Form BOE-261-G is the claim that the Riverside County Assessor-County Clerk-Recorder uses to grant the Disabled Veterans' Property Tax Exemption on the home of a qualifying veteran or unmarried surviving spouse. It is one of the Riverside County property tax forms, and it serves first-time claimants and people claiming the Low-Income Exemption for a given year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the County at www.rivcoacr.org.
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What is BOE-261-G?
Form BOE-261-G, 2026 Claim for Disabled Veterans' Property Tax Exemption, is the form filed with the Riverside County Assessor-County Clerk-Recorder to claim the exemption on the home of a disabled veteran or an unmarried surviving spouse.
The exemption rests on Article XIII of the California Constitution, section 4(a), and Revenue and Taxation Code section 205.5. It covers property that is the 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. There are two levels: a Basic Exemption and a Low-Income Exemption for low-income household claimants. Both are adjusted annually for inflation, and the form's attached schedule lists the current amounts and household income limits. The exemption does not apply to direct levies or special taxes.
On the form, totally disabled means that the United States Veterans Administration or the military service from which the veteran was discharged has rated the disability at 100 percent, or has rated the disability compensation at 100 percent because the veteran cannot secure or follow a substantially gainful occupation.
Once granted, the Basic Exemption stays in effect without annual filing until it is terminated. A claim for the Low-Income Exemption must be filed for each year. The form states that it is not subject to public inspection.
Who needs to file BOE-261-G?
The main group is the owner of a home who is a veteran with a qualifying disability. The claimant may be an owner or co-owner, the veteran spouse of an owner, a purchaser named in a contract of sale, or a shareholder in a corporation whose shareholding entitles the claimant to possession of a home the corporation owns.
The form lists three groups of veterans, who check one of boxes a, b or c in item 3:
- veterans who are blind in both eyes;
- veterans who have lost the use of two or more limbs;
- veterans who are totally disabled as a result of a service-connected injury or disease.
Unmarried surviving spouses may also claim, and check box d or box e in item 3. Box d covers the spouse of a veteran who qualified, or would have qualified under the laws in effect on January 1, 1977 (January 1, 1979, for disease), except that the veteran died before that date. Box e covers the spouse of a person who died of a service-connected injury or disease while on active duty or after discharge in other than dishonorable conditions.
First-time claimants use this form. So do people who received the exemption last year and are claiming only the Low-Income Exemption for the current year.
A dwelling does not qualify if it is, or is intended to be, rented, vacant and unoccupied, or the claimant's vacation or secondary home.
When to file BOE-261-G
The deadline depends on the event behind the claim, and the form's page 3 sets it out by "Alternative".
- Alternative 1a (Low-Income Exemption claimed for the year): file by 5 p.m. on February 15 for the full exemption. A claim filed after that but by 5 p.m. on December 10 receives 90 percent. A claim filed later receives 85 percent.
- Alternatives 1b, 1c and 1d (disability rating, move into an already owned property, or the veteran's death): file on or before January 1 of the year after the event, or within 90 days of the event, whichever is later, for the full exemption prorated to the date of eligibility. Later claims receive 85 percent, subject to an eight-year statute of limitations.
- Alternative 2 (supplemental assessment after a change in ownership or new construction): file by 5 p.m. on the 30th day after the notice of supplemental assessment for the full exemption. A later claim made on or before the date the first installment of the supplemental tax bill becomes delinquent receives 90 percent, and after that 85 percent. If no supplemental notice arrives, file on or before the January 1 after the purchase.
The Basic Exemption needs no yearly refiling once granted. The Low-Income Exemption needs a separate claim for each fiscal year.
Documents you need
- Proof of the 100% disability or unemployability rating from the United States Department of Veterans Affairs (USDVA), with the date of the notice, for a claim based on total disability (item 2b).
- Proof of blindness, for a claim under box a (visual acuity of 5/200 or less, or concentric contraction of the visual field to 5 degrees or less).
- Proof of loss of use of two or more limbs (amputation, ankylosis, progressive muscular dystrophies or paralysis), for a claim under box b.
- For box d (surviving spouse of a veteran who qualified): proof of the veteran's disability, a copy of the marriage certificate and a copy of the death certificate.
- For box e (surviving spouse of a person who died of a service-connected injury or disease): a 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.
- A written explanation, if you are an unmarried surviving spouse using a maiden name or a surname other than the deceased veteran's.
- A list showing your household income, only if the Assessor asks for it when you claim the Low-Income Exemption.
How to fill out BOE-261-G
Check your name and mailing address
If your name and address are printed in the claimant block, make corrections where needed. If nothing is printed, enter your full name and mailing address with ZIP code. Leave the For Assessor's Use Only area blank.
Enter claimant and spouse details
Enter the claimant's name and Social Security number, and the spouse's name and Social Security number if applicable. 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.
Identify the dwelling
Check the assessor's parcel number and dwelling address if they are printed, and correct them if wrong. Enter the street address, city and ZIP code if different from the mailing address; do not use a post office box.
Tick the Low-Income-only box if it applies
If you received the exemption last year and are filing only to claim the Low-Income Exemption, check the box on page 2 and go directly to item 4.
Answer item 1 on the property
Item 1a: date you acquired the property (month/day/year). Item 1b: date you occupied or intend to occupy it as your principal residence. Items 1c and 1d: answer Yes or No about a previous Disabled Veterans' or Homeowners' Exemption, and give the earlier home's address, city, county and the date you moved, sold or transferred it.
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.
Select the basis for the claim
Item 3: veterans check one of a, b or c. Unmarried surviving spouses check d or e, and with d also check the disability box, and enter the date your spouse died.
Complete item 4 if claiming Low-Income
Enter the total annual household income for the prior calendar year, counting all household members except bona fide renters, minors or students, including veterans' benefits. Compute it as total of A (income) less total of B (adjustments) from the instructions.
Sign, date and add contact details
Sign and date the certification under penalty of the laws of the State of California. Add a daytime telephone number (8 A.M. - 5 P.M.) and email address.
Review and download the completed PDF
Check each entry against your proof documents, then download or print the completed PDF from FillingPDF. Attach the required proof and submit it as described under How to submit.
How to submit BOE-261-G
The form's header prints the Assessor's mailing address, a telephone number and a website, and the instructions say proof of disability and related records are submitted to the Assessor.
- By mail: Riverside County Assessor-County Clerk-Recorder, PO BOX 751, RIVERSIDE, CA 92502-0751.
- By phone: (951) 955-7006, for questions about filing.
- Website: www.rivcoacr.org.
The form names no other filing channel, so confirm any in-person or online option with the office before you go or send it. Attach the proof that applies to your claim (see the documents list). If you send original documents, the Assessor makes a copy and returns the originals to you. Do not write a post office box as the address of the dwelling; the form asks for the street address.
The certification block includes wording for a form submitted with an electronic signature. The form does not describe an online filing process, so ask the office whether it accepts electronic submission. The form mentions no filing fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing a Low-Income Exemption claim after 5 p.m. on February 15 and expecting the full exemption; later claims receive 90 percent by December 10 and 85 percent after that.
- Leaving item 4 blank, or entering household income above the indexed limit; the Assessor will then allow only the Basic Exemption.
- Entering a post office box as the address of the dwelling; the form says not to, and to state it if the dwelling has no street address.
- Checking box d as a surviving spouse without also checking the box for the deceased veteran's disability, or omitting the marriage certificate.
- Sending the claim without proof of the disability rating, blindness, loss of use of limbs, or the death records required for box d or e.
- Counting renters, minors or students as household members, or using the wrong year, when figuring household income; use the calendar year before the claim year.
- Claiming the exemption on a dwelling that is rented, vacant, or a vacation or secondary home.
- Not telling the Assessor when the property stops qualifying; the form cites a 25 percent penalty on the escape assessment unless you notify the Assessor by the following June 30.
- Checking more than one of boxes a, b and c as a veteran; the form says to check one.
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, filed with the Riverside County Assessor-County Clerk-Recorder. It applies to the home of a veteran who is blind in both eyes, has lost the use of two or more limbs, or is totally disabled, and to the home of a qualifying unmarried surviving spouse.
Who qualifies for the disabled veterans property tax exemption in Riverside County?
An owner or co-owner, veteran spouse of an owner, contract purchaser or qualifying corporation shareholder who is a veteran with a qualifying disability, or an unmarried surviving spouse under box d or e. The home must be the principal residence, not rented, vacant, or a vacation or secondary home.
What is the difference between the Basic and Low-Income Exemption?
The Low-Income Exemption is a higher exemption for claimants whose household income does not exceed the indexed limit on the form's schedule. The Basic Exemption stays in effect until terminated; the Low-Income Exemption needs a separate claim each fiscal year. The exemption is one or the other, not a combination.
What is the deadline to file the disabled veterans exemption claim?
It depends on the event. For a Low-Income claim for the year, file by 5 p.m. on February 15 for the full exemption; by December 10, 90 percent; after that, 85 percent. Other events, such as a new disability rating or purchase, have their own deadlines on page 3 of the form.
Do I have to file Form BOE-261-G every year?
Only to claim the Low-Income Exemption, which needs a separate claim for each fiscal year. Once granted, the Basic Exemption continues without annual filing until terminated. The Assessor sends a notice on or shortly after January 1 each year to check that you are still eligible.
What documents do I attach to Form BOE-261-G?
Proof of the USDVA 100% rating, or proof of blindness or loss of use of limbs, depending on your basis. Surviving spouses add a marriage certificate, and a death certificate or report of casualty, plus proof of the veteran's disability or service-connected death. Originals are copied and returned.
Where do I send Form BOE-261-G?
The form prints the Assessor's address as PO BOX 751, RIVERSIDE, CA 92502-0751, with the telephone number (951) 955-7006 and the website www.rivcoacr.org. The form names no other channel, so call the office to confirm any in-person or electronic option.
What happens if my home stops qualifying?
You must notify the Assessor immediately. Revenue and Taxation Code section 279.5 provides a 25 percent penalty on the escape assessment if you fail to notify the Assessor; to avoid it, notify the Assessor by the following June 30. A terminated exemption requires a new claim form to regain eligibility.
Can I fill out Form BOE-261-G online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to Riverside County, and does not file the claim; you submit it to the Assessor through the County's channels.
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