Exemptions

Disabled Veteran's Property Tax Exemption (BOE-261-G)
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.

Elderly or Handicapped Families Housing Exemption (BOE-267-H)
January 1, 2017
Elderly or Handicapped Families Housing Exemption (BOE-267-H)
BOE-267-H

Supplemental Affidavit

Must be filed when seeking exemption on housing  for elderly or handicapped families that is owned and operated by a non profit organization or eligible limited liability company.

Filed with BOE-267 and BOE 267-A

 

Tags: forms, welfare, lower income, housing, exemption, first filing, claim
Exhibition Exemption Claim from Property Taxes (BOE-270-AH)
January 1, 2017
Exhibition Exemption Claim from Property Taxes (BOE-270-AH)
BOE-270-AH

For property that is brought into this state exclusively for purposes of use or exposition, fair, carnival or public exhibit of literary, scientific, educational, religious or artistic works and is used only for these purposes while in this state

Tags: forms, exemption, claim, art, exhibition
First Filing of Welfare Claim (BOE-267)
January 1, 2017
First Filing of Welfare Claim (BOE-267)
BOE-267

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

Tags: forms, welfare, lower income, housing, exemption, first filing, claim
Free Public Library or Free Museum Claim (BOE-268-B)
January 1, 2017
Free Public Library or Free Museum Claim (BOE-268-B)
BOE-268-B


Property used solely for either a free public library or free museum

Tags: free, forms, public, library, museum, claim
Grandparent /  Grandchild Exclusion from Reassessment (BOE-58-G)
January 1, 2017
Grandparent / Grandchild Exclusion from Reassessment (BOE-58-G)
BOE-58-G

For Exemption of Real property that is transferred between parents and their children

Tags: forms, homeowner, grandparent, grandchild, exclusion, reassessment
Homeowner's property tax exemption (BOE-266)
January 1, 2017
Homeowner's property tax exemption (BOE-266)
BOE-266

This claim may be used to file for the Homeowner's exemption for the assessment roll and the supplemental roll

Income Reporting Worksheet for Elderly or Handicapped Families (BOE-267-H-A)
January 1, 2017
Income Reporting Worksheet for Elderly or Handicapped Families (BOE-267-H-A)
BOE-267-H-A

Property owned by Non Profit Organizations providing housing for low and moderate income elderly or handicapped families may qualify for the welfare exemption from property taxes for those units whose family household income does not exceed the limits stated in Section 214(f) of the Revenue and Taxation Code

Leased Property -  Claim for Exemption of Low Income Housing (BOE-236)
January 1, 2017
Leased Property - Claim for Exemption of Low Income Housing (BOE-236)
BOE-236

Exemption of Property Leased solely for Low-Income Housing

Leased Property Supplemental- Property Leased for Lower Income Housing (BOE-236-A)
January 1, 2017
Leased Property Supplemental- Property Leased for Lower Income Housing (BOE-236-A)
BOE-236-A


Supplemental Affidavit


Lower Income Household Eligibility based on Family Household Income

Tags: lease, supplemental, affidavit, low income, property, household income
Lessees Exemption (BOE-263-B)
January 1, 2017
Lessees Exemption (BOE-263-B)
BOE-263-B

Property used exclusively for Public Schools, Community Colleges, State Colleges, State Universities or University of California.

Tags: forms, lease, lessees, exemption
Lessor's Exemption (BOE-263)
January 1, 2017
Lessor's Exemption (BOE-263)
BOE-263

Property used for Free Public Libraries and Free Museums and Property used exclusively for Public Schools, Community Colleges, State Colleges, State Universities , Univiversity of California, Churches and Non Profit Colleges

Tags: forms, lease, exemption
Low Income Housing Property of Limited Partnership (BOE-267-L1)
January 1, 2017
Low Income Housing Property of Limited Partnership (BOE-267-L1)
BOE-267-L1

Supplemental Affidavit

Must be filed when seeking exemption on low income housing property owned and operated by a limited partnership.

Tags: forms, welfare, limited partnership, exemption, supplemental, affidavit, low income, lower income, housing
Low Income Tribal Housing - Supplemental Affidavit (BOE-237-A)
January 1, 2017
Low Income Tribal Housing - Supplemental Affidavit (BOE-237-A)
BOE-237-A

Supplemental Only

Section 237 of the California Revenue & Taxation Code provides that property used exclusively for providing housing for lower income households can qualify for an exemption from property taxes. 

Lower Income Household: Family Household Income Reporting Worksheet (BOE-267-L-A)
January 6, 2015
Lower Income Household: Family Household Income Reporting Worksheet (BOE-267-L-A)
BOE-267-L-A

Supplemental Worksheet

Property owned by non-profit organizations or eligible limited liability companies providing housing for lower income households can qualify for the Welfare Exemption from property taxes for those units whose family household income does not exceed the limits stated on the form.

Tags: forms, welfare, lower income, housing, exemption, supplemental
Lower Income Housing Exemption
January 6, 2015
Lower Income Housing Exemption
BOE-267-L

Supplemental Affidavit

Must be filed when seeking exemption on housing  for elderly or handicapped families that is owned and operated by a non profit organization or eligible limited liability company

Tags: forms, welfare, lower income, housing, exemption, supplemental, affidavit
Notice of rescission of claim to transfer base year value to replacement dwelling (BOE-60-NR)
January 1, 2017
Notice of rescission of claim to transfer base year value to replacement dwelling (BOE-60-NR)
BOE-60-NR

California law requires any person who is at least 55 years of age, who resides in a property elgible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

Parent - Child Exclusion from Reassessment (BOE-58-AH)
January 1, 2017
Parent - Child Exclusion from Reassessment (BOE-58-AH)
BOE-58-AH

For Real property that is transferred between parents and their children

Preliminary Change of Ownership Report (BOE-502-A)
January 1, 2017
Preliminary Change of Ownership Report (BOE-502-A)
BOE-502-A

Must be completed by the transferee (buyer) prior to a transfer of subject property

Property Leased for Lower Income Housing Exemption (BOE-236)
January 1, 2017
Property Leased for Lower Income Housing Exemption (BOE-236)
BOE-236

Supplemental Affidavit

Exemption of leased property used exclusively for low income housing