Form Boe-261-G (P1) - Claim For Disabled Veterans' Property Tax Exemption - 2010

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BOE-261-G (P1) REV. 17 (10-09)
2010 CLAIM FOR DISABLED VETERANS’
SACRAMENTO COUNTY ASSESSOR
PROPERTY TAX EXEMPTION
INSTITUTIONAL EXEMPTIONS DIVISION
If eligible, sign and file this form with the Assessor on or before February 15
3701 Power Inn Rd., Suite 3000
or on or before the 30th day following the date of Notice of Supplemental
Sacramento, CA 95826-4329
Assessment , whichever comes first. Please see instructions before completing.
(916) 875-0720
CLAIMANT NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
FOR ASSESSOR’S USE ONLY
DATE RECEIVED
APPROVED
DENIED
REASON FOR DENIAL
ASSESSOR’S PARCEL NUMBER
CLAIMANT’S NAME
SOCIAL SECURITY NUMBER
SPOUSE’S NAME
SOCIAL SECURITY NUMBER
STREET ADDRESS OF DWELLING (IF DIFFERENT FROM MAILING ADDRESS)
CITY
ZIP CODE
IF THE CLAIMANT IS AN UNMARRIED SURVIVING SPOUSE, ENTER THE NAME OF THE VETERAN AS SHOWN ON THE DISCHARGE DOCUMENTS
SOCIAL SECURITY NUMBER
Article XIII of the California Constitution, section 4(a), and Revenue and Taxation Code section 205.5 provide an exemption
of $100,000* of assessed value (Basic Exemption), as adjusted for the relevant assessment year for 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, has lost the use of two or more limbs, or is totally disabled. The
$100,000 Basic Exemption increases to $150,000* of assessed value (Low-Income Exemption), as adjusted for the relevant
assessment year, if your household income for last year did not exceed $40,000*, as adjusted for the relevant assessment
year. The exemption does not apply to direct levies or special taxes. Once granted, the Basic Exemption remains in effect
until terminated without any subsequent filing. Annual filing is required for any year in which a Low-Income Exemption is
claimed.
Totally disabled means that the United States Veterans Administration or the military service from which discharged has rated
the disability at 100 percent or has rated the disability compensation at 100 percent by reason of being unable to secure or
follow a substantially gainful occupation.
The Disabled Veterans’ Property Tax Exemption is also available to the unmarried surviving spouse of a veteran who, as a
result of service-connected injury or disease: 1) died either while on active duty in the military service or after being honorably
discharged and 2) served either 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.
The Disabled Veterans’ Property Tax Exemption provides for the cancellation or refund of taxes paid 1) when property becomes
eligible after the lien date (new acquisition or occupancy of a previously owned property) or 2) upon a veteran’s disability
rating or death. This further provides for the termination of the exemption on the date of sale or transfer of a property to a third
party who is not eligible for the exemption or on the date a person previously eligible for the exemption becomes ineligible.
* As provided by Revenue and Taxation Code section 205.5, the exemption amount and the household income limit shall be
compounded annually by an inflation factor. Please refer to the attached schedule for the current amounts and limits.
ThIS DOCUMENT IS NOT SUBjECT TO PUBLIC INSPECTION

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