Exclusions

eFormDownload FormForm NameDescriptionNotes
 BOE-64-SES (PDF)Solar Energy System New Construction ExclusionProvides an exclusion to the initial purchaser. The State Board of Equalization has created a Solar Properties webpage that lists available reference material on this topic. 
 PCA-331 (PDF)Builders Exclusion ApplicationProvides licensed contractor an exclusion from supplemental taxes on qualifying new construction. 
 BOE-58-AH (PDF)Exclusion for Transfer between Parent and ChildExcludes real property from reappraisal for qualifying transfers that occurred on or prior to February 15, 2021.
Fee may apply for late filed exclusion (PDF)
horizontal eSign Icon Opens in new windowBOE-19-P (eForm)Claim for Reassessment Exclusion for Transfer between Parent and Child Occurring on or after February 16, 2021Excludes real property from reappraisal for qualifying transfers that occurred on or after February 16, 2021.Fee may apply for late filed exclusion (PDF)
 BOE-58-G (PDF)Exclusion for Transfer from Grandparent to GrandchildExcludes real property from reappraisal if parents are deceased for qualifying transfers that occurred on or prior to February 15, 2021.
Fee may apply for late filed exclusion (PDF)
horizontal eSign Icon Opens in new windowBOE-19-G (eForm)Claim for Reassessment Exclusion for Transfer between Grandparent and Grandchild Occurring on or after February 16, 2021Excludes real property from reappraisal if parents are deceased for qualifying transfers that occurred on or after February 16, 2021.Fee may apply for late filed exclusion (PDF)
 BOE-58-H (PDF)Affidavit of Cotenant ResidencyTransfers of a cotenancy interest from one cotenant to another that occur due to the death of one cotenant and after January 1st lien date may be excluded from reassessment if certain conditions are met. 
 BOE-63-A (PDF)Claim for Disabled Accessibility Construction Exclusion from AssessmentProvides a property owner (Not eligible for the Homeowners' Exemption) an assessment exclusion for construction work completed to make an existing building more accessible or usable to a disabled person. 
 BOE-63 (PDF)Disabled Persons Claim for Exclusion of New Construction home more accessible to a disabled personProvides an owner-occupied property an assessment exclusion for construction work completed for making an existing home more accessible to a disabled person. 
 BOE-62 (PDF)Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (Intra-County and Inter-County, When Applicable)Allows value to be moved from one home to another for owners who are deemed severely and permanently disabled that occurred on or prior to March 31, 2021. Note: Placer County does not accept inter-county transfers. 
 BOE-62-A (PDF)Certificate of DisabilityNeeds to be completed by the claimant’s physician and submitted with the above BOE-62 form. 
 BOE-19-D (PDF)Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons Occurring on or after April 1, 2021Effective April 1, 2021, BOE-19-D allows value to be moved from one principal residence to another principal residence for owners who are deemed severely and permanently disabled. Note: Needs to include a completed Form BOE-19-DC 
 BOE-19-DC (PDF)Certificate of Disability Occurring on or after April 1, 2021Needs to be completed by the claimant’s physician and submitted with the above BOE-19-D form. 
horizontal eSign Icon Opens in new windowBOE-19-B (eForm)Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years Occurring on or after April 1, 2021Effective April 1, 2021, BOE-19-B allows value to be moved from one principal residence to another principal residence within California for owners age 55 or older. 
 BOE-60-AH (PDF)Transfer of Base-Year Value to Replacement DwellingAllows value to be moved from one home to another within the same county for owners age 55 or older that occurred on or prior to March 31, 2021. 
 BOE-19-V (PDF)Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster Occurring on or after April 1, 2021Effective April 1, 2021, BOE-19-V allows value to be moved from one principal residence to another principal residence for owners who are victims of wildfire or other natural disaster. 
 BOE-68 (PDF)Transfer of Base-Year Value Acquisition by Public EntityAllows value to be moved from one property to another if original property has been taken by eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation. 
 BOE-65-CP (PDF)Transfer of Base-Year Value from Qualified Contaminated Property to Replacement PropertyAllows value to be moved from one property to another if original property qualifies as contaminated property. 
 PCA-414-B (PDF)Property Damaged by Misfortune or CalamityAllows reduction in value if damage is $10,000 or more.