Form BOE-261-G, Claim for Disabled Veterans’ Property Tax Exemption, is the claim used with the Los Angeles County Office of the Assessor for the exemption on the home of a veteran who is blind in both eyes, has lost the use of two or more limbs or is totally disabled because of injury or disease incurred in military service, or on the home of that veteran's unmarried surviving spouse. It is one of the Los Angeles County property tax forms, and the edition on this page is the 2026 claim. On FillingPDF you can fill out the form online and download or print the completed PDF; the form and its filing rules come from the Assessor, and the claim is submitted to the Assessor.
Last updated
What is BOE-261-G?
Form BOE-261-G, Claim for Disabled Veterans’ Property Tax Exemption, is the form a qualifying veteran, or the veteran's unmarried surviving spouse, files with the Los Angeles County Office of the Assessor to claim the property tax exemption on the home they occupy as a principal residence.
The form states its legal basis: Article XIII of the California Constitution, section 4(a), and Revenue and Taxation Code section 205.5. The exemption covers a home 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. It does not apply to direct levies or special taxes.
There are two exemption levels: a basic exemption and one for low-income household claimants, both adjusted annually for inflation. The claim is for first-time claimants of the Disabled Veterans' Exemption and for annual claimants of the Low-Income Exemption. The form also covers cancellation or refund of taxes paid when a property becomes eligible after the lien date or upon a veteran's disability rating or death, and it explains that the exemption ends on sale or transfer to an ineligible third party or when the person becomes ineligible.
Page 5 of the form carries a schedule of exemption amounts and household income limits by lien date; the schedule is the place to find current figures. The Assessor lists a separate Form BOE-261, Claim for Veterans' Exemption; this page covers BOE-261-G only. The form is marked as not subject to public inspection.
Who needs to file BOE-261-G?
Veterans who own and occupy a home as their principal residence and who, because of injury or disease incurred in military service, are blind in both eyes, have lost the use of two or more limbs, or are totally disabled use this claim. Totally disabled means the U.S. Veterans Administration or the military service from which the veteran was discharged rated the disability at 100 percent, or rated the compensation at 100 percent because the veteran cannot secure or follow a substantially gainful occupation.
Unmarried surviving spouses may also claim in two cases: the veteran qualified, or would have qualified under the laws in effect on January 1, 1977 (January 1, 1979, for disease), for the exemption; or the veteran died of a service-connected injury or disease while on active duty or after discharge under other than dishonorable conditions.
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 whose shares entitle the claimant to possession of the home. A dwelling does not qualify if it is, or is meant to be, rented, vacant and unoccupied, or the claimant's vacation or secondary home.
Claimants who got the exemption last year and only want the Low-Income Exemption use the same form and go straight to item 4.
When to file BOE-261-G
Deadlines depend on the event behind the claim, and the form says so on its first page. The low-income claim must be refiled each year; the Basic Exemption, once granted, stays in effect without annual filing until it ends.
- Alternative 1a (Low-Income claim each year): full exemption if filed by 5 p.m. on February 15; 90 percent if filed after that but by 5 p.m. on December 10; 85 percent after that.
- Alternatives 1b, 1c and 1d (disability rating, residency at an already owned property, or the veteran's death): full exemption, prorated to the date of eligibility, if filed on or before January 1 of the year after the event, or 90 days after the event, whichever is later. After that, 85 percent is allowed, subject to an eight-year statute of limitations.
- Alternative 2 (supplemental assessment): full exemption up to the supplemental assessment if filed by 5 p.m. on the 30th day after the notice; 90 percent if filed later but before the first installment becomes delinquent; 85 percent after that. With no supplemental notice, file on or before the January 1 following the purchase.
Once the exemption is granted, notify the Assessor immediately if the property becomes ineligible; to avoid a 25 percent penalty on the escape assessment, notify by the following June 30.
Documents you need
- Proof of the 100% disability or unemployability rating from the U.S. Department of Veterans Affairs: item 2b says the notice of the rating must include proof of rating.
- Proof of blindness in both eyes, when you check box 3a: the form says proof is attached.
- Proof of loss of use of 2 or more limbs, when you check box 3b: the form says proof is attached.
- For a surviving spouse under box 3d: proof of the deceased veteran's disability, a copy of the marriage certificate and a copy of the death certificate.
- For a surviving spouse under box 3e: copy of the marriage certificate, proof that the cause of death was service-connected, dates of service, and a copy of the death certificate or report of casualty.
- An explanation, when a surviving spouse uses a maiden name or a surname other than the deceased veteran's name.
- A list showing household income, only if the Assessor asks for it when you claim the Low-Income Exemption.
How to fill out BOE-261-G
Check claimant name and address
At the top, confirm the printed claimant name and mailing address and correct them if needed. If nothing is printed, enter your full name and mailing address with ZIP code.
Enter claimant and spouse details
Enter the claimant's name and Social Security number, and the spouse's name and Social Security number. Complete the dwelling street address, city and ZIP code only if it differs from the mailing address; never use a P.O. box.
Name the veteran if you are a survivor
If you are an unmarried surviving spouse, enter the veteran's name as shown on the discharge documents and the veteran's Social Security number. Attach an explanation if you use a surname other than the veteran's.
Mark the Low-Income-only box if it applies
If you received the Disabled Veterans' Exemption last year and are filing solely for the Low-Income Exemption, check the box on page 2 and go directly to item 4.
Answer item 1 on the property
Enter the acquisition date (1a) and the date you occupied or intend to occupy the property as your principal residence (1b), in month/day/year format. Answer 1c about any other exemption claimed; if Yes, give the move or sale date and the previous address, city and county (1d).
Enter the USDVA rating dates
Item 2a: effective date of the 100% disability or unemployability rating. Item 2b: date of the USDVA notice of the rating, with proof of the rating attached.
Check the basis for the claim
Item 3: a veteran checks one of boxes a, b or c. An unmarried surviving spouse checks d or e, and for box d also checks the disability box; enter the date your spouse died.
Complete item 4 for Low-Income claims
Only for the Low-Income Exemption, enter total annual household income for the prior calendar year, computed under the instructions: income in list A less adjustments in list B.
Sign, date and add contact details
Sign and date the certification, and enter a telephone number (8 A.M. - 5 P.M.) and an email address.
Review, attach proof and download
Check every entry and gather the proof the form lists for your box. Download or print the completed PDF from FillingPDF and submit it with the proof through the Assessor's channels described under How to submit.
How to submit BOE-261-G
The claim is filed with the Los Angeles County Office of the Assessor; the form itself prints no mailing address, portal or appointment rule, so use the contact details and forms page the Assessor publishes at https://assessor.lacounty.gov/forms.
- Signature: the claimant signs and dates the certification, and gives a telephone number (8 A.M. - 5 P.M.) and an email address. The certification also addresses a form submitted with an electronic signature.
- Proof of disability or death: attach it to the claim. If you send originals, the Assessor makes a copy and returns the originals to you.
- Surviving spouses: include the marriage certificate and the other proof the form lists for box (d) or (e).
- Household income: if you claim the Low-Income Exemption, the Assessor may ask for a list showing your household income.
- Notices: the Assessor sends a notice on or shortly after January 1 each year to check that you are still eligible.
Once an exemption has been terminated, you must obtain a new claim form and file it with the Assessor to regain eligibility. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Entering a post office box as the address of the dwelling; the instructions say not to, and to state it if the dwelling has no street address.
- Checking more than one of boxes 3a, 3b and 3c as a veteran; the instructions say to check one.
- Surviving spouses checking box 3d without also checking the box for the deceased veteran's disability, or omitting the marriage certificate and proof of disability.
- Leaving item 4 blank or entering income above the limit when claiming the Low-Income Exemption; the Assessor then allows only the Basic Exemption.
- Counting household income for the wrong year; use the calendar year before the year of the claim, and include the income of all household members except bona fide renters, minors and students.
- Missing the February 15 deadline for a Low-Income claim and expecting the full exemption; later filings receive 90 or 85 percent.
- Claiming a home that is rented, vacant or a vacation or secondary home, which does not qualify.
- Not notifying the Assessor when the property stops qualifying; late notice after June 30 risks a 25 percent penalty on the escape assessment.
- Not refiling for the Low-Income Exemption each year; separate claims are required for each fiscal year.
Frequently asked questions
What is Form BOE-261-G used for?
Form BOE-261-G is the claim for the Disabled Veterans' Property Tax Exemption in Los Angeles County. A qualifying veteran, or an unmarried surviving spouse, files it with the Assessor to exempt part of the value of the home occupied as a principal residence.
Who qualifies for the Disabled Veterans' Property Tax Exemption?
A veteran who owns and lives in the home and is blind in both eyes, has lost the use of two or more limbs, or is totally disabled from a service-connected injury or disease qualifies. Unmarried surviving spouses qualify in the two cases described on the form.
Do I have to file Form BOE-261-G every year?
Only for the Low-Income Exemption. Once granted, the Basic Exemption stays in effect without annual filing until it is terminated. Low-Income claimants file a separate claim for each fiscal year, and may check the box on page 2 and go to item 4.
What is the deadline to file the claim?
It depends on the event. For an annual Low-Income claim, the full exemption requires filing by 5 p.m. on February 15. Other events, such as a new disability rating or a supplemental assessment, have different dates listed on the form.
What documents do I attach to Form BOE-261-G?
Attach proof of the USDVA 100% rating, or proof of blindness or loss of use of limbs. Surviving spouses add a marriage certificate and the death and service proof the form lists. The Assessor copies original documents and returns them.
Does the exemption apply to a rental or vacation home?
No. A dwelling does not qualify if it is, or is intended to be, rented, vacant and unoccupied, or the vacation or secondary home of the claimant. It must be your principal place of residence.
What if my home stops being eligible after the exemption is granted?
You must notify the Assessor immediately. The form says a penalty of 25 percent of the escape assessment applies if you fail to notify; to avoid it, notify the Assessor by the following June 30.
Can I fill out Form BOE-261-G online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim with the Assessor; you submit it through the Assessor's channels.
Ready to fill out BOE-261-G?
Fill out BOE-261-G now