City and County of San Francisco Approved E-Recording Agents List.
This exclusion applies to any construction, installation, removal, or modification completed on or after June 7, 1994. Bear in mind that there are deadlines for when the exclusion form needs to be submitted.
Veterans with 100% disability, or partially disabled and unemployable, or their unmarried surviving spouses, are eligible for up to a $147,535 exemption. If total household income does not exceed $66,251, the 100% disabled veteran may qualify for up to a $221,304 exemption.
Qualifying income levels are subject to change.
Claim for Intercounty Transfer of Base Year Value to Replacement Property From Principal Residence Damaged or Destroyed in a Governor-Declared DisasterBOE-65-PT
California law allows any individual or individuals who reside in an original property (i.e., principal place of residence) to transfer the base year value of the original property that has been substantially damaged of destroyed by a disaster to a replacement property (i.e., principal place of residence) of equal or lesser value in another county that has adopted an ordinance allowing such...
Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor-Declared DisasterBOE-65-P
Revenue and Taxation Code Section 69 allows owners who own property to transfer the base year value of the original property that has been substantially damaged or destroyed by a disaster to comparable property. The following requirements must be met:
The purpose of the Claim for New Construction Exclusion from Supplemental Assessment form is to allow the property owner to commence construction, while currently offering, or intending to offer, the property for sale or other change in ownership and does not intend to rent, lease, occupy, or otherwise use the property, except as model homes or other use as incidental or an offer for a change...
Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021BOE‐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.
When the ownership is transferred between parent(s) and child(ren), the property is re-assessable to market value, unless the transfer qualifies for the parent/child reassessment exclusion.
This exclusion only applies to transfers that occur on or after November 6, 1986 through February 15, 2021.
Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021BOE‐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.
When the ownership is transfer from grandparent(s) to grandchild(ren), the property is re-assessable to market value unless the transfer qualifies for the grandparent(s) to grandchild(ren) reassessment exclusion. The parents of the grandchild(ren) who qualify as child(ren) of the grandparent(s) must be deceased as of the date of the transfer.
This claim provides retrospective relief for any transfer of real property between local registered domestic partners that occurred from January 1, 2000 through June 26, 2015.
Section 74.5 of the Revenue and Taxation Code excludes from assessment that portion of an existing structure that consists of the construction and reconstruction of seismic components.
Must be owned by a veterans’ organization and used/operated exclusively for charitable purposes. Organizational Clearance Certificate is required by the State Board of Equalization.
After the property owner has sold the original principal residence and purchased a replacement property, file the claim form with the Assessor’s office to have the original principal residence base year value transferred to the newly purchased residence.
The college exemption is available for buildings, land, equipment and securities, whether owned or leased which are used exclusively for educational purposes by a non-profit educational institution of collegiate grade.