Exemptions

January 10, 2019
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
 

Tags: affidavit, Aircraft, certificate, exemption
January 10, 2019
Aircraft of Historical Significance Exemption (260B)
BOE 260-B


Claim for Exemption from taxes of Aircraft of Historical Significance

Tags: forms, exemption, taxes, Aircraft, historical, significance
January 10, 2019
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

Tags: welfare, claim, exemption, annual
January 10, 2019
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

January 8, 2019
Cemetery exemption - claim eligibility or termination notice (BOE-265-NT)
BOE-265-NT

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

Tags: forms, exemption, cemetery, exemption
January 8, 2019
Cemetery exemption claim (BOE-265)
BOE-265

Claim for exemption of property that is used as a cemetery

Tags: forms, exemption, cemetery, claim
January 10, 2019
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.
 

Tags: certificate, disability
January 10, 2019
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

January 10, 2019
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.

Tags: forms, homeowner, ownership, change, exemption, real property
January 10, 2019
Change of Mailing Address
Request to change Assessor's records to reflect a new mailing address

Change of address

Tags: change of address, change, mailing address
January 10, 2019
Change of Ownership Statement - Death of Real Property Owner (BOE-502-D)
January 8, 2019
Church Exemption (BOE-262-AH)
BOE-262-AH

Property used solely for Religious Worship

Tags: forms, exemption, exemption, religious, church
January 10, 2019
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.

January 10, 2019
Claim for Exemption of Low-Income Tribal Housing (BOE-237)
BOE-237

Claim for Exemption when at least 30% of the property for rental housing, and the tenants are persons of low income as defined in section 50079.5 of the health and safety code.The rents charged must not exceed the limits provided in section 50033 of health and safety code. An affidavit affirming that the tenant's incomes and rents do not exceed those limits must be attached.

The exemption will not be allowed without the income affidavit 

January 10, 2019
Claim for Veteran's Organization Exemption (BOE-269-AH)
BOE-269-AH


An Orgranization 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

January 8, 2019
College exemption (BOE-264-AH)
BOE-264-AH

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

Tags: forms, exemption, college, claim
January 10, 2019
Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
BOE-62

Include form BOE-62-A, Certificate of Disability, when filing this form. 

Tags: forms, claim, disability, disabled, base year value, base year value transfer, transfer, value, replacement dwelling
January 10, 2019
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

Tags: forms, disability, disabled, veteran, exemption, change, eligibility, report
January 10, 2019
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

Tags: disability, veteran, 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.

January 1, 2019
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.

Filed with BOE-267 and BOE 267-A

 

Tags: forms, welfare, lower income, housing, exemption, first filing, claim
January 8, 2019
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

Tags: forms, exemption, claim, art, exhibition
January 1, 2019
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

Tags: forms, welfare, lower income, housing, exemption, first filing, claim
January 1, 2019
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

Tags: free, forms, public, library, museum, claim
January 1, 2019
Grandparent / Grandchild Exclusion from Reassessment (BOE-58-G)
BOE-58-G

For Exemption of Real property that is transferred between parents and their children

Tags: forms, homeowner, grandparent, grandchild, exclusion, reassessment
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

Tags: exemption, homeowner
January 1, 2019
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

January 10, 2019
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

Tags: low income housing, lower income, supplemental, Lease
January 1, 2019
Lessees Exemption (BOE-263-B)
BOE-263-B

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

Tags: forms, lease, lessees, exemption
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.

Tags: forms, welfare, limited partnership, exemption, supplemental, affidavit, low income, lower income, housing
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.

Tags: forms, welfare, lower income, housing, exemption, supplemental
January 1, 2019
Lower Income Housing Exemption
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

Tags: forms, welfare, lower income, housing, exemption, supplemental, affidavit
January 1, 2019
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 elgible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

January 1, 2019
Parent - Child Exclusion from Reassessment (BOE-58-AH)
BOE-58-AH

For Real property that is transferred between parents and their children

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

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

January 8, 2019
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
January 8, 2019
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
January 10, 2019
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
January 8, 2019
Religious Exemption - Change in Eligibility (BOE-267-SNT)
BOE-267-SNT

Change in Eligibility or Termination Notice

Tags: forms, exemption, religious, eligibility, termination notice
January 8, 2019
Religious Exemption (BOE-267-S)
BOE-267-S

Claim for Religious Exemption

Tags: forms, exemption, religious
January 8, 2019
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

Tags: veteran, declaration, relief, civil
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

Tags: exemption, veteran
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

Tags: exemption, art