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...
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.
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.
Documented vessels used primarily for commercial fishing operations or oceanographic studies should use this form to file with the Assessor.
Revenue and Taxation Code section 227 states: "A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged or employed exclusively in any of the following:
You can request data either by downloading this form and mailing it in, or emailing our office.
Only construction completed on or after June 6, 1990 is eligible. The exclusion does not apply to accessibility improvements and features that are usual or customary for comparable properties not occupied by disabled persons.
Submit the completed Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling form along with the Certificate of Disability (form BOE-62-A) to the San Francisco Assessor-Recorder Office. The Certificate of Disability form, section I must be completed by a Physician.
Incomplete forms will be denied.
This is a one-time tax benefit.
This form allows for a property exemption for the home of a veteran, or the home of the unmarried surviving spouse of a veteran, who has incurred an injury or disease during military service, is blind in both eyes, has lost the use of two or more limbs, or is totally disabled.
Typical misfortunes or calamities which may qualify for reduced assessment include fire, flood, or earthquake damage. Damage to personal property, such as household furnishings, is not eligible since it is not assessed for property tax purposes.