BOE-261-G (P1) REV. 22 (05-13)
2014 CLAIM FOR DISABLED VETERANS’ PROPERTY TAX EXEMPTION
Ｉｌｏｌｑｊ＃ ｇｈｄｇｏｌｑｈｖ＃ ｙｄｕ｜＃ ｇｈｓｈｑｇｌｑｊ＃ ｘｓｒｑ＃ ｗｋｈ＃ ｈｙｈｑｗ＃ ｚｋｌｆｋ＃ ｄ＃ ｆｏｄｌｐｄｑｗ＃ ｌｖ＃ ｏｌｑｊ１＃ Ｓｏｈｄｖｈ＃ｖｈｈ＃ｌｑｖｗｕｘｆｗｌｒｑｖ＃ｒｑ＃ｓｄｊｈ＃６＃ｉｒｕ＃ｏｌｑｊ＃ｇｈｄｇｏｌｑｈｖ１＃
CLAIMANT NAME AND MAILING ADDRESS
(Make necessary corrections to the printed name and mailing address)
Kristen Spears, Placer County Assessor
2980 Richardson Drive Auburn, CA 95603-2640
Phone: (530) 889-4300
Email: assessor@placer.ca.gov
FOR ASSESSOR’S USE ONLY
DATE RECEIVED
APPROVED DENIED
REASON FOR DENIAL
ASSESSOR’S PARCEL NUMBER
STREET ADDRESS OF DWELLING (IF DIFFERENT FROM MAILING ADDRESS)
IF THE CLAIMANT IS AN UNMARRIED SURVIVING SPOUSE, ENTER THE NAME OF THE VETERAN AS SHOWN ON THE DISCHARGE DOCUMENTS
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 ｒｑｈ＃ｉｒｕ＃ｏｒｚ０ｌｑｆｒｐｈ＃ｋｒｘｖｈｋｒｏｇ＃ｆｏｄｌｐｄｑｗｖ／＃ｅｒｗｋ＃ｒｉ＃ｚｋｌｆｋ＃ｄｕｈ＃ｄｇｍｘｖｗｈｇ＃ｄｑｑｘｄｏｏ｜＃ｉｒｕ＃ｌｑｄｗｌｒｑ－１＃Ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｇｒｈｖ＃ｑｒｗ＃ｄｓｓｏ｜＃ｗｒ＃ｇｌｕｈｆｗ＃ｏｈｙｌｈｖ＃ｒｕ＃ｖｓｈｆｌｄｏ＃ ｗｄ｛ｈｖ１＃Ｒｑｆｈ＃ｊｕｄｑｗｈｇ／＃ｗｋｈ＃Ｅｄｖｌｆ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｕｈｐｄｌｑｖ＃ｌｑ＃ｈｉｉｈｆｗ＃ｚｌｗｋｒｘｗ＃ｄｑｑｘｄｏ＃ｏｌｑｊ＃ｘｑｗｌｏ＃ｗｈｕｐｌｑｄｗｈｇ１＃Ｄｑｑｘｄｏ＃ｏｌｑｊ＃ｌｖ＃ｕｈｔｘｌｕｈｇ＃ｉｒｕ＃ｄｑ｜＃｜ｈｄｕ＃ｌｑ＃ｚｋｌｆｋ＃ｄ＃
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 ｏｌｈｑ＃ｇｄｗｈ＃＋ｑｈｚ＃ｄｆｔｘｌｖｌｗｌｒｑ＃ｒｕ＃ｒｆｆｘｓｄｑｆ｜＃ｒｉ＃ｄ＃ｓｕｈｙｌｒｘｖｏ｜＃ｒｚｑｈｇ＃ｓｕｒｓｈｕｗ｜，＃ｒｕ＃５，＃ｘｓｒｑ＃ｄ＃ｙｈｗｈｕｄｑﾶｖ＃ｇｌｖｄｅｌｏｌｗ｜＃ｕｄｗｌｑｊ＃ｒｕ＃ｇｈｄｗｋ１＃Ｗｋｌｖ＃ｉｘｕｗｋｈｕ＃ｓｕｒｙｌｇｈｖ＃ｉｒｕ＃
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 ｅ｜＃ｄｑ＃ｌｑｄｗｌｒｑ＃ｉｄｆｗｒｕ＃ｗｌｈｇ＃ｗｒ＃ｗｋｈ＃Ｆｄｏｌｉｒｕｑｌｄ＃Ｆｒｑｖｘｐｈｕ＃Ｓｕｌｆｈ＃Ｌｑｇｈ｛１＃
ThIS DOCUMENT IS NOT SUBjECT TO PUBLIC INSPECTION
BOE-261-G (P2) REV. 22 (05-13)
STATEMENTS
Ｗｋｌｖ＃ｆｏｄｌｐ＃ｉｒｕｐ＃ｐｄ｜＃ｅｈ＃ｘｖｈｇ＃ｗｒ＃ｏｈ＃ｉｒｕ＃ｗｋｈ＃Ｇｌｖｄｅｏｈｇ＃Ｙｈｗｈｕｄｑｖﾶ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｉｒｕ＃ｗｋｈ＃ｕｈｊｘｏｄｕ＃ｄｖｖｈｖｖｐｈｑｗ＃ｕｒｏｏ＃ｄｑｇ＃ｗｋｈ＃ｖｘｓｓｏｈｐｈｑｗｄｏ＃ｄｖｖｈｖｖｐｈｑｗ＃ｕｒｏｏ１＃ Ｖｈｓｄｕｄｗｈ＃ｆｏｄｌｐｖ＃ｄｕｈ＃ｕｈｔｘｌｕｈｇ＃ｉｒｕ＃ｈｄｆｋ＃ｖｆｄｏ＃｜ｈｄｕ＃ｚｋｈｑ＃ｏｌｑｊ＃ｗｋｈ＃Ｏｒｚ０Ｌｑｆｒｐｈ＃Ｈ｛ｈｐｓｗｌｒｑ１＃Ｓｏｈｄｖｈ＃ｆｄｕｈｉｘｏｏ｜＃ｕｈｄｇ＃ｗｋｈ＃ｌｑｉｒｕｐｄｗｌｒｑ＃ｄｑｇ＃ｌｑｖｗｕｘｆｗｌｒｑｖ＃ ｅｈｉｒｕｈ＃ｄｑｖｚｈｕｌｑｊ＃ｗｋｈ＃ｔｘｈｖｗｌｒｑｖ＃ｏｌｖｗｈｇ＃ｅｈｏｒｚ１＃Ｌｉ＃｜ｒｘ＃ｕｈｆｈｌｙｈｇ＃ｗｋｈ＃Ｇｌｖｄｅｏｈｇ＃Ｙｈｗｈｕｄｑｖﾶ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｏｄｖｗ＃｜ｈｄｕ＃ｄｑｇ＃ｄｕｈ＃ｏｌｑｊ＃ｗｋｌｖ＃ｉｒｕｐ＃ｖｒｏｈｏ｜＃ｗｒ＃ｆｏｄｌｐ＃ｗｋｈ＃
Low-Income Exemption, check here |
and proceed directly to item 4. |
４１＃ ｄ１＃ Ｚｋｈｑ＃ｇｌｇ＃｜ｒｘ＃ｄｆｔｘｌｕｈ＃ｗｋｌｖ＃ｓｕｒｓｈｕｗ｜Ｂ＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃
(month/day/year)
＃ｅ１＃ Ｇｄｗｈ＃｜ｒｘ＃ｒｆｆｘｓｌｈｇ＃ｒｕ＃ｌｑｗｈｑｇ＃ｗｒ＃ｒｆｆｘｓ｜＃ｗｋｌｖ＃ｓｕｒｓｈｕｗ｜＃ｄｖ＃｜ｒｘｕ＃ｓｕｌｑｆｌｓｄｏ＃ｕｈｖｌｇｈｑｆｈ＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ１＃
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(month/day/year) |
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ｆ１＃ Ｋｄｙｈ＃｜ｒｘ＃ｆｏｄｌｐｈｇ＃ｗｋｈ＃Ｇｌｖｄｅｏｈｇ＃Ｙｈｗｈｕｄｑｖﾶ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｒｑ＃｜ｒｘｕ＃ｓｕｈｙｌｒｘｖ＃ｕｈｖｌｇｈｑｆｈＢ＃ |
Yes |
No |
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If yes, see Question 1d below. |
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ｇ１＃ Ｋｄｖ＃ｗｋｄｗ＃ｋｒｐｈ＃ｅｈｈｑ＃ｖｒｏｇ＃ｒｕ＃ｗｕｄｑｖｉｈｕｕｈｇＢ＃ |
Yes |
No What is the address of that home, including the city and county where the |
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ｋｒｐｈ＃ｌｖ＃ｏｒｆｄｗｈｇＢ＃ |
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＃Ｄｇｇｕｈｖｖ＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃
＃Ｆｌｗ｜＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃Ｆｒｘｑｗ｜＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃
2.a. Effective＃ｇｄｗｈ＃ｒｉ＃ｇｌｖｄｅｌｏｌｗ｜＃ｕｄｗｌｑｊ＃ｉｕｒｐ＃ｗｋｈ＃ＸＶＧＹＤ－Ｂ＃＃＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ
b. Date received＃ｇｌｖｄｅｌｏｌｗ｜＃ｕｄｗｌｑｊ＃ｉｕｒｐ＃ｗｋｈ＃ＸＶＧＹＤ－Ｂ＃＃＃＃＃＃＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ
＃ －Ｘｑｌｗｈｇ＃Ｖｗｄｗｈｖ＃Ｇｈｓｄｕｗｐｈｑｗ＃ｒｉ＃Ｙｈｗｈｕｄｑｖ＃Ｄｉｉｄｌｕｖ
3.The basis for this claim is (please check the appropriate boxes):
a.
＃ ＃ ＃
b.
＃ ＃ ＃
c.
＃ ＃ ＃
Blind in both eyes (blind＃ｐｈｄｑｖ＃ｋｄｙｌｑｊ＃ｄ＃ｙｌｖｘｄｏ＃ｄｆｘｌｗ｜＃ｒｉ＃８２５３３＃ｒｕ＃ｏｈｖｖ／＃ｒｕ＃ｆｒｑｆｈｑｗｕｌｆ＃ｆｒｑｗｕｄｆｗｌｒｑ＃ｒｉ＃ｗｋｈ＃ｙｌｖｘｄｏ＃ｈｏｇ＃ｗｒ＃８＃ｇｈｊｕｈｈｖ＃ｒｕ＃ｏｈｖｖ＞＃ ｓｕｒｒｉ＃ｌｖ＃ｄｗｗｄｆｋｈｇ，＞＃
Disabled because of loss of use of 2 or more limbs (ｏｒｖｖ＃ｒｉ＃ｗｋｈ＃ｘｖｈ＃ｒｉ＃ｄ＃ｏｌｐｅ＃means that the limb has been amputated, or its use has ｅｈｈｑ＃ｏｒｖｗ＃ｅ｜＃ｕｈｄｖｒｑ＃ｒｉ＃ｄｑｎ｜ｏｒｖｌｖ／＃ｓｕｒｊｕｈｖｖｌｙｈ＃ｐｘｖｆｘｏｄｕ＃ｇ｜ｖｗｕｒｓｋｌｈｖ／＃ｒｕ＃ｓｄｕｄｏ｜ｖｌｖ＞＃ｓｕｒｒｉ＃ｌｖ＃ｄｗｗｄｆｋｈｇ，＞＃
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 ｆｒｐｓｈｑｖｄｗｌｒｑ＃ｄｗ＃ ４３３＃ｓｈｕｆｈｑｗ＃ｅ｜＃ｕｈｄｖｒｑ＃ｒｉ＃ｅｈｌｑｊ＃ｘｑｄｅｏｈ＃ｗｒ＃ｖｈｆｘｕｈ＃ｒｕ＃ｉｒｏｏｒｚ＃ｄ＃ｖｘｅｖｗｄｑｗｌｄｏｏ｜＃ｊｄｌｑｉｘｏ＃ｒｆｆｘｓｄｗｌｒｑ＞＃ｓｕｒｒｉ＃ｌｖ＃ｄｗｗｄｆｋｈｇ，＞＃
d. ＃ Ｘｑｐｄｕｕｌｈｇ＃ｖｘｕｙｌｙｌｑｊ＃ｖｓｒｘｖｈ＃ｒｉ＃ｄ＃ｇｈｆｈｄｖｈｇ＃ｙｈｗｈｕｄｑ＃ｚｋｒ＃ｇｘｕｌｑｊ＃ｋｌｖ＃ｒｕ＃ｋｈｕ＃ｏｌｉｈｗｌｐｈ＃ｔｘｄｏｌｈｇ＃ｉｒｕ＃ｗｋｌｖ＃ｈ｛ｈｐｓｗｌｒｑ＃ｒｕ＃ｚｋｒ＃ｚｒｘｏｇ＃ｋｄｙｈ＃ ｔｘｄｏｌｈｇ＃
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for this exemption under the laws effective on January 1, 1977 (January 1, 1979, for disease) except that the veteran died prior to |
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January 1, 1977 (January 1, 1979, for disease). Disability: ＃ ｅｏｌｑｇｑｈｖｖ＞＃ |
＃ ｏｒｖｖ＃ｒｉ＃ｘｖｈ＃ｒｉ＃ｗｚｒ＃ｒｕ＃ｐｒｕｈ＃ｏｌｐｅｖ＞＃ |
total disability because |
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ｒｉ＃ ｌｑｍｘｕ｜＞＃ｒｕ＃ |
total disability because of disease (check applicable box; proof of disability, copy of marriage license, and copy of death |
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ｆｈｕｗｌｆｄｗｈ＃ｐｘｖｗ＃ｅｈ＃ｖｘｅｐｌｗｗｈｇ＃ｗｒ＃ｗｋｈ＃Ｄｖｖｈｖｖｒｕ，１＃ |
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Ｐ｜＃ｖｓｒｘｖｈ＃ｇｌｈｇ＃ｒｑ＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ１＃ |
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(month/day/year)
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 honorably discharged (copy of marriage license, proof that the cause of death was service-connected, dates of ｖｈｕｙｌｆｈ／＃ｄｑｇ＃ｆｒｓ｜＃ｒｉ＃ｇｈｄｗｋ＃ｆｈｕｗｌｆｄｗｈ＃ｒｕ＃ｕｈｓｒｕｗ＃ｒｉ＃ｆｄｖｘｄｏｗ｜＃ｐｘｖｗ＃ｅｈ＃ｖｘｅｐｌｗｗｈｇ＃ｗｒ＃ｗｋｈ＃Ｄｖｖｈｖｖｒｕ，１＃
Ｐ｜＃ｖｓｒｘｖｈ＃ｇｌｈｇ＃ｒｑ＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ１
(month/day/year)
4. To be completed only by claimants for the Low-Income Exemption:
My yearly household income (see the instructions) ｉｒｕ＃ｗｋｈ＃ｓｕｌｒｕ＃ｆｄｏｈｑｇｄｕ＃｜ｈｄｕ＃ｚｄｖ＃＇＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃１＃Ｌｉ＃ｗｋｈ＃ｄｐｒｘｑｗ＃ｈｑｗｈｕｈｇ＃ｇｒｈｖ＃ｑｒｗ＃ exceed the indexed low-income limit for the year you are claiming, the Low-Income Exemption shall apply. If you enter 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.
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Ｗｈｏｈｓｋｒｑｈ＃Ｑｒ１＃＋；＃ｄ１ｐ１＃０＃８＃ｓ１ｐ１，＃＋＃ｂｂｂｂｂ＃，＃ |
＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃ ＃＃＃Ｈｐｄｌｏ＝＃ｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂｂ＃ |
CERTIFICATION
Ｌ＃ｆｈｕｗｌｉ｜＃＋ｒｕ＃ｇｈｆｏｄｕｈ，＃ｘｑｇｈｕ＃ｓｈｑｄｏｗ｜＃ｒｉ＃ｓｈｕｍｘｕ｜＃ｘｑｇｈｕ＃ｗｋｈ＃ｏｄｚｖ＃ｒｉ＃ｗｋｈ＃Ｖｗｄｗｈ＃ｒｉ＃Ｆｄｏｌｉｒｕｑｌｄ＃ｗｋｄｗ＃ｗｋｈ＃ｉｒｕｈｊｒｌｑｊ＃ｄｑｇ＃ｄｏｏ＃ｌｑｉｒｕｐｄｗｌｒｑ＃ｋｈｕｈｒｑ／＃
ｌｑｆｏｘｇｌｑｊ＃ｄｑ｜＃ｄｆｆｒｐｓｄｑ｜ｌｑｊ＃ｖｗｄｗｈｐｈｑｗｖ＃ｒｕ＃ｇｒｆｘｐｈｑｗｖ／＃ｌｖ＃ｗｕｘｈ／＃ｆｒｕｕｈｆｗ＃ｄｑｇ＃ｆｒｐｓｏｈｗｈ＃ｗｒ＃ｗｋｈ＃ｅｈｖｗ＃ｒｉ＃ｐ｜＃ｎｑｒｚｏｈｇｊｈ＃ｄｑｇ＃ｅｈｏｌｈｉ１＃
SIGNATURE OF PERSON MAKING CLAIM
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BOE-261-G (P3) REV. 22 (05-13)
GENERAL INFORMATION
There are a number of alternatives by which a Disabled Veterans’ Property Tax Exemption may be granted:
Alternative 1: The exemption is available to an eligible owner or the veteran spouse of an owner of a dwelling that is occupied as the principal
place of residence for the veteran as of: a)＃４５＝３４＃ｄ１ｐ１＃Ｍｄｑｘｄｕ｜＃４＃ｈｄｆｋ＃｜ｈｄｕ＞＃b)＃ｗｋｈ＃ｇｄｗｈ＃ｒｉ＃ｗｋｈ＃ｙｈｗｈｕｄｑﾶｖ＃ｔｘｄｏｌｉ｜ｌｑｊ＃ｇｌｖｄｅｌｏｌｗ｜＃ｒｕ＃ｆｒｐｓｈｑｖｄｗｌｒｑ＃ｕｄｗｌｑｊ＃ ｉｕｒｐ＃ｗｋｈ＃ＸＶＧＹＤ＞＃c)＃ｗｋｈ＃ｇｄｗｈ＃ｕｈｖｌｇｈｑｆ｜＃ｌｖ＃ｈｖｗｄｅｏｌｖｋｈｇ＃ｄｗ＃ｄ＃ｓｕｒｓｈｕｗ｜＃ｄｏｕｈｄｇ｜＃ｒｚｑｈｇ＃ｅ｜＃ｗｋｈ＃ｔｘｄｏｌｉ｜ｌｑｊ＃ｆｏｄｌｐｄｑｗ＞＃ｒｕ＃d) the date the veteran died as a
result of a service connected injury or disease where the unmarried surviving spouse is the claimant.
Alternative 2: The exemption is available to an eligible owner or veteran spouse of the 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 or the owner’s veteran spouse 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 any remaining exemption amount may be applied toward the regular assessment.
Effective date: The Disabled Veteran’s Exemption applies beginning on: 1) the effective date, as determined by the USDVA, of a disability rating ｗｋｄｗ＃ｔｘｄｏｌｈｖ＃ｗｋｈ＃ｆｏｄｌｐｄｑｗ＃ｉｒｕ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ／＃ｒｕ＃５，＃ｗｋｈ＃ｇｄｗｈ＃ｗｋｈ＃ｆｏｄｌｐｄｑｗ＃ｓｘｕｆｋｄｖｈｖ＃ｄｑｇ２ｒｕ＃ｐｒｙｈｖ＃ｌｑｗｒ＃ｄ＃ｔｘｄｏｌｈｇ＃ｓｕｒｓｈｕｗ｜／＃ｒｕ＃６，＃ｗｋｈ＃ｇｄｗｈ＃ｒｉ＃ｄ＃ ｔｘｄｏｌｈｇ＃ｙｈｗｈｕｄｑﾶｖ＃ｇｈｄｗｋ＃ｚｋｈｕｈ＃ｗｋｈ＃ｘｑｐｄｕｕｌｈｇ＃ｖｘｕｙｌｙｌｑｊ＃ｖｓｒｘｖｈ＃ｌｖ＃ｗｋｈ＃ｆｏｄｌｐｄｑｗ１＃
To obtain the exemption, the claimant must be an owner or co-owner, a veteran spouse of an 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 ｐｄ｜＃ｅｈ＃ｄｑ｜＃ｓｏｄｆｈ＃ｒｉ＃ｕｈｖｌｇｈｑｆｈ＃ｖｘｅｍｈｆｗ＃ｗｒ＃ｓｕｒｓｈｕｗ｜＃ｗｄ｛＞＃ｄ＃ｖｌｑｊｏｈ０ｉｄｐｌｏ｜＃ｕｈｖｌｇｈｑｆｈ／＃ｄ＃ｖｗｕｘｆｗｘｕｈ＃ｆｒｑｗｄｌｑｌｑｊ＃ｐｒｕｈ＃ｗｋｄｑ＃ｒｑｈ＃ｇｚｈｏｏｌｑｊ＃ｘｑｌｗ／＃ｄ＃ｆｒｑｇｒｐｌｑｌｘｐ＃
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), whether leased or owned, and the cabana for such a trailer or manufactured home (mobilehome). A dwelling ｇｒｈｖ＃ｑｒｗ＃ｔｘｄｏｌｉ｜＃ｉｒｕ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｌｉ＃ｌｗ＃ｌｖ／＃ｒｕ＃ｌｖ＃ｌｑｗｈｑｇｈｇ＃ｗｒ＃ｅｈ／＃ｕｈｑｗｈｇ／＃ｙｄｆｄｑｗ＃ｄｑｇ＃ｘｑｒｆｆｘｓｌｈｇ／＃ｒｕ＃ｗｋｈ＃ｙｄｆｄｗｌｒｑ＃ｒｕ＃ｖｈｆｒｑｇｄｕ｜＃ｋｒｐｈ＃ｒｉ＃ｗｋｈ＃ｆｏｄｌｐｄｑｗ１＃
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. You will be sent a notice on or shortly after January 1 each year to ascertain whether you have retained your eligibility. 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. To avoid the penalty, you must notify the Assessor by the following June 30.
Ｒｑｆｈ＃ｊｕｄｑｗｈｇ／＃ｗｋｈ＃Ｅｄｖｌｆ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｕｈｐｄｌｑｖ＃ｌｑ＃ｈｉｉｈｆｗ＃ｘｑｗｌｏ＃ｗｈｕｐｌｑｄｗｈｇ１＃Ｄｑｑｘｄｏ＃ｏｌｑｊ＃ｌｖ＃ｕｈｔｘｌｕｈｇ＃ｚｋｈｕｈ＃ｗｋｈ＃Ｏｒｚ＃Ｌｑｆｒｐｈ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｌｖ＃ ｆｏｄｌｐｈｇ１＃Ｒｑｆｈ＃ｗｈｕｐｌｑｄｗｈｇ／＃ｄ＃ｑｈｚ＃ｆｏｄｌｐ＃ｉｒｕｐ＃ｐｘｖｗ＃ｅｈ＃ｒｅｗｄｌｑｈｇ＃ｉｕｒｐ＃ｄｑｇ＃ｏｈｇ＃ｚｌｗｋ＃ｗｋｈ＃Ｄｖｖｈｖｖｒｕ＃ｗｒ＃ｕｈｊｄｌｑ＃ｈｏｌｊｌｅｌｏｌｗ｜１＃
DEADLINES FOR TIMELY FILINGS
Alternative 1a: Ｗｋｈ＃ｉｘｏｏ＃ｈ｛ｈｐｓｗｌｒｑ＃ｌｖ＃ｄｙｄｌｏｄｅｏｈ＃ｗｒ＃ｗｋｈ＃Ｏｒｚ０Ｌｑｆｒｐｈ＃Ｈ｛ｈｐｓｗｌｒｑ＃ｆｏｄｌｐｄｑｗ＃ｌｉ＃ｗｋｈ＃ｏｌｑｊ＃ｌｖ＃ｐｄｇｈ＃ｅ｜＃８＃ｓ１ｐ１＃ｒｑ＃Ｉｈｅｕｘｄｕ｜＃４８＃ｒｉ＃ｈｄｆｋ＃｜ｈｄｕ１＃ Ｌｉ＃ｄ＃ｆｏｄｌｐ＃ｉｒｕ＃ｗｋｈ＃Ｏｒｚ０Ｌｑｆｒｐｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｌｖ＃ｏｈｇ＃ｄｉｗｈｕ＃ｗｋｄｗ＃ｗｌｐｈ＃ｅｘｗ＃ｅ｜＃８＃ｓ１ｐ１＃ｒｑ＃Ｇｈｆｈｐｅｈｕ＃４３／＃＜３＃ｓｈｕｆｈｑｗ＃ｒｉ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｌｖ＃ｄｙｄｌｏｄｅｏｈ１＃Ｉｒｕ＃ｆｏｄｌｐｖ＃ ｏｈｇ＃ｄｉｗｈｕ＃ｗｋｄｗ＃ｗｌｐｈ／＃；８＃ｓｈｕｆｈｑｗ＃ｒｉ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｌｖ＃ｄｙｄｌｏｄｅｏｈ１＃
Ｌｉ＃ｄ＃ｏｄｗｈ＃ｏｈｇ＃ｆｏｄｌｐ＃ｌｖ＃ｐｄｇｈ＃ｉｒｕ＃ｗｋｈ＃Ｏｒｚ０Ｌｑｆｒｐｈ＃Ｈ｛ｈｐｓｗｌｒｑ／＃ｖｘｅｖｈｔｘｈｑｗ＃ｗｒ＃ｄ＃ｗｌｐｈｏ｜＃ｏｈｇ＃ｆｏｄｌｐ＃ｉｒｕ＃ｗｋｈ＃Ｅｄｖｌｆ＃Ｈ｛ｈｐｓｗｌｒｑ／＃ｄ＃ｆｏｄｌｐｄｑｗ＃ｖｋｄｏｏ＃ｔｘｄｏｌｉ｜＃ｉｒｕ＃ ＜３＃ｓｈｕｆｈｑｗ＃ｒｕ＃；８＃ｓｈｕｆｈｑｗ＃ｒｉ＃ｗｋｈ＃ｄｇｇｌｗｌｒｑｄｏ＃ｈ｛ｈｐｓｗｌｒｑ＃ｄｐｒｘｑｗ／＃ｇｈｓｈｑｇｌｑｊ＃ｘｓｒｑ＃ｗｋｈ＃ｏｌｑｊ＃ｇｄｗｈ＝＃
($150,000 - $100,000 = $50,000 x 90% = $45,000 additional exemption amount allowed.)
Alternatives 1b, 1c, and 1d: Ｗｋｈ＃ ｉｘｏｏ＃ ｈ｛ｈｐｓｗｌｒｑ＃ ｌｖ＃ ｄｙｄｌｏｄｅｏｈ／＃ ｓｕｒｕｄｗｈｇ＃ ｗｒ＃ ｗｋｈ＃ ｇｄｗｈ＃ ｒｉ＃ ｈｏｌｊｌｅｌｏｌｗ｜／＃ ｌｉ＃ ｗｋｈ＃ ｏｌｑｊ＃ ｌｖ＃ ｐｄｇｈ＃ ｒｑ＃ ｒｕ＃ ｅｈｉｒｕｈ＃ January 1 of the year next following the year in which 1) the disability rating was received, or 2) residency is established on a property already owned by the claimant, or 3) the veteran died due to a service-connected injury or disease, or 90 days after any such event, whichever is later.
Ｗｋｈｕｈｄｉｗｈｕ／＃ｌｉ＃ｄｑ＃ｄｓｓｕｒｓｕｌｄｗｈ＃ｄｓｓｏｌｆｄｗｌｒｑ＃ｉｒｕ＃ｈ｛ｈｐｓｗｌｒｑ＃ｌｖ＃ｏｈｇ／＃；８＃ｓｈｕｆｈｑｗ＃ｒｉ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｄｙｄｌｏｄｅｏｈ＃ｖｋｄｏｏ＃ｅｈ＃ｄｏｏｒｚｈｇ／＃ｖｘｅｍｈｆｗ＃ｗｒ＃ｄ＃ｉｒｘｕ０｜ｈｄｕ＃ｖｗｄｗｘｗｈ＃
of limitations.
Alternative 2:＃Ｄ＃ｉｘｏｏ＃ｈ｛ｈｐｓｗｌｒｑ＃＋ｘｓ＃ｗｒ＃ｗｋｈ＃ｄｐｒｘｑｗ＃ｒｉ＃ｗｋｈ＃ｖｘｓｓｏｈｐｈｑｗｄｏ＃ｄｖｖｈｖｖｐｈｑｗ／＃ｌｉ＃ｄｑ｜，＃ｌｖ＃ｄｙｄｌｏｄｅｏｈ＃ｌｉ＃ｗｋｈ＃ｏｌｑｊ＃ｌｖ＃ｐｄｇｈ＃ｅ｜＃８＃ｓ１ｐ１＃ｒｑ＃ｗｋｈ＃６３ｗｋ＃ｇｄ｜＃ ｉｒｏｏｒｚｌｑｊ＃ｗｋｈ＃ｑｒｗｌｆｈ＃ｒｉ＃ｖｘｓｓｏｈｐｈｑｗｄｏ＃ｄｖｖｈｖｖｐｈｑｗ１＃ Ｑｌｑｈｗ｜＃ｓｕｈｆｈｑｗ＃ｒｉ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｄｙｄｌｏｄｅｏｈ＃ｖｋｄｏｏ＃ｅｈ＃ｄｏｏｒｚｈｇ／＃ｌｉ＃ｄ＃ｆｏｄｌｐ＃ｌｖ＃ｏｈｇ＃ｄｉｗｈｕ＃ｗｋｈ＃６３ｗｋ＃ｇｄ｜＃ ｉｒｏｏｒｚｌｑｊ＃ｗｋｈ＃ｇｄｗｈ＃ｒｉ＃ｗｋｈ＃ｑｒｗｌｆｈ＃ｒｉ＃ｖｘｓｓｏｈｐｈｑｗｄｏ＃ｄｖｖｈｖｖｐｈｑｗ／＃ｅｘｗ＃ｒｑ＃ｒｕ＃ｅｈｉｒｕｈ＃ｗｋｈ＃ｇｄｗｈ＃ｒｑ＃ｚｋｌｆｋ＃ｗｋｈ＃ｕｖｗ＃ｌｑｖｗｄｏｏｐｈｑｗ＃ｒｉ＃ｗｄ｛ｈｖ＃ｒｑ＃ｗｋｈ＃ｖｘｓｓｏｈｐｈｑｗｄｏ＃ ｗｄ｛＃ｅｌｏｏ＃ｅｈｆｒｐｈｖ＃ｇｈｏｌｑｔｘｈｑｗ１＃＃Ｗｋｈｕｈｄｉｗｈｕ／＃ｌｉ＃ｄｑ＃ｄｓｓｕｒｓｕｌｄｗｈ＃ｆｏｄｌｐ＃ｌｖ＃ｏｈｇ／＃；８＃ｓｈｕｆｈｑｗ＃ｒｉ＃ｗｋｈ＃ｈ｛ｈｐｓｗｌｒｑ＃ｖｋｄｏｏ＃ｅｈ＃ｄｏｏｒｚｈｇ＃ｖｘｅｍｈｆｗ＃ｗｒ＃ｄ＃ｉｒｘｕ＃｜ｈｄｕ＃ｖｗｄｗｘｈ＃ ｒｉ＃ｏｌｐｌｗｄｗｌｒｑｖ１＃＃Ｌｉ＃ｑｒ＃ｖｘｓｓｏｈｐｈｑｗｄｏ＃ｑｒｗｌｆｈ＃ｌｖ＃ｕｈｆｈｌｙｈｇ／＃ｗｋｈ＃ｆｏｄｌｐ＃ｐｘｖｗ＃ｅｈ＃ｏｈｇ＃ｒｑ＃ｒｕ＃ｅｈｉｒｕｈ＃ｗｋｈ＃Ｍｄｑｘｄｕ｜＃４＃ｉｒｏｏｒｚｌｑｊ＃ｗｋｈ＃ｇｄｗｈ＃ｌｑ＃ｚｋｌｆｋ＃ｗｋｈ＃ｓｕｒｓｈｕｗ｜＃
was purchased.
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 ｖｘｕｙｌｙｌｑｊ＃ｖｓｒｘｖｈ＃ｒｉ＃ｄ＃ｙｈｗｈｕｄｑ／＃ｈｑｗｈｕ＃ｗｋｈ＃ｙｈｗｈｕｄｑﾶｖ＃ｑｄｐｈ＃ｄｖ＃ｖｋｒｚｑ＃ｒｑ＃ｗｋｈ＃ｇｌｖｆｋｄｕｊｈ＃ｇｒｆｘｐｈｑｗｖ＞＃ｌｉ＃｜ｒｘ＃ｄｕｈ＃ｘｖｌｑｊ＃｜ｒｘｕ＃ｐｄｌｇｈｑ＃ｑｄｐｈ＃ｒｕ＃ｄ＃ｖｘｕｑｄｐｈ＃
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.
BOE-261-G (P4) REV. 22 (05-13)
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.
Ｌｉ＃ｗｋｈ＃ｇｚｈｏｏｌｑｊ＃ｋｄｖ＃ｑｒ＃ｖｗｕｈｈｗ＃ｄｇｇｕｈｖｖ／＃ｖｒ＃ｖｗｄｗｈ１＃Ｇｒ＃ｑｒｗ＃ｈｑｗｈｕ＃ｄ＃ｓｒｖｗ＃ｒｉｆｈ＃ｅｒ｛＃ｑｘｐｅｈｕ＃ｉｒｕ＃ｗｋｈ＃ｄｇｇｕｈｖｖ＃ｒｉ＃ｗｋｈ＃ｇｚｈｏｏｌｑｊ１＃
INSTRUCTIONS FOR STATEMENTS
Ｌｗｈｐ＃４１＃ Ｓｏｈｄｖｈ＃ｄｑｖｚｈｕ＃ｗｋｈ＃ｄｓｓｏｌｆｄｅｏｈ＃ｔｘｈｖｗｌｒｑｖ１＃Ｗｋｈ＃Ｄｖｖｈｖｖｒｕ＃ｚｌｏｏ＃ｄｏｏｒｚ＃ｗｋｈ＃ｓｕｒｓｈｕ＃ｈ｛ｈｐｓｗｌｒｑ＋ｖ，１＃
Ｌｗｈｐ＃５１＃ Ｓｏｈｄｖｈ＃ｄｑｖｚｈｕ＃ｗｋｈ＃ｄｓｓｏｌｆｄｅｏｈ＃ｔｘｈｖｗｌｒｑｖ１＃
Ｌｗｈｐ＃６１＃ Ｄ＃ｙｈｗｈｕｄｑ＃ｐｘｖｗ＃ｆｋｈｆｎ＃ｒｑｈ＃ｒｉ＃ｗｋｈ＃ｅｒ｛ｈｖ＃＋ｄ，／＃＋ｅ，／＃ｒｕ＃＋ｆ，１＃Ｄｑ＃ｘｑｐｄｕｕｌｈｇ＃ｖｘｕｙｌｙｌｑｊ＃ｖｓｒｘｖｈ＃ｐｘｖｗ＃ｆｋｈｆｎ＃ｈｌｗｋｈｕ＃ｅｒ｛＃＋ｇ，＃ｒｕ＃ｅｒ｛＃＋ｈ，＞＃ｌｉ＃ｅｒ｛＃＋ｇ，＃ is checked, the surviving spouse must also check the box indicating the disability of the deceased veteran. Proof of disability must be attached to the claim. If original documents are forwarded to the Assessor, the Assessor will make a copy and return the originals to you. The unmarried surviving spouse must include both a marriage license and proof of the deceased veteran’s disability.
Item 4. If you are claiming the Low-Income Exemption, compute your household income as determined below and enter the net household income ＋ｗｒｗｄｏ＃ｒｉ＃Ｄ＃ｏｈｖｖ＃ｗｒｗｄｏ＃ｒｉ＃Ｅ， on item 4 of the claim.
household Income (section 20504)
Household income means all income received by all persons of a household while members of such household. Include only the income of persons who were members of the household during the calendar year prior to the year of this claim (if the claim is for 2012, the income would be for the calendar year 2011.)
The term household ｌｑｆｏｘｇｈｖ＃ｗｋｈ＃ｆｏｄｌｐｄｑｗ＃ｄｑｇ＃ｄｏｏ＃ｒｗｋｈｕ＃ｓｈｕｖｒｑｖ／＃ｈ｛ｆｈｓｗ＃ｅｒｑｄ＃ｇｈ＃ｕｈｑｗｈｕｖ／＃ｐｌｑｒｕｖ／＃ｒｕ＃ｖｗｘｇｈｑｗｖ１＃
A.Household income includes:
＃＋＼ｒｘ＃ｚｌｏｏ＃ｑｒｗ＃ｅｈ＃ｕｈｔｘｌｕｈｇ＃ｗｒ＃ｄｗｗｄｆｋ＃ｄ＃ｏｌｖｗ＃ｖｋｒｚｌｑｊ＃｜ｒｘｕ＃ｌｑｆｒｐｈ／＃ｅｘｗ＃ｖｘｆｋ＃ｄ＃ｏｌｖｗ＃ｖｋｒｘｏｇ＃ｅｈ＃ｕｈｗｄｌｑｈｇ＃ｅ｜＃｜ｒｘ＃ｉｒｕ＃ｄｘｇｌｗ＃ｓｘｕｓｒｖｈｖ１，＃
(1)Wages, salaries, tips, and other employee compensation.
(2)Social Security, including the amount deducted for Medi-Care premiums.
(3)Railroad retirement.
(4)Interest and dividends.
(5)Pensions, annuities and disability retirement payments.
(6)SSI/SSP (Supplemental Security Income/State Supplemental Plan), AB (Aid to the Blind), ATD (Aid to Totally Disabled), AFDC (Aid to Families with Dependent Children), and APSB (Aid to the Potentially Self-Supporting Blind).
(7)Rental income (or loss).
(8)Net income (or loss) from a business.
(9)Income (or loss) from the sale of capital assets.
(10)Life insurance proceeds that exceed expenses.
＃＋４４，＃ Ｙｈｗｈｕｄｑｖ＃ｅｈｑｈｗｖ＃ｕｈｆｈｌｙｈｇ＃ｉｕｒｐ＃ｗｋｈ＃Ｙｈｗｈｕｄｑｖ＃Ｄｇｐｌｑｌｖｗｕｄｗｌｒｑ１＃
(12)Gifts and inheritances in excess of $300, except between members of the household.
＃＋４６，＃ Ｘｑｈｐｓｏｒ｜ｐｈｑｗ＃ｌｑｖｘｕｄｑｆｈ＃ｅｈｑｈｗｖ１＃
(14)Workers compensation for temporary disability (not for permanent disability).
(15)Amounts contributed on behalf of the claimant to a tax sheltered or deferred compensation plan (also a deduction), see (c) below.
(16)Sick leave payments.
(17)Nontaxable gain from the sale of a residence.
(18)Income received by all other household members while they lived in the claimant’s home during the last calendar year except a minor, student, or renter.
B.Adjustments to Income
Section 17072 of the Revenue and Taxation Code provides for an ｄｇｍｘｖｗｈｇ＃ｊｕｒｖｖ＃ｌｑｆｒｐｈ／＃which means, in the case of an individual, gross income minus the following deductions:
(a)Forfeited interest penalty.
(b)Alimony paid.
＃＋ｆ，＃ Ｌｑｇｌｙｌｇｘｄｏ＃ｕｈｗｌｕｈｐｈｑｗ＃ｄｕｕｄｑｊｈｐｈｑｗ／＃Ｎｈｒｊｋ＃＋ＫＵ＃４３，／＃Ｖｌｐｓｏｌｈｇ＃Ｈｐｓｏｒ｜ｈｈ＃Ｓｏｄｑ＃＋ＶＨＳ，／＃ｒｕ＃ＶＬＰＳＯＨ＃ｓｏｄｑｖ１＃
(d)Employee business expenses.
(e)Moving expenses and deductions of expenses (already taken) for the production of income (or loss) reported in Items 7 (rental), 8 (business), and 9 (sale of capital assets) included in income.
(f)Student loan interest.
(g)Medical savings account.
BOE-261-G (P5) REV. 22 (05-13)
SCHEDULE FOR DISABLED VETERANS’ EXEMPTION
EXEMPTION AMOUNTS AND HOUSEHOLD INCOME LIMITS
Lien Date |
Basic Exemption |
Low-Income Exemption |
＃Low-Income household Limit |
|
|
|
|
2014 |
$124,932 |
$187,399 |
$56,101 |
2013 |
$122,128 |
$183,193 |
$54,842 |
2012 |
$119,285 |
$178,929 |
$53,566 |
2011 |
$116,845 |
$175,269 |
$52,470 |
2010 |
$115,060 |
$172,592 |
$51,669 |
2009 |
$114,634 |
$171,952 |
$51,478 |
2008 |
$111,296 |
$166,944 |
$49,979 |
2007 |
$107,613 |
$161,420 |
$48,325 |
2006 |
$103,107 |
$154,661 |
$46,302 |
2005 |
$100,000 |
$150,000 |
$44,907 |
2004 |
$100,000 |
$150,000 |
$44,302 |
2003 |
$100,000 |
$150,000 |
$42,814 |
＃＃
