Form BOE-266, Claim for Homeowners' Property Tax Exemption (ASSR-515), is the claim a homeowner files with the Los Angeles County Office of the Assessor to receive the homeowners' exemption on a dwelling occupied as a principal residence. It is one of the Los Angeles County property tax forms, and a new owner must file a claim even if the property already receives the exemption. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by the Assessor at https://assessor.lacounty.gov/forms.
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What is BOE-266 / ASSR-515?
Form BOE-266, Claim for Homeowners' Property Tax Exemption, is the form on which an eligible owner asks the Assessor to grant the California Homeowners' Exemption on a dwelling that is the owner's principal place of residence.
The form states that one claim may be used for the Homeowners' Exemption on the Assessment Roll and on the Supplemental Assessment Roll. The printed instructions describe two alternatives:
- Alternative 1: the dwelling is occupied as the owner's principal place of residence as of 12:01 a.m., January 1 each year.
- Alternative 2: the dwelling is subject to a supplemental assessment because of a change in ownership or completed new construction on or after January 1, and the owner occupies it as a principal residence within 90 days. The property must not already receive the exemption or another exemption of greater value.
A claim under Alternative 2 applies to the supplemental assessment, if any, and also serves as the claim for the following fiscal year(s). Once granted, the exemption stays in effect until it is terminated; after termination a new claim form must be filed to regain eligibility.
The sheet carries the form in English (pages 1 and 3) and a Spanish version, Reclamo para la Exención de Impuestos Prediales de los Propietarios de Casas (pages 2 and 4). The form does not apply to a dwelling that is rented or intended to be rented. The Assessor's forms page also lists EXM-76, Cancellation of Homeowners' Exemption.
Who needs to file BOE-266 / ASSR-515?
Owners, co-owners and purchasers named in a contract of sale who occupy the dwelling as their principal residence use this claim. The printed text says only the owners or their spouses who occupy the property (including a purchaser under contract of sale), or a legal representative, may sign.
- New owners must file a claim even if the property already receives the exemption.
- Co-owner occupants of a property with more than one dwelling unit may file separate claims, but only one exemption is allowed per dwelling unit.
- Legal representatives: a guardian, executor or other legal representative may sign for an incompetent or deceased owner by writing his or her name and capacity on the signature line, plus the date of death if the owner has died.
Do not use the form if the dwelling is, or is intended to be, rented, vacant and unoccupied, or the claimant's vacation or secondary home. The form tells you to discard it if you do not occupy the parcel as your principal residence, and to contact the Assessor if you occupy it later. If you have sold the property and your name is printed on the form, send it at once to the new owner.
When to file BOE-266 / ASSR-515
File on or before February 15, or on or before the 30th day following the date of the notice of supplemental assessment, whichever comes first, as the form itself states.
Under Alternative 1, the full exemption is available if the claim is filed by 5 p.m. on February 15. A claim filed between February 16 and 5 p.m. on December 10 receives 80 percent of the exemption.
Under Alternative 2, the claim must be filed by 5 p.m. on the 30th day following the Notice of Supplemental Assessment issued for a change in ownership or completed new construction. A claim filed later, but on or before the date the first installment of taxes on the supplemental tax bill becomes delinquent, may receive 80 percent of the available exemption. After that date no exemption is available on the supplemental assessment.
Documents you need
- A copy of the contract of sale, only if you are buying the property under an unrecorded contract of sale and the Assessor does not already have a copy; attach it to the claim.
How to fill out BOE-266 / ASSR-515
Correct the printed name and address
In NAME AND MAILING ADDRESS, correct any printed name or address. If someone else's name is printed and you now own the property, strike it out and enter yours; if the form is blank, enter your full name and mailing address with ZIP code.
Enter your SSN and name
Print your social security number and name in the first SSN/NAME block. If you have no SSN, write "none"; if you have a Medicare or Medi-Cal number, enter that number.
Add a spouse or co-owner
In the second block, print the SSN and name of your co-owner or spouse when the property is also his or her principal residence. Use "none" or a Medicare or Medi-Cal number if there is no SSN.
Answer line 1: acquisition date
Enter the date you acquired the property in month/day/year format.
Answer line 2: occupancy date
Enter the date you occupied the property as your principal residence (month/day/year). If unsure what counts, the form suggests considering where you are registered to vote, your vehicle registration address and where you normally return after work.
Answer line 3: other California home
Check YES or NO for whether you own another property that is or was your principal residence in California. If YES, give its street address, city and ZIP code, and the date you moved out if it is no longer your principal residence.
Check the dwelling address
If the parcel number, legal description and dwelling address are printed, verify and correct them. Do not enter a post office box; if there is no street address, say so.
Sign and date the certification
The owner-occupant signs and dates the certification; a spouse or co-owner-occupant signs on the second line. A legal representative writes his or her name and capacity, plus the date of death if applicable.
Add email and daytime telephone
Enter your email address and the daytime telephone number where you can be reached.
Review and download the completed PDF
Check names, SSNs, dates and the address, and note whether you must attach a copy of an unrecorded contract of sale. Download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-266 / ASSR-515
The form says to sign it and file it with the Assessor; for this claim, that is the Los Angeles County Office of the Assessor. The form prints no mailing address, portal or office hours, so confirm the current filing method with the Assessor, whose forms are listed at https://assessor.lacounty.gov/forms.
Before filing, check these points from the form:
- Sign the certification; the claim is made under penalty of perjury under California law.
- If you are buying under an unrecorded contract of sale and the Assessor has no copy, attach a copy of the contract.
- File by the deadline that applies to you (see the filing-time rules above), since a later claim can receive only part of the exemption.
The form states that it is not subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after 5 p.m. on February 15 under Alternative 1 and expecting the full exemption; a claim filed February 16 through 5 p.m. on December 10 receives 80 percent.
- Leaving a social security number blank instead of writing "none" when you or your spouse have no SSN; the form warns this may delay processing or disallow the exemption.
- Entering a post office box as the address of the dwelling; the instructions say not to, and to state it if the dwelling has no street address.
- Assuming an exemption already on the property carries over after a purchase; a new owner must file a claim.
- Claiming a dwelling that is rented or intended to be rented, vacant and unoccupied, or a vacation or secondary home.
- Leaving the previous owner's printed name on the form instead of striking it out and entering your own, or adding yours if you are co-owners.
- Omitting a copy of the contract when buying under an unrecorded contract of sale that the Assessor does not have.
- Not notifying the Assessor immediately when a granted exemption no longer applies; Revenue and Taxation Code section 531.6 provides a penalty for failure to notify.
Frequently asked questions
What is Form BOE-266 used for?
Form BOE-266 (ASSR-515) is the claim an owner files with the Assessor to get the Homeowners' Exemption on the dwelling they occupy as their principal residence. One claim covers both the regular Assessment Roll and the Supplemental Assessment Roll.
When is the deadline to file the homeowners' exemption claim?
On or before February 15, or the 30th day after the notice of supplemental assessment, whichever comes first. A claim filed from February 16 to 5 p.m. on December 10 receives 80 percent of the exemption under Alternative 1.
Do I need to file BOE-266 after buying a home that already has the exemption?
Yes. The form states that a new owner must file a claim even if the property is already receiving the homeowners' exemption.
Can I claim the exemption on a rental or vacation home?
No. A dwelling does not qualify if it is, or is intended to be, rented, vacant and unoccupied, or the claimant's vacation or secondary home. If you do not occupy the parcel as your principal residence, the form says to discard it.
What do I attach to the claim?
Usually nothing. Attach a copy of the contract of sale only if you are buying under an unrecorded contract and the Assessor does not already have a copy.
What if I have no Social Security number?
Write "none" in the space provided. If you or your spouse have a Medicare or Medi-Cal number instead, enter that number. The form says that not entering an SSN as directed may delay processing or lead to disallowance.
Do I have to renew the exemption every year?
No. Once granted, the exemption stays in effect until terminated, and a new claim is needed only to regain eligibility after termination. You must notify the Assessor immediately if the property becomes ineligible.
Can I fill out Form BOE-266 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent, is not connected to the Assessor and does not file the claim; you file it through the Assessor's channels.
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