California Form BOE-261-G is the Claim for Disabled Veterans’ Property Tax Exemption, and it is the form a disabled veteran or an unmarried surviving spouse files with the county assessor to remove a portion of the assessed value of a principal residence from property tax under California Revenue and Taxation Code §205.5. The current revision printed on the form is Rev. 33 (5-22), so confirm the bottom-left corner of your PDF matches before you write a single entry.
This exemption can wipe out thousands of dollars in property tax each year, but the State Board of Equalization reports that more than 15% of first-time claims are returned for missing VA rating letters, wrong effective dates, or income proof errors, which delays relief by an entire fiscal year. Getting each box right matters because the assessor uses the exact date and rating you write to decide whether you qualify for the basic exemption or the higher low-income exemption, and whether the relief starts in the current year or the next lien date.
Here is what you will learn in this guide:
- 🪖 Who qualifies under §205.5 and how the basic and low-income tiers differ
- 📄 Every line on BOE-261-G explained in plain English with a sample entry
- 👨👩👧 Three full filer walkthroughs (veteran, surviving spouse, low-income claimant)
- 📬 How to file with your county assessor by mail, in person, or online
- ⚠️ The 10 most common mistakes that trigger denials, holds, or proration
What the Form Is and Who Must File It
BOE-261-G is the official one-page claim form (with a second instructions page) used to apply for California’s Disabled Veterans’ Property Tax Exemption on a principal place of residence. It is prescribed by the California State Board of Equalization but it is filed locally with the assessor of the county where the home sits, because California property tax administration is a county function under Rule 135 of the Property Tax Rules.
The exemption removes a flat dollar amount of assessed value from the home’s taxable base, and that base amount is inflation-adjusted every year under §205.5(g). For the 2025 lien date, the basic exemption removed roughly $169,769 of assessed value, and the low-income exemption removed roughly $254,656. Those figures rise each January, so confirm the current numbers on the BOE letter to assessors for the lien year you are claiming.
You must file BOE-261-G if you are one of the following: a veteran rated 100% service-connected disabled by the U.S. Department of Veterans Affairs, a veteran rated less than 100% but compensated at the 100% rate due to individual unemployability, a veteran who is blind in both eyes or has lost the use of two or more limbs from service, or the unmarried surviving spouse of such a veteran (including a spouse of a service member who died in the line of duty). The home must be your principal place of residence on the lien date (January 1) or on the date you take occupancy if you bought mid-year.
Filing is not automatic. The assessor will not apply the exemption based on your VA rating alone. You must submit the form with a copy of your VA rating decision letter, and surviving spouses must also submit the veteran’s death certificate and marriage certificate.
Before You Start: Documents and Information You Need
Gather every document below before you open the PDF. Missing one item is the most common reason the assessor mails the form back with a hold notice, which can push your relief into the next fiscal year.
- VA rating decision letter showing 100% service-connected, individual unemployability, blindness, or loss of limbs — without it the assessor cannot verify the disability under §205.5(b).
- Effective date of disability taken directly from the VA letter — this date controls whether the exemption applies retroactively to a past lien date.
- Social Security Number for the claimant (and spouse if filing low-income) — the assessor uses this for cross-county duplicate-claim checks.
- Property’s Assessor’s Parcel Number (APN) from your most recent property tax bill — entering the wrong APN routes the claim to the wrong parcel.
- Date you purchased or occupied the home — this triggers the 90-day filing window for new claims under §205.5(e).
- Veteran’s DD-214 or service discharge document — some counties (Los Angeles, San Diego, Orange) require it on first claim.
- Death certificate and marriage certificate if you are an unmarried surviving spouse — these prove eligibility under §205.5(c).
- Prior-year federal tax return if you plan to claim the low-income tier on companion form BOE-261-G1 — the income limit was about $76,235 for 2025 claims and rises each year.
- Driver’s license or California ID matching the property address — proves principal residence under Rule 135.
- Trust or LLC documents if title is held in a revocable trust — the claimant must be a present beneficiary occupying the home.
Where to Get the Form and How to Access It
The official PDF lives on the BOE Disabled Veterans’ Exemption page, and the direct link to the fillable claim is BOE-261-G (Rev. 33, 5-22). The companion annual income form is BOE-261-G1, which only low-income filers complete every year after the initial claim.
Every California county assessor also hosts the form on its own site, and many counties accept e-filing through their property tax portals. Examples include the Los Angeles County Assessor exemption portal, the San Diego County Assessor forms page, the Orange County Assessor exemptions page, and the Sacramento County Assessor exemption page. Always file with the county where the property is located, even if you live or work in another county.
If you cannot download the PDF, call your county assessor and request a paper copy by mail. Most assessors will mail the blank form within three business days. You can also pick up the form in person at the assessor’s public counter during regular business hours.
Do not use a copy of the form from a non-government website. Tax software and third-party services sometimes host outdated revisions, and the assessor will reject any version that is not the current Rev. 33 (5-22).
Step-by-Step: How to Fill Out BOE-261-G Line by Line
The form has one filing page divided into a header block, a four-part claimant section, an exemption-type checkbox section, a property section, a certification block, and an assessor-use-only footer. Complete every box that applies, and write N/A in any box that does not apply rather than leaving it blank, because blank boxes are the second-most-common reason for return mail.
Header: County Assessor Name and Mailing Address
The top-left block asks you to write the name and address of the county assessor where you are filing. The form does not pre-print this, so you must add it yourself.
Find the correct mailing address on your county assessor’s website, such as the Los Angeles County Assessor contact page. Write it cleanly in block capitals so the post office routes it correctly if the envelope is damaged.
For example, Maria Lopez writes LOS ANGELES COUNTY ASSESSOR, 500 W. TEMPLE ST., ROOM 225, LOS ANGELES, CA 90012 in the header block.
A common nuance is moving across county lines. If you sold a home in San Diego County and bought in Riverside County, you must file a new BOE-261-G with Riverside, not transfer the old claim.
The most common mistake here is mailing the form to the BOE in Sacramento. The BOE does not process exemption claims, and a form sent to Sacramento can take 30–60 days to forward to the right county.
A misconception filers carry is that “California” agencies are interchangeable. They are not — only the county assessor can grant this exemption.
Section 1: Claimant Information — Name and Mailing Address
This block asks for the claimant’s full legal name and mailing address, which is the veteran or the unmarried surviving spouse, not a child or caregiver helping fill out the form.
Print your name as it appears on your VA rating letter, because the assessor cross-checks the two documents. Use LAST, FIRST, MIDDLE INITIAL format unless your county instructs otherwise.
For example, Carlos Mendoza writes MENDOZA, CARLOS A. and the mailing address 1428 Maple Ave., Long Beach, CA 90805.
A nuance is the P.O. Box question. You may use a P.O. Box for the mailing address, but the property address in Section 4 must be a physical street address.
A common mistake is writing a nickname or shortened name (Charlie instead of Carlos). The assessor will flag the mismatch and request a corrected form, delaying processing by weeks.
A misconception is that the surviving spouse should write the deceased veteran’s name here. The claimant is the surviving spouse, so the spouse’s own name belongs in this block.
Section 1: Social Security Number
The form requires the claimant’s Social Security Number in the small box next to the name field. This is authorized under Revenue and Taxation Code §205.5 and is kept confidential.
Write all nine digits with the standard hyphen format XXX-XX-XXXX, and confirm the digits match your Social Security card exactly.
For example, Carlos Mendoza enters 555-12-3456 in the SSN box.
A nuance arises for surviving spouses: enter the spouse’s SSN, not the deceased veteran’s. The veteran’s SSN goes in Section 2 instead.
A common mistake is leaving this blank because the filer worries about identity theft. A blank SSN field triggers an automatic rejection because the assessor cannot run the duplicate-claim check required by §205.5(f).
A misconception is that the assessor shares the SSN with the IRS or VA. The county uses it only for internal cross-checks and does not transmit it outside the assessor’s office.
Section 2: Veteran’s Information — Name, SSN, Service Dates
If the claimant is the surviving spouse, this block captures the deceased veteran’s identifying details. If the claimant is the veteran, you may skip this block or enter SAME AS ABOVE.
Pull the veteran’s name, SSN, and dates of service directly from the DD-214 to keep the entries consistent across documents.
For example, surviving spouse Janet Reilly writes the veteran’s name REILLY, THOMAS J., SSN 444-55-6677, and service dates 06/12/1968 – 08/30/1972.
A nuance applies to remarried-then-widowed spouses. Under §205.5(c), remarriage disqualifies the spouse permanently, even if the second marriage also ends in death or divorce.
A common mistake is entering the veteran’s VA file number in the SSN field. The two are different — the SSN is what the form requires.
A misconception is that “service dates” means dates of combat. They mean the active-duty enlistment and discharge dates as printed on the DD-214.
Section 3: Type of Exemption — Basic or Low-Income
This is the single most important checkbox on the form. You must check either Basic or Low-Income, not both.
The basic exemption has no income test. The low-income exemption removes more assessed value but requires the household income to be at or below the annual threshold (about $76,235 for 2025 claims), and you must file BOE-261-G1 every year to keep it.
For example, Aisha Brown, whose household income is $58,000, checks the Low-Income box and attaches BOE-261-G1.
A nuance is that you can switch tiers year to year. If your income rises above the limit, you simply file a new BOE-261-G claiming the basic tier the next year.
A common mistake is checking Low-Income without filing the companion BOE-261-G1. The assessor will then default the claim down to the basic tier and you lose the higher exemption for that year.
A misconception is that the low-income tier is a separate program. It is the same §205.5 exemption at a higher dollar amount, governed by the same statute.
Section 3: Effective Date of Disability
Enter the effective date the VA assigned to your 100% rating, not the date of the rating letter itself. This date is printed on the VA decision letter, usually labeled “effective date” or “date of entitlement.”
Use MM/DD/YYYY format and triple-check it against the letter, because §205.5(e) lets the assessor apply the exemption retroactively up to eight prior fiscal years if the effective date is older than the claim date.
For example, Carlos Mendoza received his 100% rating letter dated 03/15/2025, but the letter shows an effective date of 11/01/2022. He writes 11/01/2022.
A nuance is the difference between rating date and effective date. The VA often back-dates 100% ratings to the original claim date, which can unlock thousands of dollars in refunds for prior years.
A common mistake is writing the rating-letter date instead of the effective date, which can shrink a multi-year refund into a single-year exemption.
A misconception is that the exemption only applies going forward. Under §205.5(e), refunds for prior years are available if you file within the statute of limitations.
Section 4: Property Information — Address and APN
Enter the property address (physical street address) and the Assessor’s Parcel Number (APN) of the home you are claiming. Find the APN on your annual property tax bill or on the county assessor’s parcel viewer.
Write the APN exactly as it appears on the bill, including dashes (e.g., 7012-018-024).
For example, Maria Lopez writes property address 2245 Sunset Blvd., Los Angeles, CA 90026 and APN 5404-022-017.
A nuance is mixed-use property. If the home includes a rented room or accessory dwelling unit, only the portion you occupy as your principal residence qualifies, and the assessor will prorate.
A common mistake is using the mailing address from the tax bill instead of the property’s situs address. The two are sometimes different (especially for trust-held property), and the wrong address routes the claim to the wrong parcel.
A misconception is that vacation homes qualify. They do not — §205.5(a) requires the home to be your principal place of residence.
Section 4: Date of Occupancy and Date of Acquisition
Two dates go in this part: the date you acquired the property (close of escrow) and the date you occupied it as your principal residence. They are often the same, but not always.
Use MM/DD/YYYY format. If you bought the home as an investment first and later moved in, the occupancy date is what triggers the 90-day filing window under §205.5(e).
For example, Carlos Mendoza closed escrow on 04/10/2024 but moved in on 05/22/2024. He enters 04/10/2024 as the acquisition date and 05/22/2024 as the occupancy date.
A nuance applies to active-duty service members who buy a home and rent it out until discharge. The occupancy date is the day they actually move in, not the close of escrow.
A common mistake is leaving the occupancy date blank when it matches the acquisition date. Write the date in both fields rather than leaving either blank.
A misconception is that the lien date (January 1) controls the filing window. For new purchases, the occupancy date controls, and the 90-day clock starts then.
Section 5: Certification and Signature
The bottom block contains a sworn statement that everything on the form is true under penalty of perjury under California law. Sign and date it on the day you mail or submit the form.
Print your name, sign, write your phone number and email, and enter the date in MM/DD/YYYY format.
For example, Janet Reilly signs her name in cursive, prints JANET M. REILLY, writes phone (818) 555-0142, email jreilly@email.com, and date 02/10/2026.
A nuance is that a power-of-attorney holder may sign only if a copy of the POA is attached and the POA specifically authorizes property tax filings.
A common mistake is signing in pencil or with an electronic signature on a county that requires wet ink. Always sign in blue or black ink unless your county portal explicitly accepts e-signature.
A misconception is that a notary is required. BOE-261-G does not require notarization — only the claimant’s signature under penalty of perjury.
Assessor’s Use Only Footer
Leave this block blank. The county assessor’s staff completes it during processing.
If you mistakenly write in this section, draw a single line through your entry, initial it, and submit the form anyway — do not start a new form, because that resets your filing date.
For example, if Maria Lopez accidentally writes a parcel number in the assessor block, she lines through it, writes her initials ML, and mails the form.
A nuance is that some counties stamp this block on receipt and return a copy to you. Keep that stamped copy as proof of filing.
A common mistake is filling in this block to “be helpful.” It can confuse intake staff and slow processing.
A misconception is that this block is optional for the assessor. It is mandatory for the assessor’s audit trail under Rule 135.
Three Filled-Out Examples Using Real Scenarios
Below are three named filers walking through the form from top to bottom. Each table shows the most important entries.
Example 1: Carlos Mendoza — 100% Disabled Veteran, Basic Exemption
Carlos is a 58-year-old Marine veteran rated 100% service-connected for a back injury. He bought a home in Long Beach in April 2024 and moved in the following month.
| Form Section | What Carlos Enters |
|---|---|
| County Assessor Header | LOS ANGELES COUNTY ASSESSOR, 500 W. TEMPLE ST., ROOM 225, LOS ANGELES, CA 90012 |
| Claimant Name | MENDOZA, CARLOS A. |
| Claimant SSN | 555-12-3456 |
| Veteran’s Info | SAME AS ABOVE |
| Type of Exemption | ☒ Basic |
| Effective Date of Disability | 11/01/2022 |
| Property Address / APN | 1428 Maple Ave., Long Beach, CA 90805 / 7245-018-024 |
| Acquisition / Occupancy Dates | 04/10/2024 / 05/22/2024 |
| Certification & Signature | Carlos A. Mendoza, (562) 555-0188, 06/15/2024 |
Example 2: Janet Reilly — Unmarried Surviving Spouse
Janet is a 71-year-old widow whose husband Thomas, a Vietnam-era Army veteran, was rated 100% disabled before his death in 2025. She has lived in their San Diego home for 22 years and never remarried.
| Form Section | What Janet Enters |
|---|---|
| County Assessor Header | SAN DIEGO COUNTY ASSESSOR, 1600 PACIFIC HWY., SAN DIEGO, CA 92101 |
| Claimant Name | REILLY, JANET M. |
| Claimant SSN | 222-33-4455 |
| Veteran’s Name / SSN | REILLY, THOMAS J. / 444-55-6677 |
| Type of Exemption | ☒ Basic |
| Effective Date of Disability | 03/14/2010 |
| Property Address / APN | 847 Linda Vista Rd., San Diego, CA 92110 / 432-110-22 |
| Acquisition / Occupancy Dates | 07/01/2003 / 07/01/2003 |
| Death Certificate Attached | YES — Thomas J. Reilly, d. 09/12/2025 |
| Certification & Signature | Janet M. Reilly, (619) 555-0142, 02/10/2026 |
Example 3: Aisha Brown — Low-Income Disabled Veteran
Aisha is a 44-year-old Air Force veteran rated 100% disabled for PTSD. Her household income is $58,000, below the annual threshold, so she claims the low-income tier and attaches BOE-261-G1.
| Form Section | What Aisha Enters |
|---|---|
| County Assessor Header | SACRAMENTO COUNTY ASSESSOR, 3636 AMERICAN RIVER DR., SACRAMENTO, CA 95864 |
| Claimant Name | BROWN, AISHA T. |
| Claimant SSN | 666-77-8899 |
| Veteran’s Info | SAME AS ABOVE |
| Type of Exemption | ☒ Low-Income (BOE-261-G1 attached) |
| Effective Date of Disability | 01/15/2024 |
| Household Income | $58,000 (on BOE-261-G1) |
| Property Address / APN | 2901 Elm St., Sacramento, CA 95817 / 014-0123-045 |
| Acquisition / Occupancy Dates | 11/01/2025 / 11/15/2025 |
| Certification & Signature | Aisha T. Brown, (916) 555-0177, 01/05/2026 |
How to File the Completed Form
You file BOE-261-G with the county assessor where the property sits, not with the BOE or the Franchise Tax Board. There is no filing fee for this exemption under §205.5.
By mail. Send the signed original, the VA rating letter, and any required attachments by USPS to the assessor’s mailing address. Use certified mail with return receipt so you have proof of the postmark date. Processing typically takes 30–90 days.
In person. Drop the form at the assessor’s public counter. Bring a second copy and ask the clerk to stamp it as received so you walk away with proof of filing. Counter hours are usually weekdays 8:00 a.m. to 5:00 p.m.
Online portal. Several large counties accept e-filing. Examples include the Los Angeles County e-file portal and the Orange County Assessor portal. Upload the signed PDF plus attachments, and save the confirmation email as proof.
By fax. A few counties still accept fax filings, but follow up with mail because fax-only filings can be lost. Keep the transmission confirmation page as proof.
The key deadlines under §205.5(e) are: file by January 1 for 100% of the exemption on that lien year, file between January 1 and February 15 for 90% of the exemption, file between February 16 and December 10 for 85%, and after December 10 the exemption is prorated further. New buyers and newly rated veterans get a 90-day window from the qualifying event to claim full exemption regardless of these dates.
What Happens After You File
Within about two weeks, the assessor mails an acknowledgment that the claim is in process. Keep this letter — it is your first proof of receipt.
The assessor then verifies the VA rating letter, cross-checks the SSN against any other exemptions you might be claiming (you cannot stack the disabled veterans’ exemption with the homeowners’ exemption on the same parcel), and confirms the property is your principal residence. Verification can take 30 to 90 days.
If approved, the assessor reduces the net taxable value on your next property tax bill by the exemption amount. If you are owed a refund for prior years, the county tax collector issues a check, usually within 60 days of the approval letter.
If the claim is denied, you receive a written notice explaining why. You have 60 days to appeal to the county Assessment Appeals Board, and you may also request informal reconsideration directly from the assessor by submitting corrected paperwork.
Mistakes to Avoid When Filling Out the Form
- Mailing the form to the BOE in Sacramento. The BOE does not process claims, and the form must be re-routed to the right county, costing weeks.
- Writing the rating-letter date instead of the effective date. This shrinks any retroactive refund.
- Leaving the SSN blank. The assessor cannot run the duplicate-claim check and will reject the form.
- Checking both Basic and Low-Income. The form is invalid until you re-file with one box checked.
- Forgetting to attach the VA rating letter. Without it, the assessor cannot verify eligibility.
- Using an outdated revision of the form. Anything older than Rev. 33 (5-22) is rejected on intake.
- Claiming both the homeowners’ exemption and BOE-261-G on the same parcel. California law forbids stacking, so the assessor cancels the smaller exemption.
- Surviving spouse remarrying before filing. Remarriage permanently disqualifies the spouse under §205.5(c).
- Using a nickname instead of legal name. The mismatch with the VA letter triggers a hold.
- Missing the 90-day window after a qualifying event. Late filings are prorated down to as little as 80% of the exemption.
- Forgetting to sign and date the certification. An unsigned form has no legal effect and resets your filing date when re-submitted.
Do’s and Don’ts
Do’s
- Do download the current Rev. 33 (5-22) PDF directly from the BOE forms page every time, because revisions change.
- Do attach a clean photocopy of the VA rating decision letter, because the assessor needs to read it without straining.
- Do file by certified mail with return receipt so you have postmark proof if a deadline dispute arises.
- Do keep a stamped or scanned copy of every page you submit, because the assessor’s records are not always retrievable on demand.
- Do file even if you are unsure of the effective date, because a timely filing protects your place in line and corrections can be added later.
- Do update the assessor in writing if you sell, refinance into a different ownership form, or move.
Don’ts
- Don’t file with the BOE in Sacramento, because only the county assessor can grant the exemption.
- Don’t claim the low-income tier without filing BOE-261-G1 every year, because the assessor will downgrade you to basic.
- Don’t sign in pencil or with an unverified e-signature, because the certification must be in ink (or via approved portal).
- Don’t leave any field blank — write N/A if it does not apply, because blanks trigger return mail.
- Don’t assume the exemption auto-renews after you sell and rebuy — each new property requires a new filing.
- Don’t rely on a tax preparer’s copy of the form, because outdated revisions are routinely rejected.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing on your own
- Cost. The form is free and the exemption is free, so there is no fee to file pro se.
- Speed. You control the timeline and can mail the day you sign.
- Privacy. You do not share the VA rating letter with a third party.
- Simplicity. The form is one page, far shorter than most tax filings.
- Direct contact. You build a relationship with your county assessor that helps with future claims like the parent-child reassessment exclusion.
Cons of filing on your own
- Effective-date risk. Misreading the VA letter can cost thousands in retroactive refunds.
- Low-income complexity. Calculating household income for BOE-261-G1 trips up many filers.
- Trust-title issues. Property held in a trust or LLC needs careful documentation.
- Surviving-spouse rules. The §205.5(c) eligibility rules around remarriage and date of death are easy to misapply.
- Appeal navigation. If denied, the appeals process is more technical than the original filing.
FAQs
Is BOE-261-G the same as a homeowners’ exemption?
No. The disabled veterans’ exemption under §205.5 is separate from and larger than the homeowners’ exemption, and you cannot stack both on the same parcel.
Do I have to file BOE-261-G every year?
No. The basic exemption is one-time and continues automatically. Only the low-income tier requires an annual BOE-261-G1 filing.
Does a 90% VA rating qualify?
No. Only a 100% rating or a less-than-100% rating with individual unemployability at the 100% rate qualifies under §205.5(b).
Can a remarried surviving spouse file?
No. Remarriage permanently disqualifies the spouse under §205.5(c), even if the new marriage later ends.
Does the exemption follow me to a new house?
No. You must file a new BOE-261-G with the county assessor where the new home sits within 90 days of occupancy.
Can I claim refunds for prior years?
Yes. If your VA effective date is older than your filing date, the assessor can refund up to eight prior fiscal years under §205.5(e).
Do I write the veteran’s SSN in Section 1 if I am the surviving spouse?
No. Section 1 takes the claimant’s SSN — that is the spouse — while the veteran’s SSN belongs in Section 2.
Is the exemption available on a rental property?
No. Section 4 requires the home to be your principal place of residence under §205.5(a).
Do I need to notarize the form?
No. Only the claimant’s signature under penalty of perjury is required, with no notary needed.
Can I file if the home is in a revocable trust?
Yes. As long as you are a present beneficiary occupying the home as a principal residence, the trust does not block the exemption.
What date do I write in the effective-date box if my VA letter shows two dates?
Yes — write the effective date of entitlement, not the date the VA mailed the letter, because §205.5(e) measures retroactivity from entitlement.
Will Social Security or VA benefits count against the low-income limit?
Yes. Most VA disability compensation is excluded, but Social Security and other taxable income are counted on BOE-261-G1, so check the BOE income worksheet before filing.
Can my adult child sign for me if I am bedridden?
Yes — but only if a durable power of attorney specifically authorizing property tax filings is attached to the form.
What happens if I miss the February 15 deadline?
Yes, you can still file — the exemption is prorated to 90% between January 1 and February 15, 85% through December 10, and reduced further afterward under §205.5(e).
Related reading
- How to Fill Out California Form BOE-19-V (w/Examples) + FAQs
- How to Fill Out California Form BOE-19-B (w/Examples) + FAQs
- How to Fill Out California Form BOE-266 (w/Examples) + FAQs
- How to Fill Out California Form BOE-267 (w/Examples) + FAQs
- How to Fill Out California Form BOE-305-AH (w/Examples) + FAQs
- How to Fill Out California Form BOE-571-L (w/Examples) + FAQs
- How to Fill Out California Form DE-9 (w/Examples) + FAQs