BOE 58-H
The change in ownership exclusion for a transfer of an interest in real property between cotenants that takes effect upon the death of one cotenant applies as long as certain conditions are met.
BOE 571-J
Supplemental to the Business Property Statement (BOE 571-L)
Builder's Claim for New Construction Exclusion from Supplemental Assessment
Section 75.12 of the California Revenue and Taxation Code provides that any real property on which new construction is completed shall not be added to the supplemental roll until the date the property, in whole or in part: Changes ownership; is rented or leased; or is occupied or otherwise used by the owner or with the owner’s consent, except as a model home or other use that is incidental to an offer or change of ownership, whichever comes first.
Claim for Reassessment Exclusion for Transfer Between Parent and Child
BOE 19-P
The transfer of a principal residence between parent and child may be excluded from reassessment if the fair market value of the family home on the date of transfer is less than the sum of the factored base year value plus $1 million.
BOE 19-G
The transfer of a principal residence between grandparent and grandchild may be excluded from reassessment if the fair market value of the family home on the date of transfer is less than the sum of the factored base year value plus $1 million.
BOE 64
Revenue and Taxation Code § 74.5 excludes from assessment that portion of an existing structure that consists of the construction and reconstruction of seismic components.
BOE 63-A
The construction or modification of a structure for disability access may be excluded from assessment.
Property Statements
Includes links to a list of BOE-approved property statements (e.g., 571-L, 571-F, etc.), supplemental forms and instructions.
BOE 571-F2
Form for listing all registered and show horses owned as of January 1, regardless of location.
Supplemental to the Business Property Statement (BOE 571-L)
BOE 64-SES
California law provides a property tax incentive for installing active solar energy systems through a new construction assessment exclusion. This exclusion ensures that adding a qualifying solar energy system does not increase the property’s assessment.