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Disabled Veterans' Property Tax Exemption (BOE-261-G)

Phone number
530-273-3396 – Nevada County Veterans Services Office (help with the claim)
Category
Veterans
Money
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Eligibility
Veterans rated 100% disabled by the VA, or paid at the 100% rate due to unemployability, and certain unmarried surviving spouses — on their principal residence
Auto Summary
California's Disabled Veterans' Exemption reduces the property tax on the principal residence of veterans rated 100% disabled by the VA, or paid at the 100% rate due to unemployability, and certain unmarried surviving spouses. The amount is adjusted each year for inflation. File form BOE-261-G with your county assessor, with proof of disability (usually a VA letter). You can't claim both this and the regular Homeowners' Exemption. The Nevada County Veterans Services Office (530-273-3396) can help. Verified 2026-09-28.
Value
Reduces property tax on your principal residence
Espanol
Exención de impuestos sobre la propiedad para veteranos discapacitados (BOE-261-G)
Last verified 2026-09-28.
The Disabled Veterans' Exemption "reduces the property tax liability on the principal place of residence of qualified veterans." The amount is compounded each year by an inflation factor. Source: California State Board of Equalization — Disabled Veterans' Exemption (accessed 2026-09-28)

Who qualifies

A veteran who meets one of these:
  • Rated 100% disabled by the U.S. Department of Veterans Affairs.
  • Paid at the 100% rate due to unemployability.
  • The unmarried surviving spouse of a qualified veteran, in certain circumstances.

How to apply

  1. Get form BOE-261-G, Claim for Disabled Veterans' Property Tax Exemption.
  1. Attach proof of disability, usually a letter from the VA.
  1. File it with your county assessor.
The Nevada County Veterans Services Office lists this exemption among the benefits it helps with: 530-273-3396. Source: Nevada County Veterans Services (accessed 2026-09-28)

Good to know

You can claim this or the regular Homeowners' Exemption on a home, not both.

Sources