Sutter: BOE-65-CP
Sutter County: BOE-65-CP
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Sutter: BOE-65-CP REV.02 (8-07) for 2014
Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
Sutter County
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This form is an application for the transfer of the base year value of a qualified contaminated property to a comparable replacement property of equal or lesser value.
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Other Available Forms
For sutter 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-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-SES: Initial Purchaser Claim For Solar Energy System New Construction Exclusion
- BOE-68: Claim For Base Year Value Transfer-Acquisition By Public Entity
- BOE-121: Statement Of Financial Interest
- 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-237-A: Supplemental Affidavit For Boe-237 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-267: Claim For Welfare Exemption (First Filing)
- BOE-267-A: Claim For Welfare Exemption (Annual Filing)
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing – Elderly Or Handicapped Families
- 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-L-A: Lower Income Households Family Household Income Reporting Worksheet
- 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-305-A: Informal Assessment Review
- 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-G: Change In Ownership Statement Oil And Gas Property
- BOE-502-P: Possessory Interests Annual Usage Report
- BOE-540-S: Mutual Or Private Water Company Property Statement
- BOE-560-A: Aggregate Production Report (Includes Sand, Gravel, Stone, Limestone, Clay And Similar Products)
- BOE-560-B: Mining Production Report (Includes Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten, And Other Minerals)
- BOE-566-D: Oil And Dissolved Gas Production Report
- BOE-566-F: Dry Gas Production, Equipment, New Well, Redrill And Rework Report
- BOE-566-J: Oil, Gas, And Geothermal Personal Property Statement
- BOE-566-K: Oil And Gas Operating Expense Data
- BOE-571-C: Power Plant Property Statement
- BOE-571-F2: Registered And Show Horses Other Than Racehorses
- BOE-571-J: Annual Racehorse Tax Return
- BOE-571-J1: Report Of Boarded Racehorses
- BOE-571-K: Horse Property Statement (Other Than Racehorses)
- BOE-571-RW: Right-Of-Way Property Statement
- BOE-576-D: Vessel Property Statement
- BOE-577: Aircraft Property Statement
- BOE-577-A: Airport Operations Report
- 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
- CAA-FC03: Agent Authorization
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There are other 70 available forms for sutter County
Sutter: BOE-65-CP - REV.02 (8-07) for 2014
Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
BOE-65-CP:
GENERAL INFORMATION
California law allows an owner of a qualified contaminated property to transfer the base year value of that property to a comparable replacement property of equal or lesser value that is acquired or newly constructed after January 1, 1995. In addition, a replacement property must meet all of the following requirements: (1) It must have been acquired or newly constructed within five (5) years after the date of the sale or transfer; (2) it must be used in the same manner as the qualified contaminated property; and (3) a claim for relief must be filed within three (3) years after the replacement property is acquired or newly constructed.
Both the original property and the replacement property must be located in the same county. If not, the county in which the replacement property is located must have a resolution authorizing intercounty transfers under this code section. A qualified contaminated property must meet all of the following:
- Residential property that is uninhabitable or nonresidential property that is unusable as a result of the environmental problems.
- Located on a site that has been designated as a toxic or environmental hazard or as an environmental clean-up site by an agency of the State of California or the federal government.
- Owned by a person or entity that did not participate or acquiesce in any act or omission that rendered the property uninhabitable or unusable. The owner cannot be related to the person or affiliated with the entity that committed the act or omission that contaminated the property.
In general, equal or lesser value of a replacement property means that the fair market value of the replacement property on the date of purchase or completion of new construction does not exceed:
- 105 percent of market value of original property as if uncontaminated if a replacement property is purchased or newly constructed within the first year following the date of sale or transfer of the original property;
- 110 percent of market value of original property as if uncontaminated if a replacement property is purchased or newly constructed within the second year following the date of sale or transfer of the original property;
- 115 percent of market value of original property as if uncontaminated if a replacement property is purchased or newly constructed within the third year following the date of sale or transfer of the original property;
- 120 percent of market value of original property as if uncontaminated if a replacement property is purchased or newly constructed within the fourth year following the date of sale or transfer of the original property;
- 125 percent of market value of original property as if uncontaminated if a replacement property is purchased or newly constructed within the fifth year following the date of sale or transfer of the original property.
If you feel you qualify for this exclusion, you must provide evidence that (1) your property meets the definition of a qualified contaminated property, and (2) you did not participate or acquiesce in any act or omission that rendered the property uninhabitable or unusuable or are related to the person or affiliated with the entity that committed the act or omission that contaminated the property.
DECLARATION BY ASSESSEE.
The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign on behalf of the assessee. In the case of a corporation, the declaration must be signed by an officer or an employee of the corporation authorized to sign the declaration on behalf of the corporation. In the case of a partnership, the declaration must be signed by a partner or an authorized employee or agent. In the case of a limited liability company (LLC), the declaration must be signed by an LLC manager, or by a member where there is no manager, or by an employee or agent designated by the LLC manager or by the members to sign on behalf of the LLC.
