| Assessor/Recorder Forms and Publications |
| Assessment Review Request (Prop 8) |
| | Proposition 8 allows for a temporary reduction of assessed value if the property has a market value that is less than its Proposition 13 value. Prop 8 requires the Assessor to enroll the lower of either: the Factored Base Year Value, or the market value as of the annual Jan. 1 lien date. |
| Mailing Address Change Request |
| | This form allows the property owner to update his/her mailing address with the Assessor & Tax Collector's offices and may affect eligibility for the Home Owner's Exemption. |
| Transfer Tax Information Statement |
| Information on the from is supplied for the purpose of confirming or determining the amount of documentary transfer taxes payable. |
| BOE 266 | Claim for Home Owners Property Tax Exemption |
| California property tax laws provide two alternatives by which the homeowners ?property tax exemption, up to a maximum of $7,000 of assessed value, may be granted: |
| Application for Reassessment - Calamity |
| This application is for the property owner to request reassessment of damaged or destroyed assessable property in excess of $10,000 |
| Change in Ownership Statements |
| BOE 502 A | Preliminary Change of Ownership Report |
| A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder's office for the county where the property is located |
| BOE 502 D | Change of Ownership Statement - Death of Real Property Owner |
| The law requires that the personal representative file this statement with the Assessor in each county where the decedent owned property at the time of death. Separate statement for each parcel of real property owned by the decendent. |
| Reassessment Exclusions |
| BOE 58 AH | Claim for Reassessment Exclusion for Transfer Between Parent and Child |
| California law provides, with certain limitations, that a change in ownership does not include the purchase or transfer of: |
| | - The principal residence between parents and children, and/or |
| | - The first $1,000,000 of other real property between parents and children. |
| BOE 58 G | Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild |
| California law provides, with certain limitations, that a change in ownership does not include the purchase or transfer of |
| | - The principal residence between grandparents and grandchild, and/or |
| | - The first $1,000,000 of other real property between grandparents and grandchild. |
| BOE 63 | Disabled persons claim for exclusion of new construction |
| California law provides that certain construction, installations, or modifications of existing single- or multiple-family dwellings can be excluded from increases in property taxation if the work is performed to make the dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling. |
| BOE 63 A | Claim for disabled accessibility construction exclusion from assessment |
| California Revenue and Taxation Code excludes from assessment the construction, installation, removal or modification of any portion or structural component of an existing building or structure to the extent that is done for the purpose of making the building or structure more accessible to, or more usable by, a disabled person. |
| BOE 64 SES | Initial Purchaser claim for solar energy new construction exclusion |
| California law provides that under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property. |
| Transfer Base Year Value |
| BOE 60 AH | Claim of person(s) at least 55 years of age for transfer of base year value to replacement property |
| California law allows any person who is at least 55 years of age (at the time of sale of original/former property) who resides in a property eligible for the Homeowners? Exemption (place of residence) or currently receiving the Disabled Veterans? Exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value within the same county. |
| BOE 60 NR | Notice of Rescission of claim to transfer base year value to replacement dwelling |
| California law allows any person who is at least 55 years of age (at the time of sale of original/former property) who resides in a property eligible for the Homeowners? Exemption (place of residence) or currently receiving the Disabled Veterans? Exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value. |
| BOE 62 | Disabled persons claim for transfer of base-year value to replacement dwelling (intracounty and intercounty when applicable) |
| California law allows any person who is severely and permanently disabled,(at the time of sale of original/former residence)and who resides in a property eligible for the Homeowners ?Exemption (place of residence)or currently receiving the Disabled Veterans ?Exemption to transfer the base-year value of the principal residence to a replacement dwelling of equal or lesser value within the same county. |
| BOE 68 | Claim for base year value transfer - Acquisition by public entity |
| California law provides that under certain conditions a person may transfer the base year value of his or her property to a comparable replacement property if that original property has been taken by eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation. |
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