Forms
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Claim for Disabled Veterans Property Tax Exemption
BOE-261-GVeterans 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.
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Claim for Intercounty Transfer of Base Year Value to Replacement Property From Principal Residence Damaged or Destroyed in a Governor-Declared Disaster
BOE-65-PTNOTE: In November 2020, California voters passed Proposition 19, which makes changes to property tax benefits. Please visit the Proposition 19 resource page for more information.
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Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor-Declared Disaster
BOE-65-PNOTE: In November 2020, California voters passed Proposition 19, which makes changes to property tax benefits. Please visit the Proposition 19 resource page for more information.
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Claim for New Construction Exclusion from Supplemental Assessment
PT-64The 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...
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Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021
BOE‐19‐GThe 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.
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Claim for Reassessment Exclusion for Transfer Between Parent and Child
BOE-58-AHWhen 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.
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Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021
BOE‐19‐PThe 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.
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Claim for Reassessment Exclusion for Transfer From Grandparent to Grandchild
BOE-58-GWhen 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.
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Claim for Reassessment Reversal for Local Registered Domestic Partners
BOE-62LRDPThis 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.
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Claim for Seismic Safety Construction Exclusion from Assessment
BOE-64Section 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.
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Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years
BOE‐19‐BPlease use this form for base year transfers occurring on or after April 1, 2021.
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Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
BOE‐19‐DPlease use this form for base year transfers occurring on or after April 1, 2021.
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Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster
BOE‐19‐VPlease use this form for base year transfers occurring on or after April 1, 2021.
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Claim for Veterans' Organization Exemption
BOE-269-AHMust be owned by a veterans’ organization and used/operated exclusively for charitable purposes. Organizational Clearance Certificate is required by the State Board of Equalization.
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Claim of Person(s) at Least 55 Years of Age for Transfer of Base-Year Value to Replacement Dwelling
BOE-60-AHUpdate: Submission Deadline: Within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed. However, if a claim is filed after the three‐year period, relief will be granted beginning with the calendar year in which the claim was filed.