San Mateo: BOE-65-PT
San Mateo County: BOE-65-PT
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San Mateo: BOE-65-PT REV.06 (1-12) for 2020
Claim For Intercounty Transfer Of Base Year Value To Replacement Property From Principal Residence Damaged Or Destroyed In A Governor-Declared Disaster
San Mateo County
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This is a claim for the inter-county transfer of base year value to replacement property from principal residence damaged or destroyed in a governor-declared disaster. California law allows any individual or individuals who reside in an original property (i.e., principal place of residence) to transfer the base year value of the original property that has been substantially damaged or destroyed by a disaster to a replacement property (i.e., principal place of residence) of equal or lesser value in another county that has adopted an ordinance allowing such transfers. Certain requirements need to be met.
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Other Available Forms
For san_mateo County
- BOE-58-AH: Claim For Reassessment Exclusion For Transfer Between Parent And Child
- BOE-58-G: Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild
- BOE-58-H: Affidavit Of Cotenant Residency
- BOE-60-AH: Claim Of Person(S) At Least 55 Years Of Age For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-60-NR: Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling
- BOE-62: Disabled Persons Claim For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-62-A: Certificate Of Disability
- BOE-62-LRDP: Claim For Reassessment Reversal For Local Registered Domestic Partners
- BOE-63: Disabled Persons Claim For Exclusion Of New Construction For Occupied Dwelling
- BOE-63-A: Claim For Disabled Accessibility Construction Exclusion From Assessment For ADA Compliance
- BOE-64: Claim For Seismic Safety Construction Exclusion From Assessment
- BOE-64-RWC: Initial Purchaser Claim For Rain Water Capture System New Construction Exclusion
- BOE-64-SES: Initial Purchaser Claim For Solar Energy System New Construction Exclusion
- BOE-65-CP: Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
- BOE-65-P: Claim For Intracounty Transfer Of Base Year Value To Replacement Property For Property Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-68: Claim For Base Year Value Transfer-Acquisition By Public Entity
- 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 Eligibility Based On Family Household Income (Yearly Filing)
- BOE-260-B: Claim For Exemption From Property Taxes Of Aircraft Of Historical Significance
- BOE-261: Claim For Veterans' Exemption
- BOE-261-D: Servicemembers Civil Relief Act Declaration
- BOE-261-G: Claim For Disabled Veterans' Property Tax Exemption
- BOE-261-GNT: Disabled Veterans' Exemption Change Of Eligibility Report
- BOE-262-AH: Church Exemption Property Used Solely For Religious Worship
- BOE-263: Lessors' Exemption Claim
- BOE-263-A: Qualified Lessors' Exemption Claim
- BOE-263-B: Lessees' 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: Claim For Homeowners' Property Tax Exemption
- BOE-266-E: Ownership Statement Cooperative Housing Corporation
- BOE-267: Claim For Welfare Exemption (First Filing)
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing – Elderly Or Handicapped Families
- BOE-267-H-A: Elderly Or Handicapped Families Family Household Income Reporting Worksheet
- BOE-267-L: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households
- 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 percent Ami)
- BOE-267-L-A: Lower Income Households Family Household Income Reporting Worksheet
- 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: Free Public Library Or Free Museum Claim
- BOE-269-AH: Claim For Veterans' Organization Exemption
- 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-AH: Change Of Ownership Statement
- 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 (Includes Sand, Gravel, Stone, Limestone, Clay And Similar Products)
- 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-571-J: Annual Racehorse Tax Return
- BOE-576-E: Affidavit For 4 Percent Assessment Of Certain Vessels
- BOE-901-V: Application For Deduction Of Vehicles' License Fees From Property Tax
- CAA-FC01: Change Of Mailing Address
- CAA-FC02: Homeowners' Exemption Termination Notice
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There are other 66 available forms for san_mateo County
San Mateo: BOE-65-PT - REV.06 (1-12) for 2020
Claim For Intercounty Transfer Of Base Year Value To Replacement Property From Principal Residence Damaged Or Destroyed In A Governor-Declared Disaster
BOE-65-PT:
GENERAL INFORMATION
California law allows any individual or individuals who reside in an original property (i.e., principal place of residence) to transfer the base year value of the original property that has been substantially damaged of destroyed by a disaster to a replacement property (i.e., principal place of residence) of equal or lesser value in another county that has adopted an ordinance allowing such transfers. The following requirements must be met:
- the disaster must be a major misfortune or calamity in an area subsequently proclaimed by the Governor to be in a state of disaster as a result of the misfortune or calamity;
- the replacement property must have been acquired or newly constructed within three years after the date of the disaster (including land);
- a claim for relief must be filed within three years after the replacement property is acquired or newly constructed.
Property is substantially damaged if the land or the improvements sustain physical damage amounting to more than 50 percent of its full cash value immediately prior to the disaster.
In general, “equal or lesser value” means the fair market value of a replacement property on the date of purchase or completion of construction does not exceed:- 105 percent of full cash value or fair market value of the original property immediately prior to the date of disaster if a replacement property is purchased or newly constructed within the first year following the date of the damage or destruction of the original property;
- 110 percent of full cash value or fair market value of the original property immediately prior to the date of disaster if a replacement property is purchased or newly constructed within the second year following the date of the damage or destruction of the original property; or
- 115 percent of full cash value or fair market value of the original property immediately prior to the date of disaster if a replacement property is purchased or newly constructed within the third year following the date of the damage or destruction of the original property.
TRANSFERS BETWEEN COUNTIES ARE ALLOWED ONLY IF THE COUNTY IN WHICH THE REPLACEMENT PROPERTY IS LOCATED HAS PASSED AN AUTHORIZING ORDINANCE.
The acquisition of an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of replacement property under the law.
