Exemptions

January 1, 2019
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
January 8, 2019
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
January 1, 2019
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
January 1, 2019
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
January 1, 2019
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)

BOE-266


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

If homeowner's exemption claim form is is filed before February 15, applicant will receive 100% of the exemption amount. If filed between February 16 and December 10, applicant may receive the lesser of $5,600 or 80% of the taxable value of their property.

To view more about these exemptions:     http://www.boe.ca.gov/proptaxes/exempt.html

Tags: exemption, homeowner
January 1, 2019
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

January 1, 2019
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
January 1, 2019
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)

BOE-263

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

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)
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)
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
January 1, 2019
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
January 1, 2019
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

January 1, 2019
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)
BOE-502-A

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

January 8, 2019
Public School Exemption (BOE-268-A)
BOE-268-A

Property used exclusively by a public school, community college, state college, state university or University of California

Tags: forms, exemption, school, college, university, public
January 8, 2019
Reassessment of Property Damaged or Destroyed by Misfortune or Calamity

Applications must be filed with the County Assessor within twelve months of the date the damage was sustained.

Section 170 of the revenue and taxation code provides for the reassessment of real and/or personal property which has been damaged or destroyed by a misfortune or by a calamity through no fault of the assessee.

Tags: forms, miscellaneous, reassessment, calamity, misfortune, damage, real property, property, supplemental, disaster
Rehabilitation of persons and/or Living Quarters Exemption (BOE-267-R)
BOE-267-R

Supplemental Affidavit

Must be filed when seeking exemption on property that involves rehabilitation of persons and/or living quarters.

Tags: rehabilitation, living quarters, exemption, disability
January 8, 2019
Religious Exemption - Change in Eligibility (BOE-267-SNT)
BOE-267-SNT

Change in Eligibility or Termination Notice

Tags: forms, exemption, religious, eligibility, termination notice
January 8, 2019
Religious Exemption (BOE-267-S)
BOE-267-S

Claim for Religious Exemption

Tags: forms, exemption, religious
January 8, 2019
ServiceMember's Civil Relief Act Declaration (BOE-261-D)
BOE-261-D


The personal property of a servicemember  shall not be deemed to be located or present in, or have situs for taxation in, the tax jurisdiction in which the servicemember is serving in compliance with military orders.


Formerly known as the Soldier's and Sailor's Relief Act

Tags: veteran, declaration, relief, civil
Veteran's Tax Exemption (BOE-261)
BOE-261


California may provide for the exemption from taxation of the property to the amount of $4,000 if you meet the following criteria:

1.) If you are a resident who is serving in (or has served in) and has been discharged under honorable conditions from service in the armed forces in time of war

2.) Who is the unmarried widow of a deceased veteran

3.) Who is the pensioned parent of a property valued at $5,000 or more

There are more criteria listed on the form itself

Tags: exemption, veteran
Work of art exemption (BOE-260)
BOE-260

Certain articles of personal property which have been made available for display in a publicly owned art gallery or museum may be exempt from taxation

Tags: exemption, art