County of San Diego

ASSESSOR | RECORDER | COUNTY CLERK

Ernest J. Dronenburg, Jr.

Servicemembers Civil Relief Act

What is the Servicemembers Civil Relief Act (SCRA) Military Exclusion?

The SCRA excludes your Boat or Aircraft from property tax assessment. If you are not a resident of the State of California but are in this state solely by reason of compliance with military orders, you may declare tax location elsewhere by filing the Servicemembers Civil Relief Act Declaration (Form BOE-261-D).

When is the deadline to file?

Although there are no deadlines to file, we encourage that you file the Servicemembers Civil Relief Act Declaration (Form BOE-261-D) by February 15 or as soon as you bring the boat or aircraft into San Diego County. This will avoid any assessments or tax bills that are issued in your name.  

Apply in person:

Complete the Servicemembers Civil Relief Act Declaration (Form BOE-261-D), and drop off to any of our available office locations.

If you have questions or need assistance completing the form, only our staff at the Kearny Mesa office can assist:

9225 Clairemont Mesa Blvd
San Diego, CA 92123

Apply by mail:

Complete the Servicemembers Civil Relief Act Declaration (Form BOE-261-D), and mail to:

Business Division
Marine and Aviation Section
9225 Clairemont Mesa Blvd.
San Diego, CA 92123

Apply by email:

Email completed application to: ARCCMarineAviation.fgg@sdcounty.ca.gov

Apply by fax:

Fax completed application and attachments to (858) 505-6266.