Download Form BOE-261-G (2026)
Use the form for the county where your home is. Each county prints its own copy with its own mailing address.
Riverside or San Bernardino? Get the form from the Riverside County Assessor or the San Bernardino County Assessor. Other California county? Find your county assessor.
2026 county forms. Counties can update their forms during the year, and updated forms for SB 296 are expected for 2027.
Before you start: what you'll need
- Your parcel number (APN), printed on your property tax bill.
- Social Security numbers for you and your spouse.
- VA letter showing your 100% rating (or paid at 100% for unemployability) and the effective date. Your VA benefit summary letter works.
- DD-214. The state form doesn't ask for it, but San Diego, Riverside, Orange and San Bernardino all do.
- Low-income claim: last year's household income for everyone in the home, including VA disability pay, Social Security and a spouse's wages.
- Surviving spouse: marriage certificate, death certificate and proof the death was service-connected.
Filling it out, page by page
- Page 1, you and the home: your name and mailing address, the parcel number (APN), the home's address, and Social Security numbers. Surviving spouses also list the veteran's name and SSN.
- Page 2, your claim: when you bought and moved in, any past claims, your disability rating and its effective date, and why you qualify (100%, TDIU, blind in both eyes, or loss of use of two or more limbs). Choose basic or low-income, fill in household income if low-income, then sign.
- Pages 3–5 are instructions: deadlines, what counts as household income, and a table of exemption amounts. Read page 4 before you fill in income.
- Attach your documents and file it with your county (links below). Keep a copy.
Basic vs. low-income
| Basic | Low-income | |
|---|---|---|
| 2026 exemption | $180,671 off | $271,009 off |
| 2027 exemption | $185,889 off | $278,836 off |
| Household income limit | None | $81,131 (2026) / $83,474 (2027) |
| How often you file | Once | Every year |
Starting with 2027–28 taxes, SB 296 replaces these amounts with 50% of the first $1,000,000 of value, or 100% of the first $1,000,000 for households at or under $83,474.
Deadlines
| Situation | File by | You get |
|---|---|---|
| First-time claim | The later of the next January 1, or 90 days after you qualify | 100% |
| First-time claim, late | Any time after that (up to 8 years back) | 85% |
| Just bought (supplemental bill) | Within 30 days of the notice | 100% |
| Low-income, every year | 5 p.m. February 15 | 100% |
| Low-income, late | Feb 16 – Dec 10 / after Dec 10 | 90% / 85% |
Where to file in your county
Always use your county's copy of the form. The state only posts a sample.
San Diego County
Download San Diego County BOE-261-G (PDF)
County exemption page · Low-income claim form · Household income worksheet (AS-EX-2B, low-income only)
How to file: Email ARCCDVETS@sdcounty.ca.gov, mail to Assessor, Disabled Veterans' Exemption Section, 1600 Pacific Highway, Room 103, San Diego, CA 92101, or drop off at any county assessor office (help filling it out is at the main office).
Phone: (619) 531-5772
Low-income claims also need San Diego's household income worksheet (AS-EX-2B).
Riverside County
How to file: In person at an assessor office (including Temecula), or book an appointment through the assessor's website. Download the form from the county's exemption page.
Phone: (951) 955-6200 or (800) 746-1544
Bring your VA letter showing the rating and its effective date. TDIU (paid at 100% for unemployability) qualifies under state law.
Orange County
Download Orange County BOE-261-G (PDF)
County exemption page
How to file: In person at 500 S. Main St., 2nd Floor, Orange, CA 92868, or Mission Viejo City Hall, 200 Civic Center, Mission Viejo. Call the veterans' exemptions line for mailing instructions.
Phone: (714) 834-5945
Los Angeles County
Download Los Angeles County BOE-261-G (PDF)
County exemption page
How to file: Mail to the Office of the Assessor, 500 West Temple Street, Room 227, Los Angeles, CA 90012-2770, or email Dvx@assessor.lacounty.gov.
Phone: (213) 974-3399 (Spanish: (213) 974-3211)
If your exemption is missing from your tax bill before the first installment is due, LA's tax collector accepts a penalty cancellation request marked "Disabled Veteran Exemption Pending."
San Bernardino County
How to file: Mail or drop off at 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415. Download the form from the county's exemption page.
Phone: (909) 387-8307 or (877) 885-7654
You can't file until you live in the home, and the exemption doesn't transfer automatically when you buy a new home. They want all pages of your VA rating decision or benefits summary.
Other California county? Find your county assessor.
After you file
- The exemption shows up on your property tax bill under "Exemptions." Don't see it? Call your assessor's exemption line.
- The basic exemption stays on until you no longer qualify. Each year the assessor may mail Form BOE-261-GNT; you only send it back if you're no longer eligible (by June 30, or you can owe back taxes plus a penalty).
- Moving? The exemption doesn't follow you. File a new claim for the new home.
What about SB 296?
SB 296 was signed September 28, 2026, and starts with the January 1, 2027 lien date. Neither the state nor the counties have published how to claim it yet; the state has said updated BOE-261-G forms will be ready for 2027. If you already have the exemption, watch for a notice from your assessor. If you qualify now, file today's BOE-261-G now so you're already on the books. See what SB 296 means for you, and estimate your savings with our calculator.
Sources: CA BOE: Disabled Veterans' Exemption · BOE sample BOE-261-G · BOE LTA 2026/019 (2027 amounts) · San Diego Assessor · Riverside Assessor · Orange County Assessor · LA County Assessor · San Bernardino Assessor. Rules and amounts change; always confirm on the official site. Veteran Mortgage Guys is not a government agency or a VSO.
Common questions
Where do I get Form BOE-261-G?
From your county assessor. The state only posts a sample. The 2026 form for San Diego, Orange and Los Angeles counties is at the top of this page; Riverside and San Bernardino link to it from their disabled veterans' exemption pages.
What do I attach to BOE-261-G?
Your VA letter showing a 100% or TDIU rating and its effective date. Most Southern California counties also ask for your DD-214. Low-income claims need household income information, and surviving spouses need marriage and death certificates.
Do I have to file BOE-261-G every year?
Only for the low-income exemption, by February 15 each year. The basic exemption stays on until you no longer qualify.
Is there a new form for SB 296?
Not yet. The state has said updated BOE-261-G forms will be ready for the January 1, 2027 lien date. If you qualify now, file today's form so you're already on record.
See your real numbers
Our free calculator uses 2026 pay tables, BAH by ZIP and VA residual income standards. About 2 minutes, no credit pull.
Educational information only, not a commitment to lend or a loan approval. VA guidelines and lender requirements change; your eligibility and terms depend on your full application, credit, income and VA entitlement.