Exemptions

Aircraft Certificate and Affidavit for Exemption (BOE-260-A)
BOE-260-A

Aircraft that have been restored or maintained, whether currently certified or not for flight purposes & aircraft donated in perpetuity to an aerospace museum may qualify for this exemption

Includes affidavit
 

Aircraft of Historical Significance Exemption (260-B)
BOE-260-B

Claim for Exemption from taxes of Aircraft of Historical Significance

Annual Filing of Welfare Claim (BOE-267-A)
BOE-267-A


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

  The welfare exemption is available only to property, real or personal, owned by a religious, charitable, hospital, or scientific organizations and used exclusively for religious, charitable, hospital, or scientific purposes.

  To be eligible for the full exemption, the claimant must file a claim each year on or before February 15

Base-Year Value Transfer (55 and older) - Claim for (BOE-60-AH)
BOE-60-AH

Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling


 

Cemetery exemption - claim eligibility or termination notice (BOE-265-NT)
BOE-265-NT

Change in eligibility

The cemetery exemption will remain in effect until all or part of of the property is used for activities that are outside the scope of the cemetery exemption

Cemetery exemption claim (BOE-265)
BOE-265

Claim for exemption of property that is used as a cemetery

Certificate of Disability (BOE-62-A)
BOE-62-A

In order to qualify for this one-time tax benefit, a licensed physician must certify the disability of the claimant is both severe and permanent.

Change in Eligibility or Termination Notice (BOE-231-AH)
BOE-231-AH

You should notify the Assessor on or before February 15 if, on or before the proceeding lien date, you became ineligible for an exemption or, if on or before that lien date, you no longer owned the property or otherwise failed to meet all the requirements for a property tax exemption

Change in Ownership Statement (BOE-502-AH)
BOE-502-AH

The law requires any transferee acquiring interest in real property or manufactured homesubject to local property taxation, to file a change in ownership statement with the County Recorder or Assessor.

Change of Mailing Address
Request to change Assessor's records to reflect a new mailing address
Change of Ownership Statement - Death of Real Property Owner (BOE-502-D)
BOE-502-D
File a separate statement for each parcel of real property owned by the decedent.

Section 480(b) of the Revenue & Taxation Code requires that the personal representative file this statement with the Assessor in each county where the decedent owned property at the time of death.

Change of Ownership Statement (BOE-502-AH)
BOE-502-AH

The law requires any transferee acquiring interest in real property or manufactured home subject to local property taxation, to file a change in ownership statement with the County Recorder or Assessor.

Church Exemption (BOE-262-AH)
BOE-262-AH

Property used solely for Religious Worship


 

Church Lessor's Exemption Claim (BOE-263-C)
BOE-263-C

Property Leased by a Church to a Public School, Community College, State College, State University, Including the University of California, Used Jointly with a Church

To receive the full exemption, this claim must be filed with the Assessor by February 15

Claim for base-year value transfer-Acquisition by public entity (BOE-68)
BOE-68

California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgement of condemnation.

Claim for Veteran's Organization Exemption (BOE-269-AH)
BOE-269-AH

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.

The Assessor may not approve a property tax exemption until the claimant has been issued a valid Organizational Clearance Certificate from the Board.

Claim Form BOE-279 (Claim for organizational Clearance Certificate - Veteran's Organization Exemption) is available on the Board's website (www.boe.ca.gov), or you may request a form by contacting the Exemptions Section at (916) 274-3430

College exemption (BOE-264-AH)
BOE-264-AH

Claimant's college information, to attempt to qualify for an exemption

Disabled Veteran's Exemption Change of Eligibility Report (BOE-261-GNT)
BOE-261-GNT

Use this form to notify the Assessor if you are no longer eligible for the disabled veteran's property tax exemption

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.

To receive 100% of the basic  or low-income exemption  as of the date the claimant or the property qualifies, the initial claim must be filed between  the date of qualification and on or before the next following january 1, or 90 days after the date the date of qualification, whichever is later.

For the low-income exemption only, a claim must be filed with your county assessor  each year. Following the initial claim, subsequent annual filing periods are as follows:

  • January 1 - February 15= 100% of the exemption
  • February 16 - December 10= 90% of the exemption
  • After December 10= 85% of the exemption

For more information visit:     http://www.boe.ca.gov/proptaxes/exempt.htm

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.