Forms

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.

Use this form if both the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred before April 1, 2021. For base year value transfers under Proposition 19, please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster (BOE‐19‐V).

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...

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.

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.

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.