California has recently passed several property tax bills aimed at helping disabled veterans, seniors, and surviving spouses. You may have seen headlines promising tax relief or lower property taxes, but many homeowners are now opening their tax bills and asking the same question:
Why did my assessed value not change?
The answer lies in how these laws actually work. Senate Bills 23, 56, and 296 provide exemptions, not reassessments. While they can reduce your tax bill, they do not correct over assessed property values. That distinction is where most of the confusion begins.
This article explains what each bill does, who qualifies, and how these changes affect real homeowners in practice so you can understand what relief they offer and what they do not.
The Most Important Thing to Understand First
Before breaking down each bill, one point needs to be very clear.
These bills do not change your property’s assessed value.
Instead, they reduce the taxable portion of that value through exemptions. If your home is already assessed too high compared to the market, an exemption alone does not fix the problem.
Exemptions and valuation appeals are two separate processes. They are governed by different rules, different deadlines, and different standards of review. One can lower your tax bill temporarily. The other corrects the value on the assessor’s roll.
Understanding this difference prevents disappointment and helps homeowners make better decisions.
SB 23 Expanded Disabled Veteran and Surviving Spouse Exemptions
What SB 23 Does
SB 23 expands and modernizes California’s Disabled Veterans’ Property Tax Exemption. It improves access for veterans with qualifying service connected disabilities and for surviving spouses who previously lost eligibility due to technical or administrative reasons.
The intent is to ensure that eligible households receive relief without being unfairly disqualified due to outdated rules, filing gaps, or documentation issues.
How the Exemption Works
SB 23 provides a fixed dollar exemption that reduces the portion of your assessed value subject to taxation.
It does not trigger a reassessment, adjust market value, or correct errors in the assessor’s valuation. The assessor’s enrolled value remains exactly the same.
Real Life Example
A disabled veteran owns a home assessed at 750,000 dollars. After applying under SB 23, they receive a 161,083 dollar exemption.
The assessed value remains 750,000 dollars.
The taxable value becomes 588,917 dollars.
The tax bill goes down, but the value on the assessment roll does not change.
If comparable sales support a market value closer to 650,000 dollars, the homeowner is still overpaying even after receiving the exemption.
SB 56 Income Based Adjustments and Eligibility Changes
What SB 56 Does
SB 56 refines how income qualifications apply to certain veteran and senior exemptions. The goal is to better target relief to households on fixed incomes, adjust outdated income thresholds, and prevent automatic disqualification due to modest income changes.
While the intent is positive, SB 56 introduces additional paperwork and annual income verification requirements.
What Homeowners Often Miss
Income affects exemption eligibility only. It does not change assessed value, reflect market conditions, or automatically adjust your tax rate.
When income fluctuates, exemptions may change, but the underlying valuation remains untouched.
Real Life Example
A senior homeowner earns 48,000 dollars and qualifies for an exemption. One year, a one time retirement distribution increases reported income to 55,000 dollars.
The exemption is reduced or removed.
The assessed value stays the same.
The tax bill increases.
At the same time, the home is assessed at 520,000 dollars even though comparable sales support a value closer to 470,000 dollars. Without a valuation review, the homeowner overpays during the year the exemption is reduced.
SB 296 Continuity of Benefits for Seniors and Surviving Spouses
What SB 296 Does
SB 296 focuses on preserving exemptions during life transitions such as the death of a spouse, aging into eligibility, or administrative delays and filing gaps.
The goal is to reduce situations where exemptions are unintentionally lost due to timing issues or technical mistakes.
What Still Applies
Despite improved protections, applications often must still be filed, deadlines still matter, and documentation is still required. The law reduces risk, but it does not remove responsibility.
Real Life Example
A surviving spouse continues living in a home that previously qualified for a veteran’s exemption. Due to missed paperwork during a difficult period, the exemption lapses.
The exemption is removed.
The tax bill increases sharply.
The assessed value never changes.
The home remains assessed at a market peak from several years earlier. SB 296 helps reduce these outcomes but does not eliminate the need for proactive review.
Why These Bills Create So Much Confusion
Across all three bills, the pattern is consistent.
Tax bills may go down.
Assessed values do not change.
Over assessments are not corrected.
This leads to common questions like why the value did not drop, why taxes are still high, or whether the assessor made a mistake.
In most cases, the issue is not the exemption. It is the underlying valuation.
When Exemptions Alone Are Not Enough
Another Real Life Scenario
A disabled veteran receives the full exemption available under current law. The tax bill decreases, but the homeowner still pays more than neighbors with similar homes.
The reason is simple. Those neighbors successfully appealed their assessed values in prior years.
Exemptions reduce taxes.
Appeals correct values.
They work together, but they are not the same process.
The Best Case Outcome Exemption Plus Valuation Review
The most effective results occur when both tools are used correctly.
The exemption reduces taxable value.
A successful appeal lowers the assessed value.
The combined result produces a fair and accurate tax bill.
This approach ensures homeowners receive both the relief provided by law and protection against over assessment.
Final Takeaway
SB 23, SB 56, and SB 296 provide meaningful relief for veterans, seniors, and families, but they do not guarantee fair assessments.
If you qualify for one of these exemptions, you should still ask whether the exemption was applied correctly and whether your assessed value reflects current market reality.
Understanding the difference can prevent years of unnecessary overpayment. Exemptions help, but accurate valuations matter just as much.
If you believe your property is over assessed, contact our firm for a free consultation to review both your exemption status and your assessed value.