Form BOE-261, the Claim for Veterans' Exemption, is the form the Riverside County Assessor-County Clerk-Recorder uses to receive a claim for the California veterans' exemption from property tax. It is one of the Riverside County property tax forms, and the claim is made every year by a qualifying veteran, an unmarried widow or widower, or a pensioned parent. 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, and the claim is delivered to the Assessor by mail or in person.
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What is BOE-261?
Form BOE-261, Claim for Veterans' Exemption, is the sworn claim that a veteran, an unmarried widow or widower of a veteran, or a pensioned parent of a deceased veteran files with the county Assessor to receive the California veterans' exemption from property tax.
The Riverside County Assessor-County Clerk-Recorder issues this version of the form. Its receipt cites sections 252, 255 and 260 of the California Revenue and Taxation Code. The claim asks for your legal residence on January 1, your marital status and a full inventory of what you and your spouse own as of 12:01 a.m. on January 1: real estate, boats and aircraft, business interests, household furnishings, cash, stocks and bonds, vehicles, money owed to you, life insurance value and other investments. The Assessor uses that inventory to check the property ownership limits that apply to the exemption.
Question 14 lets you choose, in order, the property to which the exemption is applied. The certification is signed under penalty of perjury, and the form warns that the information may be compared with your federal and state income tax returns, is subject to audit and is a public record.
The instructions point to other forms for different situations: BOE-261-G, Disabled Veterans' Property Tax Exemption, for a veteran who is blind in both eyes, has lost the use of two or more limbs or is totally disabled, and BOE-261-D, Soldier's and Sailor's Civil Relief Act Declaration, for a member of the armed forces not claiming California residence.
Who needs to file BOE-261?
You file Form BOE-261 if you are a California resident claiming the veterans' exemption as one of these:
- a person serving in, or discharged under honorable conditions from, the Armed Forces in time of war or another specified time;
- the unmarried widow or widower of a deceased veteran;
- the pensioned parent of a deceased veteran.
You must also meet the property ownership qualifications in the instructions. The exemption does not apply when your property, or you and your spouse together, own property above the value limits printed there, and encumbrances cannot be deducted when valuing it.
Do not use this form in these cases:
- A veteran who is blind in both eyes, has lost the use of two or more limbs or is totally disabled, and the unmarried widow or widower of such a veteran, should file BOE-261-G.
- A member of the armed forces who does not claim California residence should complete BOE-261-D instead.
The claim may be signed by the person entitled to the exemption, the claimant's spouse, a legal guardian or conservator, or someone holding a power of attorney. Other immediate family members may sign only if the veteran is in active wartime military service of the United States or an allied nation, is outside the continental United States, or is mentally incompetent.
When to file BOE-261
The claim must be filed with the Assessor by 5:00 p.m. on February 15, or mailed by that date, and it is filed every year. The filing window opens on the lien date and closes at 5 p.m. on February 15.
If you miss February 15, the instructions allow a late claim filed from February 16 through December 10 of the same calendar year. A late claim receives a reduced exemption, limited by the lesser of a fixed dollar amount or a percentage of the property's full value; the amounts are printed in the instructions on page 3 of the form.
Your first claim must be made in person: the claimant, or a spouse, legal guardian, conservator or attorney-in-fact, appears before the Assessor and swears to the affidavit. In later years the affidavit may be filed by mail. Failing to follow the required procedure waives the exemption.
Documents you need
- Contract of sale, only if you are buying real property under an unrecorded contract: show or furnish it to the Assessor and file an affidavit that you purchased under it and are responsible for the taxes.
- Any other proof of the facts stated in the claim, if the Assessor requires it before allowing the exemption.
- A separate sheet for stocks and bonds (question 9), if the lines on the form are not enough.
- A Business or Agricultural Property Statement filed with the Assessor of the county where the property is, if you report an interest in an unincorporated business or farm in question 6.
- Page 2 certification completed by a legal guardian, conservator or attorney in fact who signs the claim for the claimant, in addition to signing the front.
How to fill out BOE-261
Enter your residence and phone number
Question 1: complete the year after "January 1, 20" and give the street number, city, state, ZIP code and a phone number where you can be reached for your legal residence on that date. You can have only one legal residence.
Check your marital status
Question 2: check one box (Single, Married, Widow, Widower, Legally separated, Divorced or Pensioned parent). Check Divorced only if the decree is final, and enter your spouse's name as the form asks.
List real estate in this county
Question 3: answer Yes or No and list every parcel you or your spouse own or are purchasing in Riverside County, using the parcel number from your tax bill or a legal description. Check any preprinted parcel numbers for accuracy.
List real estate outside the county
Question 4: answer Yes or No and enter the county seat, state and parcel number or legal description of each outside parcel. Give the assessed value for California property, or market value for property outside California.
Report boats, aircraft and business interests
Question 5: enter the California C.F. number of a boat or the F.A.A. number of an aircraft, with where it is kept. Question 6: for an unincorporated business or farm, give its name and address, your ownership percentage and the non-assessable business assets.
Enter furnishings and cash
Question 7: give the street address and city where your household furnishings and personal effects are located. Question 8: enter the total of all cash and bank balances, which must be an amount, excluding cash already reported in question 6.
Report stocks, bonds and vehicles
Question 9: list each stock or bond, quantity and market value as of 12:01 a.m. on January 1. Question 10: list each registered vehicle with owner, year, make, body type, doors, model, cylinders, license fees and class code from the registration.
Answer questions 11 to 13
Question 11: money owed to you or your spouse. Question 12: cash or loan value, not face value, of life insurance policies. Question 13: any other investments, with type, location and value of each listed on the reverse side and the total on the front.
Choose where the exemption applies
Question 14: enter 1st, 2nd, 3rd and so on in the boxes for lines 3A, 3B, 4A, 4B, 5, 6 or 13. Read the instructions on claimants with more than one taxable property first.
Sign and date the certification
Sign and date the certification under penalty of perjury. A guardian, conservator or attorney in fact signs their own name, enters their legal capacity and completes the certification on page 2.
Review and download the completed PDF
Check that every question is answered and amounts are as of 12:01 a.m. on January 1. Download or print the completed PDF from FillingPDF in black ink on white 8 1/2" x 11" paper, then deliver it as described under How to submit.
How to submit BOE-261
You can deliver Form BOE-261 to the Assessor in person or send it by mail. The county's forms page says its forms do not allow online submission.
- By mail: Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751. The instructions say the claim must be mailed by 5:00 p.m. on February 15 to be timely.
- In person: at the Assessor's office. A first claim must be sworn before the Assessor. If you cannot attend because of wartime military service, illness or another unavoidable cause, the Assessor may allow you to swear the affidavit before another person authorized to administer an oath.
- Questions: call (951) 955-6200 or visit www.rivcoacr.org.
Print the form in black ink on 8 1/2" x 11" white paper, as the county's forms page requires. If you file in a county other than the county where you reside, file the affidavit in duplicate, and the Assessor sends the copy to the county of residence. The form includes a receipt; the Assessor or a designee validates it. It proves you filed, not that the exemption was granted. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing or mailing the claim after 5:00 p.m. on February 15, which limits you to the reduced late-filing exemption available through December 10.
- Leaving questions unanswered; the form says a claim that is not fully answered may be denied, and question 8 requires an amount.
- Making a first claim by mail instead of appearing before the Assessor to swear the affidavit.
- Failing to show that your interest in real property was of record with the county recorder on the lien date; this waives the exemption unless the unrecorded contract-of-sale rule applies.
- Using a post office box for question 7; the instructions say a P.O. box is not acceptable for where household furnishings are located.
- Claiming the veterans' exemption on the home that also gets the homeowners' exemption; the two cannot apply to the same property.
- Ticking Divorced when the divorce decree is not final.
- Signing as guardian, conservator or attorney in fact without entering your legal capacity under the signature and completing the certificate on page 2.
- Filing BOE-261 when you are totally disabled, blind in both eyes or have lost use of two or more limbs; the instructions send you to BOE-261-G.
Frequently asked questions
What is Form BOE-261?
Form BOE-261 is the Claim for Veterans' Exemption. A qualifying veteran, an unmarried widow or widower, or a pensioned parent of a deceased veteran files it with the county Assessor to claim the California veterans' exemption on property tax. Riverside County publishes its version.
When is the Riverside County veterans' exemption claim due?
By 5:00 p.m. on February 15 each year, or mailed by that date. Late claims filed from February 16 through December 10 receive a reduced exemption, with the amounts printed in the form's instructions.
Can I file my first veterans' exemption claim by mail?
No. For a first claim you, or your spouse, legal guardian, conservator or attorney in fact, must appear before the Assessor and swear to the affidavit. In later years you may file the affidavit by mail.
Can I claim the veterans' exemption and the homeowners' exemption on the same home?
No. The instructions say the two exemptions are not allowable on the same property. If you own other taxable property, you may claim the veterans' exemption on that property; use question 14 to say where it applies.
Who can sign Form BOE-261 for a veteran?
The claimant, the claimant's spouse, a legal guardian or conservator, or someone with a power of attorney may sign. Other immediate family may sign only if the veteran is in wartime service, outside the continental United States or mentally incompetent.
What if I have a service-connected disability?
A veteran who is blind in both eyes, has lost the use of two or more limbs or is totally disabled, or that veteran's unmarried widow or widower, should file BOE-261-G, Disabled Veterans' Property Tax Exemption, instead.
Can I fill out Form BOE-261 online and submit it?
You can fill out the PDF online on FillingPDF and download or print it. The county says its forms do not allow online submission, so deliver the printed claim to the Assessor by mail or in person. FillingPDF does not file it.
Where do I mail the veterans' exemption claim in Riverside County?
Mail it to Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751, so that it is mailed by 5:00 p.m. on February 15. For questions, call (951) 955-6200.
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