California Board of Equalization — Property Tax Guidance

The BOE's Property Tax Department acts in an oversight capacity to ensure compliance by the state's 58 County Assessors with property tax laws, regulations, and assessment issues, and is responsible for administering the assessment program of California state assessees under the BOE's jurisdiction. In addition, the department collaborates with interested parties on various property tax projects. Current and past projects are available to review on the BOE's Property Tax Projects page.

The BOE's Property Tax Department acts in an oversight capacity to ensure compliance by the state's 58 County Assessors with property tax laws, regulations, and assessment issues, and is responsible for administering the assessment program of California state assessees under the BOE's jurisdiction. In addition, the department collaborates with interested parties on various property tax projects. Current and past projects are available to review on the BOE's Property Tax Projects page.

To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor.

Proposition 19 – The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act

The supplemental roll provides a mechanism for placing property subject to Proposition 13 reappraisals due to change in ownership or completed new construction into immediate effect. Changes in ownership or completed new construction are referred to as 'supplemental events' and result in supplemental tax bills that are in addition to the annual property tax bill.

§ 2605 Rev. & Tax. Code November 1 Property owners First installment of real property taxes and all taxes on personal property on the secured roll are due and payable.

§ 2606 Rev. & Tax. Code February 1 Property owners Second installment real property taxes due and payable.

§§ 2617 and 2704 Rev. & Tax. Code December 10 Property owners First installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m. or close of business day, whichever is later.

§§ 2618 and 2705 Rev. & Tax. Code April 10 Property owners Second installment of taxes on the secured roll, if unpaid, is delinquent at 5:00 p.m., or close of business day, whichever is later.

In practically all cases, the action may be done before the specified date. If the specified date falls on Saturday, Sunday, or a legal holiday, the action may be done on the next business day. (Government Code §§ 6706, 6707)

The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st.

To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor.

A person filing for the first time on a property may file anytime after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.

Homeowners' Exemption claimants are responsible for notifying the assessor when they are no longer eligible for the exemption. December 10th is the last day to terminate the Homeowners' Exemption without penalty; the assessor should receive notice of ineligibility by that date.

The supplemental roll provides a mechanism for placing property subject to Proposition 13 reappraisals due to change in ownership or completed new construction into immediate effect. Changes in ownership or completed new construction are referred to as 'supplemental events' and result in supplemental tax bills that are in addition to the annual property tax bill.

The increase (or decrease) in assessed value resulting from the reappraisal is reflected in a prorated assessment (a supplemental bill) that covers the period from the first day of the month following the supplemental event to the end of the fiscal year. A fiscal year runs from July 1 through June 30.

No. Unlike the annual tax bill, lending agencies do not receive the original or a copy of the supplemental tax bill even if they are otherwise being sent and are paying the owner's annual tax bills. Instead, supplemental bills are sent directly to the property owner as stipulated by law. When you receive a supplemental tax bill, we recommend that you either pay the bill or contact your lender to discuss who should pay the bill.

In order to receive the Proposition 19 base year value transfer, a claim form must be filed after both transactions have been completed and you are living in the replacement home. This is not done through escrow.

Proposition 19 base year value transfer claim forms are available from and filed with the Assessor of the county where the replacement home is located. The contact information for all 58 County Assessors, is available on the BOE's website.

Under Proposition 19, a homeowner may qualify for the base year value transfer under any one of the three categories listed; the homeowner does not need to meet all three categories in order to qualify. However, the homeowner must meet at least one of the qualifications on the date that the original property is sold.

As long as one transaction occurs on or after April 1, 2021, and the original home is sold within two years of the purchase of the replacement home, the base year value of the original home can be transferred to the replacement home under Proposition 19. A base year value transfer occurs as of the later of either (1) the date of sale of the original home, or (2) the purchase or completion of new construction of the replacement home. If you purchase the replacement home prior to selling your original home, you will be responsible for property taxes based on the full fair market value of the replacement home for the period between the date of purchase and date of sale. There will be no refund for this period.

Proposition 19 is effective on and after April 1, 2021, and requires that a replacement home be purchased or newly constructed within two years of the sale of the original home in its damaged condition. The base year value transfer under Proposition 19 is not dependent on the date of the disaster.

Age 55 or Older BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.

Severely and Permanently Disabled BOE-19-D and BOE-19-DC Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons, and Certificate of Disability Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.

Victim of Wildfire or Natural Disaster BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.

Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied