California Property Tax Forms: Which BOE Form, Who Files It, and When
California's Board of Equalization (BOE) prescribes the forms that claim every property-tax exemption and exclusion, report a change in ownership or a death, and appeal an assessment. You file nearly all of them with your county assessor or the county appeals board, not with the BOE. This page lists all 48 forms on the BOE's current list with the revision printed on each, who files it, where, and the filing deadline in the words of the Revenue and Taxation Code — read from the BOE's forms list and the statute as of October 22, 2026.
Quick answer
Homeowners' Exemption: BOE-266, by February 15. Inherited family home under Prop 19: BOE-19-P, within three years. Moving at 55+: BOE-19-B, within three years. Buying: BOE-502-A with the deed. A death: BOE-502-D, within 150 days. Appealing your value: BOE-305-AH, July 2 – September 15 (or November 30), filed with the appeals board clerk. Every form goes to the county, except the legal-entity statement BOE-100-B, which goes to the BOE.
The forms homeowners actually file
| Form | What it does | Deadline (statute) | If you file late |
|---|---|---|---|
| BOE-266REV. 14 (07-25) · county assessor | Claim the $7,000 Homeowners' Exemption on the home you live in | Any time after you become eligible, by 5 p.m. February 15 for the full exemption (R&T §255(b)); after a supplemental notice, within 30 days for 100% (§75.21(c)) | Filed February 16 – December 10: 80% of the exemption, at most $5,600 (§275(a)). Stays in effect once granted. |
| BOE-19-PREV. 04 (07-25) · county assessor | Keep a parent's Prop 13 value on an inherited or gifted family home (transfers on or after February 16, 2021) | Within three years of the transfer, or before a sale to a third party or the heir moving out, whichever is earlier (§63.2(f)(1)(A)); also timely within six months of a supplemental or escape notice (§63.2(f)(1)(B)) | A later claim applies only from the lien date of the year it is filed (§63.2(f)(3)). The Homeowners' or Disabled Veterans' Exemption must be claimed within one year of the transfer (§63.2(a)(1)(B)). |
| BOE-19-BREV. 04 (05-25) · county assessor | Move a low Prop 13 value to a replacement home at 55 or older | Within three years of buying or completing the replacement home (§69.6(c)(1)) | A later claim applies from the lien date of the year it is filed (§69.6(c)(2)(A)). |
| BOE-19-DREV. 03 (05-25) · county assessor | The same transfer for a severely and permanently disabled owner (with the BOE-19-DC physician's certificate) | Within three years of buying or completing the replacement home (§69.6(c)(1)) | Prospective only, as for BOE-19-B. |
| BOE-502-AREV. 19 (05-25) · county recorder (at recording) or assessor | Preliminary Change of Ownership Report — every buyer, with the deed | Filed with the recorder when the deed is recorded (§480.3(a)) | Recording without it lets the recorder charge an extra $20 (§480.3(b)); the assessor then sends a Change of Ownership Statement. |
| BOE-502-DREV. 15 (07-25) · county recorder or assessor | Report the death of a property owner | Within 150 days of the death, or with the probate inventory and appraisal (§480(b)) | A penalty applies if the statement is not filed within 90 days of the assessor's written request (§482(a)(1)). |
| BOE-305-AHREV. 12 (05-24) · clerk of the county board of equalization / assessment appeals board | Appeal the assessed value to the county board | July 2 – September 15 (§1603(b)(1)), or to November 30 where the assessor does not mail value notices by August 1 (§1603(b)(3)); supplemental or escape assessments: 60 days from the notice (§1605(b)(1)), or from the bill in Los Angeles and §1605(c) counties | No late filing; the next regular period. |
| BOE-305-AREV. 02 (08-09) · county assessor | Ask the assessor for an informal review (a Proposition 8 decline-in-value look) before appealing | Request made by March 15 (§1603(d)(2)) | The formal appeal window above still applies. |
| BOE-261-GREV. 36 (07-25) · county assessor | Disabled Veterans' Exemption for a 100%-disabled veteran or surviving spouse | The later of 90 days after the disability rating or the next lien date (§276.1(a)); low-income tier re-filed each year | Filed February 16 – December 10: 90% of the exemption (§276(a)(1)). |
The deadlines above are paraphrased from the statute; the full inventory below quotes each section verbatim. The BOE PDF is the prescribed form. Counties re-post the same form, sometimes with their own code in the header (Los Angeles adds an “ASSR” number; San Diego hosts the BOE PDF unchanged); either copy at the current revision is accepted by that county.
All 48 BOE property-tax forms, by purpose
Each row gives the form as the BOE prints it (number, title, revision), who files it and where, the filing rule in the statute's own words with its section, and the BOE PDF. Jump to: Exemptions a homeowner or veteran files · Proposition 19 exclusions (transfers and moves on or after 2021) · Change in ownership reports · Appeals, informal review and agents · New-construction exclusions · Disaster, contamination and public-acquisition base-year transfers · Pre-Proposition 19 exclusions (older transfers still being claimed) · Exemptions organizations file · Business property statements · Notices the assessor sends you (not forms you file).
Exemptions a homeowner or veteran files
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-266CLAIM FOR HOMEOWNERS’ PROPERTY TAX EXEMPTIONREV. 14 (07-25) | Homeownercounty assessor | "Affidavits for the homeowners’ exemption except as otherwise provided in Sections 255.1, 255.2, and 275, shall be filed with the assessor any time after the claimant becomes eligible but no later than 5 p.m. on February 15." (R&T Code §255(b)) | "on or before the 30th day following the date of notice of the supplemental assessment, in order to receive a 100-percent exemption." (R&T Code §75.21(c))Late: "fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar year in which the fiscal year begins, but files that affidavit on or before the following December 10, an exemption of the lesser of five thousand six hundred dollars ($5,600) or 80 percent of the full value of the dwelling shall be granted by the assessor." (R&T Code §275(a)) | once (remains in effect until ineligible)R&T Code §218; §251; §253.5; §255 |
| BOE-26120__ CLAIM FOR VETERANS’ EXEMPTIONREV. 10 (05-25) | Veteran (veterans' exemption)county assessor | "Affidavits required for exemptions named in this article, except the homeowners’ exemption, shall be filed with the assessor between the lien date and 5 p.m. on February 15." (R&T Code §255(a))Late: "fails to file the required affidavit with the assessor by 5 p.m. on February 15 of the calendar year in which the fiscal year begins, but files that claim on or before the following December 10, an exemption of the lesser of three thousand two hundred dollars ($3,200) or 80 percent of the full value of the property shall be granted by the assessor." (R&T Code §273.5(a)) | annualR&T Code §205; §252; §255 |
| BOE-261-G2026 CLAIM FOR DISABLED VETERANS' PROPERTY TAX EXEMPTIONREV. 36 (07-25) | Disabled veteran or unmarried surviving spousecounty assessor | "provided that the claimant files an appropriate claim for the disabled veterans’ exemption described in Section 205.5 the later of 90 days of receipt of the disability rating from the USDVA or on or before the next following lien date." (R&T Code §276.1(a)) | "If property becomes eligible for the disabled veterans’ exemption as described in Section 205.5 after the lien date, and an appropriate application for that exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date" (R&T Code §276.2(a))Late: "Ninety percent of any tax, including any interest or penalty thereon, levied upon that portion of the assessed value of the property that would have been exempt under a timely and appropriate claim shall be canceled or refunded, provided that an appropriate claim for exemption is filed after 5 p.m. on February 15 of the calendar year in which the fiscal year begins but on or before the following December 10." (R&T Code §276(a)(1)) | once (basic); annual (low-income)R&T Code §205.5; §276; §276.1; §276.2; §277 |
| BOE-261-GNTDISABLED VETERANS’ EXEMPTION CHANGE OF ELIGIBILITY REPORTREV. 34 (07-25) | Disabled veteran claimant (change of eligibility)county assessor | The statute sets no filing deadline for this form. | as neededR&T Code §205.5; §276.3 |
Proposition 19 exclusions (transfers and moves on or after 2021)
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-19-PCLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021REV. 04 (07-25) | Transferor(s) and transferee (parent/child, Prop 19)county assessor | "Within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to the transfer of the real property to a third party, or an eligible transferee no longer occupies the residence, whichever is earlier." (R&T Code §63.2(f)(1)(A)) | "Notwithstanding subparagraph (A), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed." (R&T Code §63.2(f)(1)(B)) | "The transferee shall file for the homeowners’ or disabled veterans’ exemption within a year of the transfer" (R&T Code §63.2(a)(1)(B))Late: "Any exclusion granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §63.2(f)(3)(A)) | once per transferR&T Code §63.2 |
| BOE-19-GCLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021REV. 05 (07-25) | Transferor(s) and transferee (grandparent/grandchild, Prop 19)county assessor | "Within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to the transfer of the real property to a third party, or an eligible transferee no longer occupies the residence, whichever is earlier." (R&T Code §63.2(f)(1)(A)) | "Notwithstanding subparagraph (A), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed." (R&T Code §63.2(f)(1)(B))Late: "Any exclusion granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §63.2(f)(3)(A)) | once per transferR&T Code §63.2 |
| BOE-19-BCLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARSREV. 04 (05-25) | Claimant at least age 55 (Prop 19 base year value transfer)county assessor | "To receive the property tax relief under this section, a claim shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed." (R&T Code §69.6(c)(1))Late: "Any base year value transfer granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §69.6(c)(2)(A)) | once per replacement dwellingR&T Code §69.6 |
| BOE-19-DCLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY AND PERMANENTLY DISABLED PERSONSREV. 03 (05-25) | Severely and permanently disabled claimant (Prop 19 base year value transfer)county assessor | "To receive the property tax relief under this section, a claim shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed." (R&T Code §69.6(c)(1))Late: "Any base year value transfer granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §69.6(c)(2)(A)) | once per replacement dwellingR&T Code §69.6 |
| BOE-19-DCCERTIFICATE OF DISABILITYREV. 03 (05-25) | Licensed physician/surgeon (certificate attached to BOE-19-D)county assessor (with BOE-19-D) | The statute sets no filing deadline for this form. | once per claimR&T Code §69.6 |
| BOE-19-VCLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTERREV. 03 (05-25) | Claimant whose primary residence was substantially damaged or destroyed by wildfire or natural disaster (Prop 19)county assessor | "To receive the property tax relief under this section, a claim shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed." (R&T Code §69.6(c)(1))Late: "Any base year value transfer granted pursuant to that claim shall apply, commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §69.6(c)(2)(A)) | once per replacement dwellingR&T Code §69.6 |
Change in ownership reports
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-502-APRELIMINARY CHANGE OF OWNERSHIP REPORTREV. 19 (05-25) | Transferee (buyer)county recorder (at recording) or assessor | "which transferees of real property shall complete and may file with the recorder concurrent with the recordation of any document effecting a change in ownership." (R&T Code §480.3(a))Late: "If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20)." (R&T Code §480.3(b)) | once per transferR&T Code §480.3; §480.4 |
| BOE-502-AHCHANGE OF OWNERSHIP STATEMENTREV. 22 (07-25) | Transferee (when requested, or if PCOR not filed)county recorder or assessor | "The change in ownership statement must be filed at the time of recording or, if the transfer is not recorded, within 90 days of the date of the change in ownership, except that where the change in ownership has occurred by reason of death the statement shall be filed within 150 days after the date of death or, if the estate is probated, shall be filed at the time the inventory and appraisal is filed." (R&T Code §480(c))Late: "If a person or legal entity required to file a statement described in Section 480 fails to do so within 90 days from the date a written request is mailed by the assessor" (R&T Code §482(a)(1)) | once per transferR&T Code §480; §482 |
| BOE-502-DCHANGE IN OWNERSHIP STATEMENT DEATH OF REAL PROPERTY OWNERREV. 15 (07-25) | Personal representative, trustee or transferee (death of owner)county recorder or assessor | "the change in ownership statement or statements shall be filed by the trustee (if the property was held in trust) or the transferee with the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death." (R&T Code §480(b)) | "The statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk." (R&T Code §480(b))Late: "If a person or legal entity required to file a statement described in Section 480 fails to do so within 90 days from the date a written request is mailed by the assessor" (R&T Code §482(a)(1)) | once per deathR&T Code §480; §482 |
| BOE-100-BSTATEMENT OF CHANGE IN CONTROL AND OWNERSHIP OF LEGAL ENTITIESREV. 27 (2-24) | Acquiring person/entity (change in control) or the legal entity (change in ownership)BOE (Sacramento) | "with the board at its office in Sacramento within 90 days from the date of the change in control of the corporation, partnership, limited liability company, or other legal entity." (R&T Code §480.1(a)) | "with the board at its office in Sacramento within 90 days from the date of the change in ownership of the corporation, partnership, limited liability company, or other legal entity." (R&T Code §480.2(a))Late: "a penalty of 10 percent of the taxes applicable to the new base year value reflecting the change in control or change in ownership of the real property owned by the corporation, partnership, or legal entity" (R&T Code §482(b)) | per change in control/ownershipR&T Code §§64(c), 64(d), 480.1, 480.2 |
| BOE-266-EOWNERSHIP STATEMENT COOPERATIVE HOUSING CORPORATIONREV. 02 (07-25) | Cooperative housing corporation (or complex transferring units without recorded deeds)county assessor | "shall file an ownership report on or before the first February 1 that follows an assessor request, and on or before each February 1 thereafter." (R&T Code §480.8(a)(1))Late: §480.8(a)(2) applies the §482(a) penalty. | annual (after assessor request)R&T Code §480.8 |
Appeals, informal review and agents
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-305-AHASSESSMENT APPEAL APPLICATIONREV. 12 (05-24) | Assessee or agent (assessment appeal)clerk of the county board of equalization / assessment appeals board | "The application shall be filed within the time period from July 2 to September 15, inclusive." (R&T Code §1603(b)(1)) | "the last day of the filing period shall be extended to November 30 in the case of an assessee or party affected with respect to all property located in a county where the county assessor does not provide, by August 1, a notice" (R&T Code §1603(b)(3)) | Escape/supplemental: "In a county other than the County of Los Angeles or a county in which the board of supervisors has adopted a resolution in accordance with subdivision (c), no later than 60 days after the date of mailing printed on the notice of assessment, or the postmark therefor, whichever is later." (R&T Code §1605(b)(1)) | per appealR&T Code §1603; §1605 |
| BOE-305-AINFORMAL ASSESSMENT REVIEWREV. 02 (08-09) | Property owner or agent (informal assessment review / Prop 8 request)county assessor | "The request for reassessment was made on or before the immediately preceding March 15." (R&T Code §1603(d)(2)) | per requestR&T Code §51(a)(2); §1603(d) |
| BOE-701-AAGENT AUTHORIZATION / DESIGNATION OF ATTORNEY FOR ASSESSOR MATTERSREV. 00 (05-26) | Property owner (authorizes agent or designates attorney)county assessor | The statute sets no filing deadline for this form. | as needed |
| BOE-701-OAOWNER’S AUTHORIZATION FOR INSPECTION BY AGENT OF ASSESSOR’S RECORDSREV. 00 (10-26) | Property owner (authorizes agent to inspect assessor's records)county assessor | The statute sets no filing deadline for this form. | as needed |
New-construction exclusions
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-63DISABLED PERSONS CLAIM FOR EXCLUSION OF NEW CONSTRUCTION FOR OCCUPIED DWELLINGREV. 06 (07-25) | Disabled person, spouse or legal guardiancounty assessor | The statute sets no filing deadline for this form. | once per projectR&T Code §74.3 |
| BOE-63-ACLAIM FOR DISABLED ACCESSIBILITY CONSTRUCTION EXCLUSION FROM ASSESSMENT FOR ADA COMPLIANCEREV. 05 (07-25) | Property owner (accessibility construction, ADA)county assessor | "the property owner shall notify the assessor prior to, or within 30 days of, completion of any project covered by this section that he or she intends to claim the exclusion" (R&T Code §74.6(g)) | "All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project." (R&T Code §74.6(g)) | once per projectR&T Code §74.6 |
| BOE-64CLAIM FOR SEISMIC SAFETY CONSTRUCTION EXCLUSION FROM ASSESSMENTREV. 12 (07-25) | Property owner (seismic retrofitting)county assessor | "the property owner shall notify the assessor prior to, or within 30 days of, completion of the project that he or she intends to claim the exclusion for seismic retrofitting components." (R&T Code §74.5(d)) | "All documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project." (R&T Code §74.5(d)) | once per projectR&T Code §74.5 |
| BOE-64-RWCINITIAL PURCHASER CLAIM FOR RAIN WATER CAPTURE SYSTEM NEW CONSTRUCTION EXCLUSIONREV. 01 (07-25) | Initial purchaser of new building with rain water capture systemcounty assessor | The statute sets no filing deadline for this form. | once per purchaseR&T Code §74.8; §70(a) |
| BOE-64-SESINITIAL PURCHASER CLAIM FOR SOLAR ENERGY SYSTEM NEW CONSTRUCTION EXCLUSIONREV. 05 (07-25) | Initial purchaser of new building with active solar energy systemcounty assessor | "The claim for an exclusion under this subdivision shall be considered timely if it is filed within three years of the date of purchase." (R&T Code §73(e)(1)(A)(i)(I)) | once per purchaseR&T Code §73 |
Disaster, contamination and public-acquisition base-year transfers
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-65-PCLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTERREV. 08 (07-25) | Owner of property damaged or destroyed in a Governor-declared disaster (intracounty)county assessor | The statute sets no filing deadline for this form. | once per replacementR&T Code §69 |
| BOE-65-PTCLAIM FOR INTERCOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FROM PRINCIPAL RESIDENCE DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTERREV. 08 (07-25) | Owner of principal residence damaged or destroyed in a Governor-declared disaster (intercounty, ordinance counties)county assessor of the replacement county | "No relief under an ordinance adopted pursuant to this section shall be granted unless the claim is filed no later than January 1, 1996, or within three years after the replacement property is acquired or newly constructed, whichever is later." (R&T Code §69.3) | once per replacementR&T Code §69.3 |
| BOE-65-CPCLAIM FOR TRANSFER OF BASE YEAR VALUE FROM QUALIFIED CONTAMINATED PROPERTY TO REPLACEMENT PROPERTYREV. 05 (07-25) | Owner of qualified contaminated propertycounty assessor | "A claimant is not eligible for the property tax relief provided by this section unless a claim is filed within three years of the date the replacement property was purchased or the new construction of the replacement property was completed." (R&T Code §69.4(f)(1)) | once per replacementR&T Code §69.4 |
| BOE-68CLAIM FOR BASE YEAR VALUE TRANSFER - ACQUISITION BY PUBLIC ENTITYREV. 08 (07-25) | Owner displaced by eminent domain, public acquisition or inverse condemnationcounty assessor | The statute sets no filing deadline for this form.Late: "A request for assessment under this section that is made after four years following the date the property was acquired by eminent domain or purchase, or the date the judgment of inverse condemnation becomes final, shall apply to the lien dates for the last four fiscal years with appropriate roll corrections, refunds, or cancellations." (R&T Code §68(c)) | once per replacementR&T Code §68; Property Tax Rule 462.500 |
Pre-Proposition 19 exclusions (older transfers still being claimed)
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-58-AHCLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILDREV. 22 (07-25) | Transferor(s)/transferee (parent/child, Prop 58; transfers before February 16, 2021)county assessor | "For transfers of real property between parents and their children occurring on or after September 30, 1990, and for the purchase or transfer of real property between grandparents and their grandchildren occurring on or after March 27, 1996, within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to transfer of the real property to a third party, whichever is earlier." (R&T Code §63.1(e)(1)(B)) | "Notwithstanding subparagraphs (A) and (B), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed." (R&T Code §63.1(e)(1)(C))Late: "Any exclusion granted pursuant to that claim shall apply commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §63.1(e)(3)(A)) | once per transferR&T Code §63.1 |
| BOE-58-GCLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER FROM GRANDPARENT TO GRANDCHILDREV. 19 (07-25) | Transferor(s)/transferee (grandparent/grandchild, Prop 193; transfers before February 16, 2021)county assessor | "For transfers of real property between parents and their children occurring on or after September 30, 1990, and for the purchase or transfer of real property between grandparents and their grandchildren occurring on or after March 27, 1996, within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to transfer of the real property to a third party, whichever is earlier." (R&T Code §63.1(e)(1)(B)) | "Notwithstanding subparagraphs (A) and (B), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed." (R&T Code §63.1(e)(1)(C))Late: "Any exclusion granted pursuant to that claim shall apply commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §63.1(e)(3)(A)) | once per transferR&T Code §63.1 |
| BOE-58-HAFFIDAVIT OF COTENANT RESIDENCYREV. 03 (07-25) | Surviving cotenantcounty assessor | The statute sets no filing deadline for this form. | once per transferR&T Code §62.3 |
| BOE-60-AHCLAIM OF PERSON(S) AT LEAST 55 YEARS OF AGE FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE)REV. 21 (05-25) | Claimant at least age 55 (Prop 60/90; original sold before April 1, 2021)county assessor | "Any claim under this section shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed subject to subdivision (k) or (m)." (R&T Code §69.5(f)(1)(F))Late: "Any base year value transfer granted pursuant to that claim shall apply commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §69.5(f)(2)(A)) | once per replacement dwellingR&T Code §69.5 |
| BOE-60-NRNOTICE OF RESCISSION OF CLAIM TO TRANSFER BASE YEAR VALUE TO REPLACEMENT DWELLING UNDER REVENUE AND TAXATION CODE SECTION 69.5REV. 06 (05-25) | Claimant rescinding a §69.5 claimcounty assessor | "any time the notice of rescission is delivered to the office of the assessor within six years after relief was granted" (R&T Code §69.5(i)) | onceR&T Code §69.5 |
| BOE-62DISABLED PERSONS CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLINGREV. 16 (05-25) | Severely and permanently disabled claimant (§69.5 base year value transfer)county assessor | "Any claim under this section shall be filed within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed subject to subdivision (k) or (m)." (R&T Code §69.5(f)(1)(F))Late: "Any base year value transfer granted pursuant to that claim shall apply commencing with the lien date of the assessment year in which the claim is filed." (R&T Code §69.5(f)(2)(A)) | once per replacement dwellingR&T Code §69.5 |
| BOE-62-ACERTIFICATE OF DISABILITYREV. 06 (05-25) | Licensed physician/surgeon (certificate attached to BOE-62 or BOE-63)county assessor (with BOE-62 or BOE-63) | The statute sets no filing deadline for this form. | once per claimR&T Code §69.5; §74.3 |
| BOE-62-RREASSESSMENT EXCLUSION FOR TRANSFER OF CORPORATION STOCK FROM PARENT TO CHILDREV. 02 (07-25) | Child(ren) receiving qualified corporation stock from parent by reason of deathcounty assessor | The statute sets no filing deadline for this form. | once per transferR&T Code §62(r) |
Exemptions organizations file
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-262-AHCHURCH EXEMPTION PROPERTY USED SOLELY FOR RELIGIOUS WORSHIPREV. 12 (05-25) | Church (property used solely for religious worship)county assessor | "Affidavits required for exemptions named in this article, except the homeowners’ exemption, shall be filed with the assessor between the lien date and 5 p.m. on February 15." (R&T Code §255(a))Late: "Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application." (R&T Code §270(a)(1)) | "If the application is filed after the date specified in paragraph (1), 85 percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed and relief is not authorized under Section 214.01 or 271." (R&T Code §270(a)(2)) | annualR&T Code §254; §255 |
| BOE-267CLAIM FOR WELFARE EXEMPTION (FIRST FILING)REV. 17 (05-25) | Nonprofit organization (welfare exemption, first filing)county assessor | "Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor." (R&T Code §254.5(a))Late: "Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application." (R&T Code §270(a)(1)) | "If the application is filed after the date specified in paragraph (1), 85 percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed and relief is not authorized under Section 214.01 or 271." (R&T Code §270(a)(2)) | once (first year)R&T Code §214; §254; §254.5 |
| BOE-267-A20 ____ CLAIM FOR WELFARE EXEMPTION (ANNUAL FILING)REV. 25 (05-25) | Nonprofit organization (welfare exemption, annual filing)county assessor | "Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor." (R&T Code §254.5(a))Late: "Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application." (R&T Code §270(a)(1)) | "If the application is filed after the date specified in paragraph (1), 85 percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed and relief is not authorized under Section 214.01 or 271." (R&T Code §270(a)(2)) | annualR&T Code §214; §254; §254.5 |
| BOE-267-LWELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING — LOWER INCOME HOUSEHOLDSREV. 23 (05-25) | Nonprofit owner of lower-income housing (supplemental affidavit)county assessor | "Claims for the welfare exemption and the veterans’ organization exemption shall be filed on or before February 15 of each year with the assessor." (R&T Code §254.5(a))Late: "Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application." (R&T Code §270(a)(1)) | "If the application is filed after the date specified in paragraph (1), 85 percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed and relief is not authorized under Section 214.01 or 271." (R&T Code §270(a)(2)) | annualR&T Code §214(g); §254 |
| BOE-267-SRELIGIOUS EXEMPTIONREV. 12 (05-25) | Religious organization (religious exemption)county assessor | "Affidavits required for exemptions named in this article, except the homeowners’ exemption, shall be filed with the assessor between the lien date and 5 p.m. on February 15." (R&T Code §255(a)) | "shall notify the assessor by February 15 if the property becomes ineligible" (R&T Code §257)Late: "Ninety percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application." (R&T Code §270(a)(1)) | "If the application is filed after the date specified in paragraph (1), 85 percent of any tax or penalty or interest thereon shall be canceled or refunded provided an appropriate application for exemption is filed and relief is not authorized under Section 214.01 or 271." (R&T Code §270(a)(2)) | once (remains in effect until ineligible)R&T Code §207; §257 |
Business property statements
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-571-LBUSINESS PROPERTY STATEMENT FOR 2026REV. 32 (07-25) | Business owning taxable personal property (cost $100,000+ or on assessor request)county assessor | "The property statement shall be declared to be true under the penalty of perjury and filed annually with the assessor between the lien date and 5 p.m. on April 1. The penalty provided by Section 463 applies for property statements not filed by May 7." (R&T Code §441(b))Late: §441(b): penalty under §463 for statements not filed by May 7. | annualR&T Code §441; §452 |
| BOE-571-SBUSINESS PROPERTY STATEMENT FOR 2026REV. 30 (07-25) | Business (short form, where the assessor allows)county assessor | "The property statement shall be declared to be true under the penalty of perjury and filed annually with the assessor between the lien date and 5 p.m. on April 1. The penalty provided by Section 463 applies for property statements not filed by May 7." (R&T Code §441(b))Late: §441(b): penalty under §463 for statements not filed by May 7. | annualR&T Code §441; §452 |
Notices the assessor sends you (not forms you file)
| Form | Who files, where | Filing rule (statute, verbatim) | How often |
|---|---|---|---|
| BOE-66-ANOTICE OF ENROLLMENT OF ESCAPE ASSESSMENTREV. 03 (05-15) | County assessor (issues notice to assessee)assessor mails to assessee | Appeal window: "In a county other than the County of Los Angeles or a county in which the board of supervisors has adopted a resolution in accordance with subdivision (c), no later than 60 days after the date of mailing printed on the notice of assessment, or the postmark therefor, whichever is later." (R&T Code §1605(b)(1)) | per escape assessmentR&T Code §534(d)(1); §1605 |
| BOE-66-BNOTICE OF ENROLLMENT OF ESCAPE ASSESSMENTREV. 03 (05-15) | County assessor (issues notice to assessee)assessor mails to assessee | Appeal window (§1605(c) counties): "The board of supervisors of any county may by resolution require that the application for reduction pursuant to subdivision (a) of Section 1603 be filed with the clerk no later than 60 days after the date of mailing printed on the tax bill or the postmark therefor, whichever is later." (R&T Code §1605(c)) | per escape assessmentR&T Code §534(d)(1); §1605 |
| BOE-67-ANOTICE OF SUPPLEMENTAL ASSESSMENTREV. 07 (05-23) | County assessor (issues notice to assessee)assessor mails to assessee | Appeal window: "In a county other than the County of Los Angeles or a county in which the board of supervisors has adopted a resolution in accordance with subdivision (c), no later than 60 days after the date of mailing printed on the notice of assessment, or the postmark therefor, whichever is later." (R&T Code §1605(b)(1)) | per supplemental assessmentR&T Code §75.31(g); §1605 |
| BOE-67-BNOTICE OF SUPPLEMENTAL ASSESSMENTREV. 05 (05-19) | County assessor (issues notice to assessee)assessor mails to assessee | Appeal window (§1605(c) counties): "The board of supervisors of any county may by resolution require that the application for reduction pursuant to subdivision (a) of Section 1603 be filed with the clerk no later than 60 days after the date of mailing printed on the tax bill or the postmark therefor, whichever is later." (R&T Code §1605(c)) | per supplemental assessmentR&T Code §75.31(g); §1605 |
| BOE-19-CCertification of Value by Assessor for Base Year Value Transfer (title as listed in LTA 2026/004; no public PDF)REV. 04 (05-25) · no public PDF (assessor-to-assessor) | County assessor (certifies value to the assessor of the replacement county)assessor to assessor | The statute sets no filing deadline for this form. | once per claimR&T Code §69.6 |
Frequently Asked Questions
Which form claims the California Homeowners' Exemption?
BOE-266, Claim for Homeowners' Property Tax Exemption, filed with your county assessor. File any time after you become eligible and by 5 p.m. February 15 for the full $7,000 exemption (Revenue and Taxation Code §255(b)); a claim filed February 16 through December 10 gets 80% for that year (§275(a)). Once granted it stays in effect until you no longer qualify (§253.5). After a supplemental assessment, file within 30 days of the notice for the full exemption (§75.21(c)).
Which form is BOE-19-P for, and what is the deadline?
BOE-19-P claims the Proposition 19 parent-child exclusion for a family home transferred on or after February 16, 2021. It is timely within three years of the transfer, or before the home is sold to a third party or the child stops living there, whichever is earlier (§63.2(f)(1)(A)), and also within six months of a supplemental or escape assessment notice for the transfer (§63.2(f)(1)(B)). A later claim applies only from the lien date of the year it is filed. Transfers before February 16, 2021 use the older BOE-58-AH.
Where do I file BOE forms — with the BOE or my county?
Almost all of them go to the county assessor (exemptions, exclusions, change-in-ownership reports) or the clerk of the county assessment appeals board (BOE-305-AH). The Board of Equalization prescribes the forms but does not process homeowner claims. The exception is BOE-100-B, the legal-entity change-in-control statement, which is filed with the BOE in Sacramento within 90 days (§480.1, §480.2).
Do I file the BOE form or my county's version?
They are the same form. The BOE prescribes the content; counties re-post it, sometimes with their own code added to the header (Los Angeles adds an "ASSR" number; San Diego hosts the BOE PDF unchanged). Either copy at the current revision is accepted by that county. The current revision is printed in the form's top corner, for example "REV. 14 (07-25)".
What form do I file when a property owner dies?
BOE-502-D, Change in Ownership Statement — Death of Real Property Owner, with the assessor or recorder of each county where the decedent owned real property, within 150 days of the death or with the probate inventory and appraisal (§480(b)). If an heir wants the parent-child exclusion, BOE-19-P is filed as well.
Which form appeals my assessed value?
BOE-305-AH, Assessment Appeal Application, filed with the clerk of your county's assessment appeals board — not the assessor. The regular window is July 2 to September 15, or to November 30 in counties that do not mail value notices by August 1 (§1603(b)); an appeal of a supplemental or escape assessment is due 60 days after the notice (§1605(b)(1)), or 60 days after the tax bill in Los Angeles County and other counties that have adopted §1605(c). An informal review request to the assessor (BOE-305-A) is due by March 15.
Is there a BOE form for an escape assessment?
You do not file one; you receive one. BOE-66-A or BOE-66-B is the Notice of Enrollment of Escape Assessment the assessor must send under §534, and BOE-67-A/67-B is the equivalent supplemental notice. The 60-day appeal clock runs from that notice (or, in Los Angeles and §1605(c) counties, from the tax bill).
Learn More
California Property Tax ExemptionsWho qualifies for each exemption and what it is worth.Senior Property Tax ReliefPostponement, Prop 19 transfers and the exemptions seniors use.Reassessment After a DeathBOE-502-D, the parent-child exclusion and the deadlines heirs face.How to Appeal Your AssessmentBOE-305-AH, every county's filing period and where to file.Escape AssessmentsThe notice you receive, the 4- and 8-year limits, and the four-year payment plan.
Sources: California State Board of Equalization — Property Tax Forms (bpf.htm), Legal Entity Ownership Program forms (leopforms.htm) and Letter to Assessors 2026/004 (Property Tax Forms List, January 22, 2026); deadline rules quoted from the Revenue and Taxation Code (leginfo bulk data, 2026-10-18 build). One row per BOE-prescribed form. Deadline and late-filing cells are verbatim statute text with the section; the BOE PDF is the prescribed form, which counties may re-post with their own code. Collected by Grok 2026-10-22 (docs/data-sources/boe-forms-2026-10.md). Revision dates are those printed on each form's first page as retrieved October 22, 2026; the BOE revises forms (usually in May and July), so confirm the current revision on boe.ca.gov or your assessor's site before filing. Deadlines are quoted from the statute and are not legal advice; a county assessor's or clerk's instructions govern where they differ. Data: boe-forms.csv (CC BY 4.0).
Last reviewed: October 2026.