San Mateo: BOE-60-NR
San Mateo County: BOE-60-NR
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San Mateo: BOE-60-NR REV.03 (2-08) for 2018
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling
A claimant may rescind their previously filed claim for a base year value transfer (prop 60/90). A claim may be rescinded according to Revenue and Taxation Code section 69.5(i) if this notice of rescission, signed by the original claimant(s), is delivered to the Assessor’s office (where the claim was filed) before any of the following have occurred:
- Before the date the county first issues a refund check for the property taxes on the transferred base year value. If a refund is not applicable, before any property taxes are paid on the new transferred base year value. If taxes have not been paid, before any property taxes on the new transferred base year value become delinquent. OR
- Within 6 years after relief was granted, and the replacement property was vacated as the principal place of residence within 90 days after the original claim was filed.
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Other Available Forms
For san_mateo County
- BOE-58-AH: Reassessment Exclusion for Transfer between Parent and Child (Claim for)
- BOE-58-G: Reassessment Exclusion for Transfer from Grandparent to Grandchild (Claim for)
- BOE-58-H: Affidavit of Cotenant Residency
- BOE-60-AH: Person(s) at Least 55 Years of Age for Transfer of Base-Year Value to Replacement Dwelling (Claim of)
- BOE-62: Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling
- BOE-62-A: Certificate of Disability
- BOE-63: Disabled Persons Claim for Exclusion of New Construction
- BOE-63-A: Disabled Accessibility Construction Exclusion from Assessment (Claim for)
- BOE-64: Seismic Safety Construction Exclusion from Assessment (Claim for)
- BOE-64-SES: Initial Purchaser Claim for Solar Energy System New Construction Exclusion
- BOE-65-CP: Transfer of Base Year Value from Qualified Contaminated Property to Replacement Property (Claim for)
- BOE-65-P: Intracounty Transfer of Base Year Value for Property Damaged or Destroyed in a Governor-Declared Disaster to Replacement Property (Claim for)
- BOE-65-PT: Intercounty Transfer of Base-Year Value To Replacement Property from Principal Residence Damaged or Destroyed in a Governor-Declared Disaster (Claim for)
- BOE-68: Base Year Value Transfer – Acquisition by Public Entity (Claim for)
- BOE-231-AH: Welfare Exemption/Section 231 Change in Eligibility or Termination Notice
- BOE-236: Exemption of Leased Property Used Exclusively for Low-Income Housing
- BOE-236-A: Supplemental Affidavit for BOE-236, Housing – Lower-Income Households
- BOE-260-B: Exemption from Property Taxes of Aircraft of Historical Significance (Claim for)
- BOE-261: Claim for Veterans’ Exemption
- BOE-261-D: Servicemembers Civil Relief Act Declaration
- BOE-261-G: Disabled Veterans' Property Tax Exemption (Claim for)
- BOE-261-GNT: Disabled Veterans' Exemption Change of Eligibility Report
- BOE-262-AH: Church Exemption Claim
- BOE-263: Lessors' Exemption Claim
- BOE-263-A: Qualified Lessors' Exemption Claim
- BOE-263-B: Lessee's Exemption Claim
- BOE-263-C: Church Lessors' Exemption Claim
- BOE-264-AH: College Exemption Claim
- BOE-265: Cemetery Exemption Claim
- BOE-265-NT: Cemetery Exemption Change in Eligibility or Termination Notice
- BOE-266: Homeowners' Property Tax Exemption (Claim for)
- BOE-266-E: Ownership Statement Cooperative Housing Corporation
- BOE-267: Welfare Exemption, First Filing (Claim for)
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing - Elderly or Handicapped Families
- BOE-267-H-A: Elderly or Handicapped Families, Family Household Reporting Worksheet
- BOE-267-L: Welfare Exemption Supplemental Affidavit, Housing – Lower-Income Households
- BOE-267-L-A: Lower Income Households Family Household Income Reporting Worksheet
- BOE-267-L1: Welfare Exemption Supplemental Affidavit, Low-Income Housing Property of Limited Partnership
- BOE-267-L2: Welfare Exemption Supplemental Affidavit, Housing – Lower Income Households – Tenant Data
- BOE-267-L3: Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits – "Over-Income" Tenant Data (140% AMI)
- BOE-267-O: Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant's Real Property
- BOE-267-R: Welfare Exemption Supplemental Affidavit, Rehabilitation – Living Quarters
- BOE-267-S: Religious Exemption
- BOE-268-A: Public School Exemption
- BOE-268-B: Exemption for Property Used by a Free Library or Free Museum
- BOE-269-AH: Veterans' Organization Exemption (Claim for)
- BOE-269-FIR: Veterans' Organization Exemption Assessor's Field Inspection Report
- BOE-270-AH: Exhibition Exemption Claim from Property Taxes
- BOE-502-A: Preliminary Change of Ownership Report
- BOE-502-D: Change in Ownership Statement, Death of Real Property Owner
- BOE-502-P: Possessory Interests Annual Usage Report
- BOE-560-A: Aggregate Production Report
- BOE-566-D: Oil and Dissolved Gas Production Report
- BOE-566-J: Oil, Gas and Geothermal Personal Property Statement
- BOE-566-K: Oil and Gas Operating Expense Data
- BOE-570-FO1: Supplementary Schedule to the Business Property Statement-Aircraft Cost Report
- BOE-570-FO2: Supplementary Schedule to the Business Property Statement – Aircraft Value Computation
- BOE-571-F2: Registered and Show Horses Other Than Racehorses
- BOE-576-E: Affidavit for 4 Percent Assessment of Certain Vessels
- BOE-901-V: Application for Deduction for Vehicle’s License Fees from Property Tax
- CAA-FC01: Change of Mailing Address CAA
- CAA-FC02: Homeowners Exemption Termination CAA
Select "Form's Details" to view form's details for a given county
There are other 62 available forms for san_mateo County
San Mateo: BOE-60-NR - REV.03 (2-08) for 2018
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling
BOE-60-NR:
GENERAL INFORMATION
(A fee may be required to process this document.)
California law allows any person who is at least 55 years of age (at the time of sale of original/former property) who resides in a property eligible for the homeowners’ exemption (place of residence) or currently receiving the disabled veterans’ exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value. The replacement dwelling must be purchased or newly constructed within two years of the sale of the original property. A claim must be filed with the Assessor within three years of the date the replacement dwelling is purchased or new construction of that replacement dwelling is completed.
A claimant may rescind their previously filed claim for a base year value transfer. A claim may be rescinded according to Revenue and Taxation Code section 69.5(i) if this notice of rescission, signed by the original claimant(s), is delivered to the Assessor’s office (where the claim was filed) before any of the following have occurred:
- The county first issues a refund check for the property taxes on the transferred base year value.
- If a refund is not applicable, before property taxes are paid on the new transferred base year value.
- If taxes have not been paid, before property taxes on the new transferred base year value become delinquent.
Beginning January 1, 2001, a claimant may rescind their previously filed claim for a base year value transfer if the replacement dwelling was vacated as the claimant’s principal place of residence within 90 days after the date the original claim for a base year value was filed, and this notice of rescission is filed with the Assessor within six years after the relief was granted. Within six years after the relief was granted means within six years from the date the county issues a refund check or property taxes are paid on the new transferred base year value.
If this rescission increases the base year value of a property, or the homeowners’ exemption has been incorrectly allowed, appropriate escape assessments or supplemental assessments, including interest as provided in section 506, shall be imposed. The statue of limitations for any escape or supplemental assessment will not commence until July 1 of the assessment year in which the notice of rescission is filed with the Assessor.
If a claim is successfully rescinded, then the base year value from the original property may be transferred to another property as long as the second property also meets all the requirements of section 69.5: (1) The replacement dwelling (land and improvements) must have been acquired or newly constructed within two years of the sale of the original property; (2) the replacement dwelling is of equal or lesser value than the original property; (3) a claim for relief must be filed within three years of the date the replacement dwelling is purchased or new construction of that replacement dwelling is completed.
PLEASE NOTE: Transfers between counties are allowed only if the county in which the replacement dwelling is located has passed an authorizing ordinance. The acquisition of the replacement dwelling must occur on or after the date specified in the county ordinance.
