Section 74.5 of the Revenue and Taxation Code excludes from assessment that portion of an existing structure that consists of the construction and reconstruction of seismic components.
An Organization that is seeking the Veterans' Organization Exemption shall file with the State Board of Equalization("the Board") a claim for an Organizational Clearance Certificate
Use this form if both the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred on or after April 1, 2021. For transfers occurring before April 1, 2021, please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years (BOE 60-AH).
Use this form if both the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred before April 1, 2021. For transfers occurring on or After April 1, 2021, please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years (BOE 19-B).
