External form summary
The Disabled Veterans' Exemption Change of Eligibility Report (BOE-261-GNT) is used by claimants who currently receive the California Disabled Veterans' Property Tax Exemption to notify the County Assessor when they no longer qualify for the exemption. Once the exemption is granted, no annual filing is required as long as the claimant remains eligible. This form should only be submitted if eligibility has ended due to changes such as the property no longer being the claimant's principal residence, a change in ownership, or another event that disqualifies the exemption. Claimants who continue to qualify do not need to file this form. Those who wish to apply for the Low-Income Disabled Veterans' Exemption must instead submit a new claim form by the applicable filing deadline.