Exemptions

January 1, 2017
Aircraft Certificate and Affidavit for Exemption (BOE-260-A)
BOE-260-A

Aircraft that have been restored or maintained, whether currently certified or not for flight purposes & aircraft donated in perpetuity to an aerospace museum may qualify for this exemption
 

Tags: affidavit, Aircraft, certificate, exemption
January 1, 2017
Aircraft of Historical Significance Exemption
BOE 260-B


Claim for Exemption from taxes of Aircraft of Historical Significance

Tags: forms, exemption, taxes, Aircraft, historical, significance
January 1, 2017
Annual Filing of Welfare Claim (BOE-267-A)
BOE-267-A


  Claims for welfare exemptions must be signed and filed with the Assessor. Each claim must contain supporting documents, including financial statements.

  The welfare exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organizations and used exclusively for religious, charitable, hospital, or scientific purposes.

  To be eligible for the full exemption, the claimant must file a claim each year on or before February 15

Tags: welfare, claim, exemption, annual
January 1, 2017
Base-Year Value Transfer (55 and older) - Claim for (BOE-60-AH)
BOE-60-AH


Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling

January 1, 2017
Cemetery exemption - claim eligibility or termination notice (BOE-265-NT)
BOE-265-NT

The cemetery exemption will remain in effect until all or part of of the property is used for activities that are outside the scope of the cemetery exemption

Tags: forms, exemption, cemetery, exemption
January 1, 2017
Cemetery exemption claim (BOE-265)
BOE-265

Claim for exemption of property that is used as a cemetery

Tags: forms, exemption, cemetery, claim
January 1, 2017
Certificate of Disability (BOE-62-A)
BOE-62-A


In order to qualify for this one-time tax benefit, a licensed physician must certify the disability of the claimant is both severe and permanent.
 

Tags: certificate, disability
January 1, 2017
Change in Eligibility or Termination Notice (BOE-231-AH)
BOE-231-AH

You should notify the Assessor on or before February 15 if, on or before the proceeding lien date, you became ineligible for an exemption or, if on or before that lien date, you no longer owned the property or otherwise failed to meet all the requirements for a property tax exemption

January 1, 2017
Change in Ownership Statement (BOE-502-AH)
BOE-502-AH

The law requires any transferee acquiring interest in real property or manufactured homesubject to local property taxation, to file a change in ownership statement with the County Recorder or Assessor.

Tags: forms, homeowner, ownership, change, exemption, real property
January 1, 2014
Change of Mailing Address

Request to change Assessor's records to reflect new mailing address

Tags: forms, mailing address, change, homeowner, request, real property
January 1, 2017
Change of Ownership Statement - Death of Real Property Owner (BOE-502-D)
February 22, 2018
Church Exemption (BOE-262-AH)
BOE-262-AH

Property used solely for Religious Worship

Tags: forms, exemption, exemption, religious, church
January 1, 2017
Church Lessor's Exemption Claim (BOE-263-C)
BOE-263-C

Property Leased by a Church to a Public School, Community College, State College, State University, Including the University of California, Used Jointly with a Church

January 1, 2017
Claim for base-year value transfer-Acquisition by public entity (BOE-68)
BOE-68

California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgement of condemnation.

January 1, 2017
Claim for Exemption of Low-Income Tribal Housing (BOE-237)
BOE-237

Claim for Exemption when at least 30% of the property for rental housing, and the tenants are persons of low income as defined in section 50079.5 of the health and safety code.The rents charged must not exceed the limits provided in section 50033 of health and safety code. An affidavit affirming that the tenant's incomes and rents do not exceed those limits must be attached.

The exemption will not be allowed without the income affidavit 

January 1, 2017
Claim for Veteran's Organization Exemption (BOE-269-AH)
BOE-269-AH


An Orgranization that is seeking the Veterans' Organization Exemption shall file with the State Board of Equalization("the Board") a claim for an Organizational Clearance Certificate.


The Assessor may not approve a property tax exemption until the claimant has been issued a valid Organizational Clearance Certificate from the Board.


Claim Form BOE-279 (Claim for organizational Clearance Certificate - Veteran's Organization Exemption) is available on the Board's website (www.boe.ca.gov), or you may request a form by contacting the Exemptions Section at (916) 274-3430

January 1, 2017
College exemption (BOE-264-AH)
BOE-264-AH

Claimant's college information, to attempt to qualify for an exemption  

Tags: forms, exemption, college, claim
January 1, 2017
Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
BOE-62

Include form BOE-62-A, Certificate of Disability, when filing this form. 

Tags: forms, claim, disability, disabled, base year value, base year value transfer, transfer, value, replacement dwelling
January 1, 2017
Disabled Veteran's Exemption Change of Eligibility Report (BOE-261-GNT)
BOE-261-GNT

Use this form to notify the Assessor if you are no longer eligible for the disabled veteran's property tax exemption

Tags: forms, disability, disabled, veteran, exemption, change, eligibility, report
January 1, 2017
Disabled Veteran's Property Tax Exemption (BOE-261-G)
BOE-261-G

This exemption may be available to an elgible owner or veteran spouse of an owner of a dwelling that is occupied as the principal place of residence for the veteran. This exemption may also be available to an elgible owner or veteran spouse of an owner of a dwelling that is subject to supplemental assessments resulting from a change in ownership or completion of new construction.

To receive 100% of the basic  or low-income exemption  as of the date the claimant or the property qualifies, the initial claim must be filed between  the date of qualification and on or before the next following january 1, or 90 days after the date the date of qualification, whichever is later.

For the low-income exemption only, a claim must be filed with your county assessor  each year. Following the initial claim, subsequent annual filing periods are as follows:

  • January 1 - February 15= 100% of the exemption
  • February 16 - December 10= 90% of the exemption
  • After December 10= 85% of the exemption

For more information visit:     http://www.boe.ca.gov/proptaxes/exempt.htm

Tags: disability, veteran, exemption