ca.gov to join their mailing list. For detailed information about this program please visit Property Tax Postponement | California State Controller.

Senior Citizens Living in Lincoln Unified School District (excluding Brookside Estates Development)

You may qualify for a reduction of the Mello-Roos Special Tax that was approved by the voters in the Lincoln Unified School District on September 25, 1990, if you meet ALL of the following criteria:

  • You must be at least 62 years of age on or before July 1, 2024.
  • You must be the head of your household or the spouse of the head of your household.
  • No school age children may reside in or claim this dwelling.
  • The address claimed must be your principal residence.

If you meet all of the criteria listed above, you may apply for a senior citizen tax reduction between April 1 and May 15 by visiting the Lincoln Unified School District Education Center, located at 2010 West Swain Road between the hours of 8:00 a.m. to 4:30 p.m, weekdays or by calling (209) 953-8716.