BOE-65-CP

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe65cp.pdf

This page watermarked sample only. BOE-65-CP (P1) REV. 05 (07-25) Contact Assessor for actual form. CLAIM FOR TRANSFER OF BASE YEAR VALUE FROM QUALIFIED CONTAMINATED PROPERTY TO REPLACEMENT PROPERTY (Section 69.4 of the Revenue and Taxation Code)

A. REPLACEMENT PROPERTY

ASSESSOR’S PARCEL NUMBER RECORDER’S DOCUMENT NUMBER

DATE OF PURCHASE/COMPLETION OF NEW CONSTRUCTION

PURCHASE PRICE/COST OF CONSTRUCTION

PROPERTY ADDRESS (street, city, county)

B. ORIGINAL (FORMER) PROPERTY

ASSESSOR’S PARCEL NUMBER

DATE OF TRANSFER/SALE Form

ASSESSOR’S FACTORED BASE YEAR VALUE AT DATE OF TRANSFER/SALE

PROPERTY ADDRESS (street, city, county) ONLY

NOTE: You must attach a copy of the original property’s latest tax bill and any supplemental tax bill(s) issued before thedate of transfer/sale. Also, was there any new construction on this propertyActualsince the issuance of those tax bill(s) and before the date of transfer/sale? Yes No

If yes, please explain: for

C. CLAIMANT INFORMATION (PLEASE PRINT)

NAME OF CLAIMANT SAMPLE I certify (or declare) under penalty of the laws of the State of California that all information herein is true, correct, and complete to the best of my knowledge and belief. Assessor Additionally, if this form is submitted with an electronic signature, I also certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing, and all information herein, including any accompanying statements or materials, is true, correct, and complete to the best of my knowledge and belief.

SIGNATURE OF CLAIMANT DATE t NAME OF LEGAL ENTITY

HOME TELEPHONE (area code first) WORK TELEPHONE (area code first) Contact

MAILING ADDRESS (street, city, state, zip code) EMAIL ADDRESS

If you have any questions about this form, please contact the Assessor’s Office.

All information provided on this form is subject to verification. If your application is incomplete, it may not be possible to process your claim.

THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION

This page watermarked sample only. Contact Assessor for actual form.

BOE-65-CP (P2) REV. 05 (07-25)

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 Form 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 participateONLYor 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. Actual 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 forthe date of sale or transfer of the original property; or newly constructed within the first year following • 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 ofSAMPLEmarket 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 Assessorvalue 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 beContactsigned 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.

Please complete applicable information on reverse side.