BOE-261-G (P1) REV. 31 (05-21)
2022 CLAIM FOR DISABLED VETERANS'
PROPERTY TAX EXEMPTION
Filing deadlines vary depending upon the event which a claimant is ling.
Please see instructions on page 3 for
ling deadlines.
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 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 ination*. The exemption does not apply to direct levies or special
taxes. Once granted, the Basic Exemption remains in eect without annual ling until terminated. Annual ling 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 discharged in other than dishonorable conditions
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 ination factor tied to the California Consumer Price Index.
ThIS DOCUMENT IS NOT SUBjECT TO PUBLIC INSPECTION
ERNEST J. DRONENBURG, JR., ASSESSOR
1600 PACIFIC HWY., SUITE 103
SAN DIEGO, CA 92101
TELEPHONE: (619) 531-5773
EMAIL: ARCCDVETS@SDCOUNTY.CA.GOV
BOE-261-G (P2) REV. 31 (05-21)
STATEMENTS
This claim is for:
First time claimants for the Disabled Veterans' Exemption; or
Annual claimants for the Low-Income Exemption. Separate claims are required for each scal year when ling the Low-Income Exemption.
If you received the Disabled Veterans’ Exemption last year and are ling this form solely to claim the Low-Income Exemption, check here
1. a. When did you acquire this property?
and
proceed directly to item 4.
(month/day/year)
b. Date you occupied or intend to occupy this property as your principal residence:
(month/day/year)
______________________________________
______________________________________.
other residence__________________
Yes No Date Moved/Sold/Transferred from the
c. Have you claimed the Disabled Veterans’ Exemption on another residence?
If yes, see Question 1d below.
d. What is the address of the home where you previously claimed the Disabled Veterans’ Exemption, including the city and county where the
home is located?
Address: _______________________________________________________________________________________________
City: _____________________________________________ County: ______________________________________________
2. a. Eective date of 100% disability or unemployability rating from the USDVA*: _______________________
b. Date of notice from USDVA* of the 100% rating (must include proof of rating): _______________________
*United States Department of Veterans Aairs
3. The basis for this claim is (please check the appropriate boxes):
a.
Blind in both eyes (blind means having a visual acuity of 5/200 or less, or concentric contraction of the visual eld to 5 degrees or less;
proof is attached);
b. Disabled because of loss of use of 2 or more limbs (loss of the use of a limb means that the limb has been amputated, or its use has
been lost by reason of ankylosis, progressive muscular dystrophies, or paralysis; proof is attached);
c. Totally disabled as a result of a service-connected injury or disease (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);
d. Unmarried surviving spouse of a deceased veteran who during their lifetime qualied for this exemption or who would have
qualied for this exemption under the laws eective on January 1, 1977 (January 1, 1979, for disease) except that the veteran died
prior to January 1, 1977 (January 1, 1979, for disease). Disability: blindness; loss of use of two or more limbs; total
disability because of injury; or total disability because of disease (check applicable box; proof of disability, copy of mar riage
certicate, and copy of death certicate must be submitted to the Assessor).
My spouse died on: _____________________________________.
(month/day/year)
e. Unmarried surviving spouse of a person who, as a result of service-connected injury or disease, died while on active duty in the military
service or after being discharged in other than dishonorable conditions (copy of marriage certicate, proof that the cause of death was
service-connected, dates of service, and copy of death certicate or report of casualty must be submitted to the Assessor).
My spouse died on: _____________________________________.
(month/day/year)
4. To be completed only by claimants for the Low-Income Exemption:
Total annual household income for all persons in your household, including veterans’ benets (see the instructions) for prior calendar year was
$ . If the amount entered does not exceed the indexed low-income limit for the year you are claiming, the Low-Income-Exemption
shall applly. If you entered an amount greater than the limit, or you do not enter an amount, the Assessor will only allow the Basic Exemption.
See attached schedule for income limits
SIGNATURE OF PERSON MAKING CLAIM
CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon,
including any accompanying statements or documents, is true, correct and complete to the best of my knowledge and belief.
t
DATE
TELEPHONE NO. (8 A.M. - 5 P.M.)
EMAIL ADDRESS
( )