Revenue and Taxation Code section 276.3

(a)

In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is sold or otherwise transferred to a person who is not eligible for that exemption, the exemption shall cease to apply on the date of that sale or transfer.

(b)

In the event that property receiving a disabled veterans’ exemption as described in Section 205.5 is no longer used by a claimant as his or her principal place of residence, the exemption shall cease to apply on the date the claimant terminates his or her residency at that location.

(c)

Termination of the exemption under this section shall result in an escape assessment of the property pursuant to Section 531.1.

Source: Section 276.3, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=276.­3.­ (updated Jan. 1, 2003; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 276.3's source at ca​.gov