Exemptions

Public School Exemption (BOE-268-A)
January 1, 2017
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
Qualified Lessor's Exemption (BOE-263-A)
January 1, 2017
Qualified Lessor's Exemption (BOE-263-A)
BOE-263-A

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

Reassessment of Property Damaged or Destroyed by Misfortune or Calamity
January 4, 2017
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)
January 1, 2017
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
Religious Exemption - Change in Eligibility (BOE-267-SNT)
January 1, 2017
Religious Exemption - Change in Eligibility (BOE-267-SNT)
BOE-267-SNT

Change in Eligibility or Termination Notice

Tags: forms, exemption, religious, eligibility, termination notice
Religious Exemption (BOE-267-S)
January 1, 2017
Religious Exemption (BOE-267-S)
BOE-267-S

Claim for Religious Exemption

Tags: forms, exemption, religious
ServiceMember's Civil Relief Act Declaration (BOE-261-D)
January 1, 2017
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

Veteran's Tax Exemption (BOE-261)
January 1, 2017
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

Work of art exemption (BOE-260)
January 1, 2017
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