Claim For Homeowners' Property Tax Exemption (Card) Form (Page 2 of 2) in pdf

BOE-266-CD (BACK) REV. 9 (8-06)

HOMEOWNERS’ EXEMPTION INFORMATION AND INSTRUCTIONS

GENERAL INFORMATION

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:

Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owner’s principal place of residence as of

12:01 a.m., January 1 each year, or

Alternative 2: The exemption is available to an eligible owner of a dwelling subject to Supplemental Assessment(s) resulting from a change in

ownership or completion of new construction on or after January 1, provided,

(a) The owner occupies the property as his or her principal place of residence within ninety (90) days after the

change in ownership or completion of construction and,

(b) The property is not already receiving the homeowners’ exemption or another property tax exemption of

greater value. If the property received an exemption of lesser value on the current roll, the difference in the

amount between the two exemptions shall be applied to the Supplemental Assessment.

Filing for exemption under Alternative 2 will apply to the Supplemental Assessment(s), if any, and serve as filing for the exemption for the following

fiscal year(s).

To obtain the exemption, the claimant must be an owner or co-owner or a purchaser named in a contract of sale. The dwelling may be any place of

residence subject to property tax; a single-family residence, a structure containing more than one dwelling unit, a condominium or unit in a

cooperative housing project, a houseboat, a manufactured home (mobilehome), land you own on which you live in a state-licensed trailer or

manufactured home (mobilehome), and the cabana for such a trailer or manufactured home (mobilehome) are examples. A dwelling does not qualify

for the exemption if it is, or is intended to be, rented, vacant and unoccupied, or the vacation or secondary home of the claimant. If you do not

occupy this parcel as your principal residence, please discard this card.

If the homeowners’ exemption is granted and the property later becomes ineligible for the exemption, you are responsible for notifying the Assessor

of that fact immediately. Section 531.6 of the Revenue and Taxation Code provides for a penalty of 25 percent of the escape assessment added

for failure to notify the Assessor in a timely manner when property is no longer eligible for the exemption. As a reminder, your tax bill, or

copy thereof, mailed by November 1 each year should be accompanied by a notice concerning ineligibility for the exemption.

Once granted, the exemption remains in effect until terminated. Once terminated, a new claim must be obtained from and filed with the

Assessor to regain eligibility.

TIME FOR FILING

Alternative 1: The full exemption is available if the filing is made by 5 p.m. on February 15. If a claim is filed between February 16 and 5 p.m. on

December 10, 80 percent of the exemption is available.

Alternative 2: The full exemption (up to the amount of the supplemental assessment), if any, is available providing the full exemption has not

already been applied to the property on the regular roll or on a prior supplemental assessment for the same year. To be applied the filing must be

made by 5 p.m. on the 30th day following the Notice of Supplemental Assessment issued as a result of a change in ownership or completed new

construction. If a claim is filed after the 30th day following the date of the Notice of Supplemental Assessment, but on or before the date on which

the first installment of taxes on the supplemental tax bill becomes delinquent, 80 percent of the exemption available may be allowed. Thereafter, no

exemption is available on the supplemental assessment.

INSTRUCTIONS

If your name is printed on the card and you have sold the property, please send the card at once to the new owner. If someone else’s name is

printed on the card and you are now an owner of the property, or a purchaser under contract of sale, strike out the printed name and insert your own

name, or add your name if you and the one whose name is printed are co-owners. Change the printed address if it is incorrect.

If there are no entries printed on the card when you receive it, enter your full name and mailing address, including your zip code.

ADDRESS OF THE DWELLING. If the parcel number or the legal description of the property and the address of the dwelling are printed on the card,

check to see that they are printed correctly and correct them if they are not. These entries identify the dwelling on which you claim the exemption.

If the dwelling has no street address, so state. Do not enter a post office box number for the address of the dwelling.

TELEPHONE NUMBER. Enter the telephone number at which you can usually be reached during the daytime.

SOCIAL SECURITY NUMBERS. Enter social security numbers as directed. If you or your spouse do not have a social security number write “none”

in the space provided. If you or your spouse do not have a social security number but you have a Medicare or Medi-Cal number, enter that number.

The disclosure of social security numbers is mandatory as required by Revenue and Taxation Code section 218.5 and Title 18, California Code of

Regulations, section 135. (See Title 42 United State Code, section 405(c)(2)(C)(i), which authorizes the use of social security numbers for

identification purposes in the administration of any tax.) The numbers are used by the Assessor to verify the eligibility of persons claiming the

exemption and by the state to prevent multiple claims in different counties and to verify the eligibility of persons claiming income tax renter’s credits.

The numbers are also used by the State Department of Child Support Services for locating absent parents and locating property which is owned by

persons who are delinquent in their support payments, and by the State Department of Social Services to identify persons who own homes that

have not been reported, if required, to the County Welfare department. If you do not enter your social security number as directed, it may result in a

delay in processing your claim or disallowance of the exemption. As noted on the claim, social security numbers appearing thereon are not subject

to public inspection.

STATEMENTS. Please answer the applicable questions. The Assessor will allow the proper exemption(s).

CERTIFICATION. A guardian, executor, or other legal representative may sign on behalf of an incompetent or deceased owner by inserting his or

her name and capacity on the signature line and the date of death if the owner is deceased.