Formularios

Acknowledgement Sample

California SB 1050 changed the form of statutory certificates of acknowledgment, jurat and proof of execution to reduce fraud by adding a consumer disclosure to each certificate.

Acquisition by Public Entity, Base Year Value Transfer

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 judgment of condemnation.

Affidavit of Cotenant Residency

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.

Agent Authorization

CAA-F03 The Agent Authorization Form allows property owners to designate an authorized representative to act on their behalf in assessment matters with the Assessor’s Office.

Agricultural Property Questionnaire

The information requested in this form is essential for accurately evaluating the potential impact of the Sustainable Groundwater Management Act (SGMA) on property assessments.

Agricultural Property Statement

571-F  To be used as an attachment to the BOE 571-F as printed and sent to you by the Tulare County Assessor.

Air Carrier's Operation Report

BOE 570-2 Flight Equipment Value Computation Supplementary Schedule to the Business Property Statement (BOE 571-L)

Air Carrier's Operation Report

BOE 570-1S Flight Detail Jet Types Only Supplementary Schedule to the Business Property Statement (BOE 571-L)

Air Carrier's Operation Report

BOE 570-FO-2 Aircraft Value Computations (Aircraft managed within fractional ownership) Supplementary Schedule to the Business Property Statement (BOE 571-L)  

Air Carrier's Operation Report

BOE 570-3CF - Converted Freight Supplementary Schedule to the Business Property Statement (BOE 571-L)

Air Carrier's Operation Report

BOE 570-3 Supplementary Schedule to the Business Property Statement (BOE 571-L)    

Air Carrier's Operation Report

BOE 570-1L Flight Detail: Piston powered and turbo prop types only Supplementary Schedule to the Business Property Statement (BOE 571-L)

Aircraft Cost Statement

BOE 570-FO-1 Supplementary Schedule to the Business Property Statement (BOE 571-L)

Aircraft Exemption

BOE 260-A Aircraft that have been restored or maintained may qualify for this exemption.

Aircraft of Historical Significance Exemption

BOE 260-B Claim for Exemption from Taxes of Aircraft of Historical Significance

Aircraft Property Statement

BOE 577 Form and instructions to report costs and information for aircraft owned on January 1. Aircraft are assessed at market value based on habitual location. To be used only as an attachment to the original BOE-577 form mailed by the Assessor.  

Airport Listing of Aircraft

BOE 577-A Airport Operations Report Supplementary Schedule to the Business Property Statement (BOE 571-L)

Alternate Schedule A

BOE 571-LA For bank, insurance company, or financial corporation fixtures. Attachment to BOE 571-L

Annual Filing of Welfare Exemption

BOE 267-A The welfare exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes.

Annual Geothermal Operating Expense Data

BOE 567-K This form is to be used only as an attachment to the BOE-567-K mailed by the Assessor.

Annual Racehorse Tax Return

BOE 571-J Supplemental to the Business Property Statement (BOE 571-L)  

Authorization to Release Assessor Records

This authorization will permit a person other than the property owner(s) to obtain copies of Assessor records.

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.

Cadastral Mapping / GIS Department

Forms used by the Cadastral Mapping / GIS Department  

Cemetery Exemption Claim

BOE 265 The cemetery exemption will remain in effect until all or part of the property is used for activities that are outside the scope of the cemetery exemption.

Certificate of Disability

BOE 19-DC If submitting in connection to a base year value transfer claim, use this form if 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.

Certification of Value

BOE 19-C Certification of value by the Assessor for base year value transfers.

Change in Ownership for Oil and Gas Property

BOE 502-G The law requires any transferee acquiring an interest in real property (including mineral rights) subject to local property taxation assessed by the County Assessor to file a Change in Ownership Statement with the County Recorder or Assessor. 

Change in Ownership Statement, Death of Real Property Owner

BOE 502-D California law requires that the Assessor/Clerk-Recorder be notified of a change in ownership when a real property owner passes away. Notification must be made within 150 days of the date of death or at the time the Inventory and Appraisal is filed if the estate is subject to probate. Failure to file may result in penalties.

Change of Mailing Address

Mailing Address Change

Change of Ownership Statement

BOE 502-AH If the Preliminary Change in Ownership Report was not filed at the time of recording, the Assessor's Office will mail a request for the Change in Ownership Statement to be completed.

Church Exemption Claim

BOE 262-AH Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption.

Church Lessors' Exemption Claim

BOE 263-C Churches leasing a portion of its property to a Public School, Community College, State College, or State University, including the University of California, may be exempt from real and business property taxes.

Claim for Disabled Veterans' Property Tax Exemption

BOE-261-G Disabled veterans of military service may be eligible for an exemption towards their property’s assessment.

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.

Claim for Reassessment Exclusion for Transfer From Grandparent to Grandchild

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.

Claim for Seismic Safety Construction Exclusion

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.

Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster

BOE 19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster

Claim for Veteran's Organization Exemption

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

Claim of Person(s) at Least 55 Years of Age for Transfer of Base-Year Value to Replacement Dwelling

BOE 19-B Beginning April 1, 2021, California law allows an owner of a primary residence who is at least age 55 at the time of sale of the residence to transfer its factored base year value to a replacement primary residence that is located anywhere in California.

College Exemption Claim

BOE 270-AH Property owned or leased and used exclusively for educational purposes by a nonprofit educational institution of collegiate grade is eligible for the College Exemption.

Cooperative Housing Corporation

BOE 266-E Revenue and Taxation Code §480.8 requires owners of cooperative housing, community apartment complexes, condominiums, planned unit developments, or other residential subdivision complexes with common areas or ownership to file annual ownership reports upon the assessor's request. 

Death Records by Mail

Need a copy of a death certificate? You can download, print and submit in person a completed form to Tulare County Clerk, 221 S. Mooney Blvd., Rm. 105, Visalia, Calif., between 8:00 AM and 3:00 PM. You can also mail a notarized application and payment to the address above, and your certificate will be mailed to you. Purchase online with VitalChek

Disabled Accessibility Construction Exclusion From Assessment

BOE 63-A The construction or modification of a structure for disability access may be excluded from assessment.

Disabled Persons Claim for Transfer of Base-Year Value to Replacement Dwelling

BOE 19-D California voters approved Proposition 19 in November 2020, allowing property owners with severe and permanent disabilities to transfer the taxable value of their principal residence to a replacement residence anywhere in California. Eligible property owners may utilize this transfer up to three times.

Disabled Veterans' Change of Exemption Eligibility Report

BOE-261-GNT Use this form to notify the Assessor if you are no longer eligible for the Disabled Veterans' Property Tax Exemption.

Fictitious Business Name

Anyone regularly conducting business for profit in California under a name different from their legal business name must file a Fictitious Business Name Statement within 40 days of starting operations. To file your Fictitious Business Name Statement or make changes to your FBN by mail, you can download the applicable form from this page.

First Filing of Welfare Exemption

BOE 267 The Welfare Exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes. Submission deadline: Feb. 15

Free Public Library or Free Museum Claim

BOE 268-B Property used for free public libraries is exempt from assessment by the California Constitution and Revenue and Taxation Code §202.

Homeowners' Property Tax Exemption

BOE 266 California provides a $7,000 reduction in the taxable value of a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on January 1. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. First-time filers may file any time after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.

Leased Property Used Exclusively for Low-Income Housing

BOE 236 BOE 236-A California law provides an exemption for low-income rental housing property that is leased for a term of 35 years or more, where the lessor does not otherwise qualify for a Welfare Exemption.

Lessors' Exemption Claim

BOE 263 The Lessor's Exemption is available on certain types of leased property when the exemption of property taxes benefits the lessee institution in the form of rental reduction or a refund.

Low-Income Tribal Housing

BOE 237 Low-income rental housing owned and operated by an Indian tribe or a housing entity designated by a tribe meeting specific requirements may be eligible for exemption.

Marriage Certificates by Mail

Applications for public or confidential marriage records and official marriage licenses. Purchase online with VitalChek.

Mining and Aggregate Production

BOE 560-A, B and C Forms required for reporting production and operational details of mining and aggregate operations. These confidential reports assist the Assessor’s Office in determining the taxable value of properties engaged in mineral extraction. Each report must be submitted by April 1 to avoid penalties.

Mutual or Private Water Company

BOE 540-S Mutual or Private Water Company Property Statement (attachment only)

Oil and Gas: Production, Reports and Expense

BOE 566-D, F, J and K Forms required for reporting production, expenses, and property details related to oil, gas, and geothermal operations. These confidential reports assist the Assessor’s Office in determining the taxable value of mineral rights.

Pipeline Property Statement

BOE 571-P Supplemental to the Business Property Statement (BOE 571-L)  

Power Plant Property Statement

BOE 571-C Power Plant Property Statement to be used as an attachment only  

Preliminary Change of Ownership

When real property is transferred, the new owner (buyer) must complete and file a Preliminary Change of Ownership Report (PCOR) with the County Recorder’s Office in the county where the property is located (Revenue and Taxation Code §480.3).

Property Statements

Includes links to a list of BOE-approved property statements (e.g., 571-L, 571-F, etc.), supplemental forms and instructions.

Public School Exemption

BOE 268-A Property used exclusively for public schools, community colleges, state colleges, and state universities is exempt from property taxation based on its exclusive use for public school purposes. To receive the full exemption for property owned or leased on the January 1 lien date, the claim must be filed by February 15.

Reassessment of Property Damaged or Destroyed by Misfortune or Calamity

Revenue and Taxation Code §170 provides for the reassessment of property that has been physically damaged or destroyed by misfortune or calamity through no fault of the assessee. Damage to taxable property must equal or exceed $10,000 to qualify for reassessment. To be considered, an application must be submitted to the Assessor’s Office within 12 months of the date the damage occurred.

Recorded Document Cover Page

To be used as a cover page when filing a document with the County Recorder to provide adequate space for recording information (additional recording fee applies).

Recorded Document Request Form By Mail

To be used to request a copy of a document on file with the County Recorder's Office by mail. Instructions are provided on the form.

Registered and Show Horses

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)

Religious Exemption

BOE 267-S The Religious Exemption may be claimed on property owned by a religious organization and used exclusively for religious purposes. This includes religious worship and school purposes, including preschools, nursery schools, kindergartens, schools of less than collegiate grade, or schools of collegiate grade and less than collegiate grade.

Religious Exemption - Change in Eligibility

BOE 267-SNT Once a Religious Exemption is approved, the Assessor's Office annually mails form BOE-267-SNT, Religious Exemption Change in Eligibility or Termination Notice, to property owners who received the exemption in the prior year. This form asks whether the property is still being used for an exempt purpose.

Report of Boarded Race Horses

BOE 571-J1 A racehorse is any live horse eligible to participate in or produce foals for parimutuel racing in California. This excludes horses over three years old (four for Arabians) that haven't raced or bred for racing in the past two years. The form is only to be used as an attachment to the original BOE 571-J1 as printed and mailed by the Assessor.

Request for Aircraft Value Review

Request a review of the current taxable value of your aircraft by submitting a Request for Aircraft Value Review application to the Assessor's Office. 

Request for Informal Assessment Review

Request a review of your property’s current taxable value by submitting a Request for Informal Assessment Review application to the Assessor's Office.

Request for Military Discharge

Certified Copy of DD214  Copies of a military discharge record (DD-214) may only be received by authorized persons, including the veteran, the veteran's family, a county office providing veteran benefits, or a United States official. No fee is charged to obtain certified copies of the record.

Rescission of Claim to Transfer Base Year Value to Replacement Dwelling

BOE 60-NR A claimant may rescind their previously filed claim for a base year value transfer.

Restrictive Covenant

Modification Statement 

Affordable Housing Modification

Right of Way Property Statement

BOE 571-RW Supplemental to the Business Property Statement (BOE 571-L).  

Service Member's Civil Relief Act Declaration

BOE 261-D Formerly known as the Soldier's and Sailor's Relief Act

Solar Energy System New Construction Exclusion by the Initial Purchaser

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.

Statement of Separate Ownership

When buildings or growing improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the Assessor a written statement attesting to their separate ownership. Upon approval, the improvements will be assessed to their owner.

Transfer of base-year value from qualified contaminated property to replacement property

BOE 65-CP California law allows an owner of a qualified contaminated property to transfer its base-year value to a comparable replacement of equal or lesser value that is acquired or newly constructed after January 1, 1995.

Vehicle License Fees Deduction

BOE 901-V  If you own rubber-tired equipment that requires a permit to be moved or operated on public streets or highways, it is subject to property tax in the county where it is located on the lien date (January 1).

Vessel Property Statement

BOE 576-D Vessels are assessed as personal property for property tax purposes, with taxes being the owner's responsibility. Assessors rely on California Department of Motor Vehicle records to ensure accurate taxation and to manage the dynamic nature of vessel ownership and use. If the value of a vessel is $100,000 or more, or if you receive a statement from the Assessor, the vessel must be reported on the Vessel Property Statement.

Veterans' Tax Exemption

BOE 261 The Veterans' Exemption provides an exemption of property not to exceed $4,000 for qualified veterans who own limited property. The exemption may be claimed by a person currently serving in the military service or one who has been honorably discharged, the unmarried surviving spouse or either parent of a deceased veteran meeting the service requirements.

Welfare Exemption Change in Eligibility

BOE 231-AH This form is used to notify the Assessor’s Office of any changes affecting a property’s eligibility for the Welfare Exemption under sections 214.15 or 231 of the California Revenue and Taxation Code.

Welfare Exemption Supplemental Affidavits

Seven affidavits that may be needed when filing your first or annual Welfare Exemption claim.

Welfare Exemption Supplemental Reporting Worksheets

BOE 267-L-A and 267-H-A Nonprofit organizations providing housing for lower-income households or elderly/handicapped families may qualify for a Welfare Exemption from property taxes under California law. To claim this exemption, eligible residents must complete and submit the appropriate income reporting worksheet.