SERVICEMEMBERS CIVIL RELIEF ACT DECLARATION
Service members Civil Relief Act Declaration (Annual Filing - BOE-261-D) (PDF): 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: All personal property including Manufactured homes except those assessed as real property are eligible for this exemption. If the aircraft is owned jointly with a non-qualified claimant, the value of the qualified ownership interest will be exempt.
An initial claim form and current Leave & Earnings statement is required to exempt the aircraft and is requested before February 15th. There is no penalty for late filing.
An annual claim form and current Leave & Earnings statement is due before February 15th every year. There is no penalty for late file, however, the exemption will not be approved without the filing.