Form Boe-261-G - Claim For Disabled Veteran'S Property Tax Exemption - 2007 Page 3
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4BOE‑261‑G (S2F) REV. 14 (8‑07)
DiSABLED VEtERANS’ ExEmPtiON iNFORmAtiON AND iNStRUctiONS
GENERAL iNFORmAtiON
California property tax laws provide that an exemption of up to $111,296 of assessed value ($111,296 Exemption) is available to
property which constitutes the home of a veteran, or the home of the unmarried surviving spouse of a veteran, who, because of injury or
disease incurred in military service, is blind in both eyes or has lost the use of two or more limbs or is totally disabled. The $111,296
Exemption increases to $166,944 of assessed value ($166,944 Exemption) if your household income for last year did not exceed $49,979.
Once granted, the $111,296 Exemption remains in effect until terminated. Annual filing is required for any year in which a $166,944
Exemption is claimed.
LEGISLATION, which became effective commencing with the 1994‑95 fiscal year, expanded the disabled veterans’ property tax exemption
to the unmarried surviving spouse of a person who, as a result of a service‑connected injury or disease, died while on active duty in the
military service and served in time of war or in time of peace in a campaign or expedition for which a medal has been issued by Congress.
This law provides that the Veterans Administration shall determine whether an injury or disease is service‑connected.
There are two alternatives by which a disabled veterans’ property tax exemption may be granted:
Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owner’s principal place of residence
as of 12:01 a.m. January 1 each year, or
Alternative 2: The exemption is available to an eligible owner of a dwelling subject to Supplemental Assessment(s) resulting from a change
in ownership or completion of new construction on or after January 1 provided,
(a) The owner occupies or intends to occupy the property as his or her principal place of residence within 90 days after the
change in ownership or completion of construction, and
(b) The property is not already receiving the disabled veterans’ exemption or another property tax exemption of greater
value. If the property received an exemption of lesser value on the current roll, the difference in the amount between
the two exemptions shall be applied to the Supplemental Assessment.
(c) The owner does not own other property which is currently receiving the disabled veterans’ exemption.
Exemption under Alternative 2 will apply to the Supplemental Assessment(s), if any, and the full exemption will be allowed for the following
fiscal year(s).
To obtain the exemption, the claimant must be an owner or co‑owner, a purchaser named in a contract of sale, or a shareholder in a
corporation where the rights of shareholding entitle the claimant to possession of a home owned by the corporation. The dwelling
may be any place of residence subject to property tax; a single‑family residence, a structure containing more than one dwelling unit, a
condominium or unit in a cooperative housing project, a houseboat, a manufactured home (mobilehome), land you own on which you live
in a state‑licensed trailer or manufactured home (mobilehome), and the cabana for such a trailer or manufactured home (mobilehome).
A dwelling does not qualify for the exemption if it is, or is intended to be, rented, vacant and unoccupied, or the vacation or secondary
home of the claimant.
If the disabled veterans’ exemption is granted and the property later becomes ineligible for the exemption, you are responsible
for notifying the Assessor of that fact immediately. Section 279.5 of the Revenue and Taxation Code provides for a penalty of
25 percent of the escape assessment added for failure to notify the Assessor when the property is no longer eligible for the exemption. You
will be sent a notice on or shortly after January 1 each year to ascertain whether you have retained your eligibility. To avoid the penalty,
you must so notify the Assessor by the following June 30.
Once granted, the $111,296 Exemption remains in effect until terminated. Annual filing is required where the $166,944 Exemption
is claimed. Once terminated, a new claim form must be obtained from and filed with the Assessor to regain eligibility.
DEADLiNES FOR timELY FiLiNGS
Alternative 1: The full exemption is available if the filing is made by 5 p.m. on February 15. If a claim for the exemption is filed
after that time but by 5 p.m. on December 10, 90 percent of the exemption is available. For claims filed after that time, 85 percent
of the exemption is available. If a late filed claim is made for the $166,944 Exemption, in conjunction with a timely filed claim for the
$111,296 Exemption, a claimant shall qualify for 90 percent or 85 percent of the additional exemption amount (i.e., 90 percent or
85 percent of $166,944 less $111,296).
Alternative 2: The full exemption (up to the amount of the supplemental assessment), if any, is available if the filing is made by
5 p.m. on the 30th day following the Notice of Supplemental Assessment issued as a result of a change in ownership or completed new
construction. If a claim is filed after the 30th day following the date of the Notice of Supplemental Assessment but on or before the date
on which the first installment of taxes on the supplemental tax bill becomes delinquent, 80 percent of the exemption available may be
allowed. Thereafter, no exemption is available on the supplemental assessment.
iNStRUctiONS
If your name is printed on the form, make sure that it is correct and complete. Change the printed address if it is incorrect. If you are the
unmarried surviving spouse of a veteran, enter the veteran’s name as shown on the discharge documents; if you are using your maiden
name or a surname other than the deceased veteran’s name, attach an explanation.
If there are no entries printed on the form when you receive it, enter your full name and mailing address, including your zip code.
LOCATION OF THE DWELLING. If the parcel number or the legal description of the property and the address of the dwelling are printed
on the form, check to see that they are printed correctly and correct them if they are not. These entries identify the dwelling on which you
claim the exemption.
If the dwelling has no street address, so state. Do not enter a post office box number for the address of the dwelling.
TELEPHONE NUMBER. Enter the telephone number at which you can usually be reached during the daytime.
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