BOE-65-PT

Source: https://www.boe.ca.gov/proptaxes/pdf/sample-boe65pt.pdf

This page watermarked sample only. Contact Assessor for actual form. BOE-65-PT (P1) REV. 08 (07-25)

CLAIM FOR INTERCOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FROM PRINCIPAL RESIDENCE DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER

A. REPLACEMENT PROPERTY: ASSESSOR’S PARCEL NUMBER

PROPERTY ADDRESS CITY

DATE OF PURCHASE PURCHASE PRICE RECORDER’S DOCUMENT NUMBER

DATE OF COMPLETION OF NEW CONSTRUCTION COST OF NEW CONSTRUCTION

Is this property your principal place of residence? Yes No Form B. ORIGINAL (FORMER) PROPERTY: ASSESSOR’S PARCEL NUMBER DATE OF DISASTER

PROPERTY ADDRESS CITY COUNTY ONLY

Was this property your principal place of residence? Yes No Actual NOTE: You must attach a copy of the original property’s latest tax bill and any supplemental tax bill(s) issued before the date of the disaster. Was there any new construction to the original property between the date of those tax bill(s) and the date of disaster? Yes No forIf Yes, please explain: SAMPLE Assessor C. CLAIMANT INFORMATION NAME OF CLAIMANT

I certify (or declare) under penalty of the laws of the State of California that the foregoing, and all information herein, is true, correct, and complete to the best of my knowledge and belief.

Additionally, if this form is submitted with an electronic signature, I also certify (or declare) under penalty of perjury underthe laws Contactof 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 MAILING ADDRESS DAYTIME PHONE NUMBER ( ) CITY, STATE, ZIP EMAIL ADDRESS

All information provided on this claim is subject to verification. If you have any questions about this form, please contact the Assessor’s office. THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

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

BOE-65-PT (P2) REV. 08 (07-25)

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:

1. 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;
2. the replacement property must have been acquired or newly constructed within three years after the date of the disaster (including land);
3. 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 completionof construction does not exceed: Form

1. 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; ONLY
2. 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 Actual
3. 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. for

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. SAMPLE Assessor Contact