Exemptions
| eForms can be downloaded as a pdf if needed, download icon located at the bottom of the eForm. |
| eForm | Download Form | Form Name | Description | Notes |
| BOE-260-B (PDF) | Claim for Exemption from Property Taxes of Aircraft of Historical Significance | Exempts aircraft of historical significance when publicly displayed at least 12 days per year. | There is a one-time $35 filing fee. View the State Board Explanation Letter (PDF). | |
| ** BOE-261-D (PDF) | Servicemembers Civil Relief Act Declaration (Annual Filing) | Section 571(c) of the Servicemembers Civil Relief Act (50 USC. Appendix), exempts the assessed value for boats, aircraft, or manufactured homes located in Placer County for active duty Servicemembers who are residing locally serving in compliance with military orders. | Service member is a resident of another State or County but is storing/using the personal property in Placer County while being stationed at a local military installation. Note: Manufactured homes assessed as real property are not eligible for this exemption. | |
| ** BOE-261-G (PDF) | Claim for Disabled Veterans' Property Tax Exemption (Annual Filing) | Exempts a portion of taxable value for a totally disabled veterans’ primary residence based on the basic or low-income exemption amounts that are adjusted annually for inflation. | When filing the Disabled Veterans' Property Tax Exemption Form (BOE-261-G) you must attach the following documentation with the completed form for:
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| ** BOE-261-GNT (PDF) | Disabled Veterans’ Exemption Change of Eligibility Report (Annual Filing) | The Disabled Veterans’ Exemption Change of Eligibility Report is sent annually to give claimant an opportunity to report any changes. Also available to submit at any time to notify the Assessor of a change in eligibility. | Important: This form does not need to be submitted if claimant is still eligible and all information printed on the form is correct and up to date as of January 1st each year. | |
| ** BOE-262-AH (PDF) | Church Exemption - Property Used Solely for Religious Worship (Annual Filing) | The Church Exemption is available primarily for leased buildings, the land they sit on, and personal property used exclusively for religious worship as of 12:01 a.m. on the January 1 property tax lien date. | ||
| ** BOE-263 (PDF) | Lessors' Exemption Claim (Annual Filing) | The Lessors' Exemption is available to property owners who lease real property to free public libraries, free museums, public schools, charter schools, community colleges, state colleges, state universities, University of California, churches, and non-profit colleges. | Both the owner of the property and the exempt organization are required to sign the claim. The benefit of the exemption must go to the exempt organization in the form of a rent reduction or direct refund, unless otherwise stated in the lease. A copy of the lease is required to be submitted with the first claim. | |
| ** BOE-263-C (PDF) | Church Lessors' Exemption Claim (Annual Filing) | Property owned by a church and leased to a public school, community college, state college, or state university, including the University of California, used jointly with a church. Any portion of the Church that is used for Public School purposes must file an annual claim form by the Church/Lessor. | The Public School or College must also file the Public School or College affidavit. Public School or College would also file the Public School or College exemption claim form to exempt the business personal property. (See the Public School Exemption BOE-268-A (PDF) or College Exemption BOE-264-AH (PDF).) | |
| ** BOE-264-AH (PDF) | College Exemption Claim (Annual Filing) | The College Exemption is available to non-profit four-year colleges and may be used for owned or leased real and personal property. | ||
| BOE-266 (eForm) | Claim for Homeowners' Property Tax Exemption | If you own and occupy a home as your principal place of residence on January 1, you may apply for a Homeowners' Exemption. This exemption may reduce your property tax assessment up to $7,000 per year, and lower your annual tax bill by about $70. There is no charge to apply for this exemption. | Important: Homeowners' Exemptions are not automatically transferred between properties. If you move, you are responsible for notifying the Assessor that your principal residence has changed. California Assessor contact information is available on the Board of Equalization website. View more on Homeowners' Exemption. | |
| BOE-266 en Español (eForm) | Complete en línea la Exención de Impuestos Prediales de los Propietarios de Casas (BOE-266 en Español) | Exime de hasta $7,000 del valor tasado de la residencia del dueño de la propiedad. | ||
| BOE-267 (PDF) | Claim for Welfare Exemption (First Filing) | Claim form for initial request of welfare exemption for a specific property when the claimant is a new filing in the county or requesting exemption for a new location in the county. | Find further information on the Board of Equalization website. | |
| ** BOE-267-A (PDF) | Claim for Welfare Exemption (Annual Filing) | Claim form filed on an annual basis after initial "been met" finding, and can be filed on properties that were granted exemption in the prior year. | Find further information on the Board of Equalization website. | |
| ** BOE-267-O (PDF) | Welfare Exemption Supplemental Affidavit, Organizations and Persons using Claimant's Real Property (Annual Filing) | This affidavit is required if other persons or organizations use any of the Real or Personal Property as indicated on the Claim for Welfare Exemption (First Filing) (BOE-267) (PDF) or Claim for Welfare Exemption (Annual Filing) (BOE-267-A) (PDF). | ||
| ** BOE- 267-S (PDF) | Religious Exemption (Annual Filing) | The Religious Exemption is available for real personal property owned by a religious organization. The exemption is only available for real and personal property used by the owner church to conduct worship services on the property, or conduct worship services on the property and operate one or more schools on the same property, specifically preschools, nursery schools, kindergartens, elementary schools, secondary schools, or any combination thereof. | For property acquired after January 1, or property owned by a newly formed organization, the full exemption may be allowed if a Religious Exemption first time filing BOE 267-S is filed within 90 days from the first day of the month following the date of acquisition or by February 15 of the following calendar year, whichever occurs earlier. | |
| ** BOE-267-SNT (PDF) | Religious Exemption Change in Eligibility or Termination Notice (Annual Filing) | This is sent annually after the first time filing prior to January 1 for verification of continued qualification of the exemption. Failure to return the annual notice does not constitute a waiver of the exemption but may result in an on-site inspection of the property to verify the exempt activity. | Use this form to notify the Assessor if there is any change in the use of the property. | |
| ** BOE-268-A (PDF) | Public School Exemption (Annual Filing) | This exemption is used by public schools, including charter schools. Public schools most often use the exemption for leased real and personal property. | The property may be used for a variety of purposes, including education, administration, and administrative support functions. Charter schools must submit a copy of the charter when applying for this exemption. |
** These exemptions require an annual filing, which is timely if received or postmarked by 5:00 p.m, February 15th, or the next business day if the 15th falls on a County Holiday or weekend.