441(d) Cost Report Excel Sheet is available for download here.
The change in ownership exclusion for a transfer of an interest in real property between cotenants that takes effect upon the death of one cotenant applies as long as all of the following are met:
This form certifies that the signatory owns, possesses, controls, or manages the property referenced in the authorization and that they have the authority to designate an agent to act on behalf of all the owners of identified property.
This is the physician certification of the claimant’s disability. This form is signed by the physician and the claimant.
If the Preliminary Change in Ownership Report was not filed at the time of recording, the Assessor-Recorder’s Office will mail a request for the Change in Ownership Statement to be completed.
Submit the completed form to the San Francisco Assessor-Recorder’s Office. An incomplete form will be denied.
Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption.
Churches leasing a portion of its property to a Public School, Community College, State College, or State University, including the University of California, may be exempt from real and business property taxes.
This exclusion applies to any construction, installation, removal, or modification completed on or after June 7, 1994. Bear in mind that there are deadlines for when the exclusion form needs to be submitted.
Veterans with 100% disability, or partially disabled and unemployable, or their unmarried surviving spouses, are eligible for up to a $124,932 exemption. If total household income does not exceed $56,101, the 100% disabled veteran may qualify for up to a $187,399 exemption.
Qualifying income levels are subject to change.
Claim for Intercounty Transfer of Base Year Value to Replacement Property From Principal Residence Damaged or Destroyed in a Governor-Declared DisasterBOE-65-PT
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...
Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor-Declared DisasterBOE-65-P
Revenue and Taxation Code Section 69 allows owners who own property to transfer the base year value of the original property that has been substantially damaged or destroyed by a disaster to comparable property. The following requirements must be met:
The purpose of the Claim for New Construction Exclusion from Supplemental Assessment form is to allow the property owner to commence construction, while currently offering, or intending to offer, the property for sale or other change in ownership and does not intend to rent, lease, occupy, or otherwise use the property, except as model homes or other use as incidental or an offer for a change...