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.

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
 

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

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

Grandparent / Grandchild Exclusion from Reassessment (BOE-58-G)

BOE-58-G

Claim for Reassessment Exclusion for Transfer of Real property from Grandparent to Grandchild.

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

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

Leased Property Supplemental- Property Leased for Lower Income Housing (BOE-236-A)
BOE-236-A

Supplemental Affidavit

Exemption of leased property used exclusively for low income housing

Lessees Exemption (BOE-263-B)

BOE-263-B

Leased property used exclusively for Public Schools, Community Colleges, State Colleges, State Universities or University of California.

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.

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.

Lower Income Housing Exemption (BOE-267-L)
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.

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 eligible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

Parent - Child Exclusion from Reassessment (BOE-58-AH)

BOE-58-AH

Claim for Reassessment Exclusion for Transfer of Real property from Parent to Child.

Preliminary Change of Ownership Report (BOE-502-A)x
BOE-502-A

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

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

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
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.

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.

Religious Exemption - Change in Eligibility (BOE-267-SNT)
BOE-267-SNT

Change in Eligibility or Termination Notice

Religious Exemption (BOE-267-S)
BOE-267-S

Claim for Religious Exemption

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)
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)
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