BOE-261-G (P1) REV. 21 (05-12)
2013 CLAIM FOR DISABLED VETERANS’
PROPERTY TAX EXEMPTION
Filing deadlines vary depending upon the event which a claimant is filing.
Please see instructions on page 3 for filing deadlines.
FOR ASSESSOR’S USE ONLY
CLAIMANT NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
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 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. There are two exemption levels - a basic exemption and
one for low-income household claimants, both of which are adjusted annually for inflation*. The exemption does not apply to direct levies or special
taxes. Once granted, the Basic Exemption remains in effect without annual filing until terminated. Annual filing is required for any year in which a
Low-Income Exemption is claimed. Please refer to the attached schedule for the current amount and household income limits.
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 tied to the California Consumer Price Index.
THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION