| Assessor/Recorder Forms and Publications |
| Assessment Review Request (Prop 8) |
| | Proposition 8 allows for a temporary reduction of assessed value if the property has a market value that is less than its Proposition 13 value. Prop 8 requires the Assessor to enroll the lower of either: the Factored Base Year Value, or the market value as of the annual Jan. 1 lien date. |
| Mailing Address Change Request |
| | This form allows the property owner to update his/her mailing address with the Assessor & Tax Collector's offices and may affect eligibility for the Homeowner's Exemption. |
| Transfer Tax Information Statement |
| Information on the from is supplied for the purpose of confirming or determining the amount of documentary transfer taxes payable. |
| BOE 266 | Claim for Homeowner's Property Tax Exemption |
| -California property tax laws provide two alternatives by which the homeowner's property tax exemption, up to a maximum of $7,000 of assessed value, may be granted:
-Original signed copy required |
| Application for Reassessment - Calamity |
| This application is for the property owner to request reassessment of damaged or destroyed assessable property in excess of $10,000 |
| Change in Ownership Statements |
| BOE 502 A | Preliminary Change of Ownership Report |
| A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder's office for the county where the property is located |
| BOE 502 D | Change of Ownership Statement - Death of Real Property Owner |
| The law requires that the personal representative file this statement with the Assessor in each county where the decedent owned property at the time of death. Separate statement for each parcel of real property owned by the descendent. |
| Reassessment Exclusions |
| Proposition 19 FAQ for BOE-19-G and BOE-19-P |
| BOE-19-G | Claim For Reassessment Exclusion For Transfer Between Grandparent And Grandchild Occurring On Or After February 16, 2021 |
| California law provides, with certain limitations, that a change in ownership does not include the purchase or transfer of property:
* If the transfer was through the medium of a will and/or trust, a copy of the full and complete will and/or trust and all amendments must be provided
* all parents of the grandchild, who qualify as children of the grandparents, must be deceased as of the date of the grandparent-grandchild transfer. A stepparent does not need to be deceased.
* For a family home, the transferee is required to file for the homeowner's or disabled veterans' exemption within one year of the date of the transfer
* See Proposition 19 FAQ for additional qualifications and information |
| BOE-19-P | Claim For Reassessment Exclusion For Transfer Between Parent And Child Occurring On Or After February 16, 2021 |
| California law provides, with certain limitations, that a change in ownership does not include the purchase or transfer of property:
* If the transfer was through the medium of a will and/or trust, a copy of the full and complete will and/or trust and all amendments must be provided
* For a family home, the transferee is required to file for the homeowner's or disabled veterans' exemption within one year of the date of the transfer
* See Proposition 19 FAQ for additional qualifications and information |
| BOE 58 AH | Claim for Reassessment Exclusion for Transfer Between Parent and Child |
| California law provides, with certain limitations and prior to February 16, 2021, that a change in ownership does not include the purchase or transfer of: |
| | - The principal residence between parents and children, and/or |
| | - The first $1,000,000 of other real property between parents and children. |
| BOE 58 G | Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild |
| California law provides, with certain limitations and prior to February 16, 2021, that a change in ownership does not include the purchase or transfer of |
| | - The principal residence between grandparents and grandchild, and/or |
| | - The first $1,000,000 of other real property between grandparents and grandchild. |
| BOE 63 | Disabled persons claim for exclusion of new construction |
| California law provides that certain construction, installations, or modifications of existing single or multiple-family dwellings can be excluded from increases in property taxation if the work is performed to make the dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling. |
| BOE 63 A | Claim for disabled accessibility construction exclusion from assessment |
| California Revenue and Taxation Code excludes from assessment the construction, installation, removal or modification of any portion or structural component of an existing building or structure to the extent that is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person. |
| BOE 64 SES | Initial Purchaser claim for solar energy new construction exclusion |
| California law provides that under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property. |
| Transfer Base Year Value |
| Proposition 19 FAQ for BOE-19-B, BOE-19-D and BOE-19-V |
| BOE-19-B | Claim For Transfer Of Base Year Value To Replacement Primary Residence For Persons At Least Age 55 Years Occurring on or after April 1, 2021
For transfers occurring after April 1, 2021, California law allows any person over 55 years of age who resides in property that is eligible for either the homeowners' exemption or the disabled veterans' exemption may transfer the factored base year value of that property to any replacement dwelling that is purchased or newly constructed by that person as their principal residence within two years of the sale by that person of the original property. The factored base year value of the original property cannot be transferred to the replacement dwelling until the original property is sold.
* See Proposition 19 FAQ for additional qualifications and information |
| |
| BOE-19-D | Claim For Transfer Of Base Year Value To Replacement Primary Residence For Severely Disabled Persons Occurring on or after April 1, 2021
For transfers occurring after April 1, 2021, California law allows any person who is severely and permanently disabled,(at the time of sale of original/former residence) who resides in property that is eligible for either the homeowners' exemption or the disabled veterans' exemption may transfer the factored base year value of that property to any replacement dwelling that is purchased or newly constructed by that person as their principal residence within two years of the sale by that person of the original property. The factored base year value of the original property cannot be transferred to the replacement dwelling until the original property is sold.
* See Proposition 19 FAQ for additional qualifications and information
* Please include BOE-19-DC with submission |
| BOE-19-DC | Certificate Of Disability
*To be submitted with BOE-19-D |
| BOE-19-V | Claim For Transfer Of Base Year Value To Replacement Primary Residence For Victims Of Wildfire Or Other Natural Disaster Occurring on or after April 1, 2021
For transfers occurring after April 1, 2021, California law allows an owner of a primary residence to transfer a base year value if the original property is "substantially damaged or destroyed" if either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land's or the improvement's full cash value immediately before the wildfire or natural disaster.
*The claimant must file the appropriate form with the county assessor where the replacement dwelling is located within 3 years of the date of the replacement dwellings purchase or the new construction of the replacement dwelling is completed.
* See Proposition 19 FAQ for additional qualifications and information |
| BOE 60 AH | Claim of person(s) at least 55 years of age for transfer of base year value to replacement property |
| For transfers occurring prior to April 1, 2021, California law allows any person who is at least 55 years of age (at the time of sale of original/former property) who resides in a property eligible for the Homeowners Exemption (place of residence) or currently receiving the Disabled Veteran's Exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value within the same county. |
| BOE 60 NR | Notice of Rescission of claim to transfer base year value to replacement dwelling |
| For transfers occurring prior to April 1, 2021, California law allows any person who is at least 55 years of age (at the time of sale of original/former property) who resides in a property eligible for the Homeowner's Exemption (place of residence) or currently receiving the Disabled Veteran's Exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value. |
| BOE 62 | Disabled persons claim for transfer of base-year value to replacement dwelling (intracounty and intercounty when applicable) |
| California law allows any person who is severely and permanently disabled,(at the time of sale of original/former residence)and who resides in a property eligible for the Homeowners Exemption (place of residence)or currently receiving the Disabled Veterans Exemption to transfer the base year value of the principal residence to a replacement dwelling of equal or lesser value within the same county. |
| BOE 68 | Claim for base year value transfer - Acquisition by public entity |
| California law provides that under certain conditions a person may transfer the base year value of his or her property to a comparable replacement property if that original property has been taken by eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation. |
| Recorder Forms |
| Restrictive Covenant Modification Form |
| Restrictive Covenant Modification Affordable Housing Form |
Homepage
