Form BOE-63 (also numbered OWN-108) is the claim a severely and permanently disabled person, a spouse or a legal guardian files with the Assessor to exclude accessibility construction from reassessment. It is one of the Los Angeles County property tax forms published by the Los Angeles County Office of the Assessor. The claimant completes the first part, and a licensed physician or surgeon completes the second. 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 assessor.lacounty.gov/forms.
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What is BOE-63 / OWN-108?
Form BOE-63, Disabled Persons Claim for Exclusion of New Construction for Occupied Dwelling, is the claim used to ask the Assessor to exclude from reassessment construction that makes an existing dwelling more accessible to a severely and permanently disabled person who permanently lives there.
California law, as summarized in the form's General Information, allows certain construction, installations or modifications of existing single- or multiple-family dwellings to be excluded from increases in property taxation when the work makes the dwelling more accessible to that person. Only construction completed on or after June 6, 1990 is eligible. The exclusion does not cover improvements and features that are usual or customary for comparable properties not occupied by disabled persons; it applies only to those that specifically adapt the dwelling for a severely disabled person.
The form has two parts. The claimant (the disabled person, spouse or legal guardian) identifies the property, describes the improvements and gives the completion date. A licensed physician or surgeon then certifies that the person is severely and permanently disabled, using the definition printed on the form from Revenue and Taxation Code section 74.3(b), and names the disability-related requirements that the improvements meet.
The Los Angeles County Office of the Assessor lists a separate form, BOE-63-A, Claim for Disabled Accessibility Construction Exclusion from Assessment for ADA Compliance, and BOE-62, Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling. Form BOE-63 is neither of those.
Who needs to file BOE-63 / OWN-108?
The disabled person, the person's spouse or the person's legal guardian files Form BOE-63 when construction, installation or modification was done to make an occupied dwelling more accessible to a severely and permanently disabled person.
To qualify, the form states three conditions:
- The work was completed on or after June 6, 1990.
- The disabled person is a permanent resident of the dwelling. That person does not have to be the owner.
- The dwelling is occupied by the owner and is therefore eligible for the homeowners' exemption.
A licensed physician or surgeon of appropriate specialty must complete and sign the physician section. The physician is not the filer of the claim.
The exclusion does not apply to accessibility improvements and features that are usual or customary for comparable properties not occupied by disabled persons. If you are not the disabled person, the form allows only a spouse or legal guardian to act as the claimant.
When to file BOE-63 / OWN-108
Form BOE-63 is filed when you want the Assessor to exclude qualifying accessibility construction from reassessment. The form prints no separate filing deadline. It does ask for the date the construction was completed, and only construction completed on or after June 6, 1990 is eligible. Have the physician's section signed before you submit, because the claim requires the physician's certification. Contact the Assessor, or check the instructions on the agency's forms page, for timing questions that the form does not answer.
Documents you need
- A statement signed by a licensed physician or surgeon of appropriate specialty certifying that the person is severely and permanently disabled as the form defines it; the physician section of Form BOE-63 provides this.
- The physician's statement must identify the specific disability-related requirements that necessitate the accessibility improvements or features.
- A statement identifying the construction, installation or modification that was in fact necessary to make the structure more accessible; the claimant's description of the improvements on the form serves this purpose.
How to fill out BOE-63 / OWN-108
Identify the claimant and disabled person
Under the claimant section, print the name of the claimant (the disabled person, spouse or legal guardian). If the disabled person is someone else, also print that person's name in the second box.
Enter the property address and parcel number
Write the address of the property with the new construction and the Assessor's Parcel Number.
Describe the improvements made
In the describe-the-improvements box, identify the construction, installation or modification that was necessary to make the dwelling more accessible.
Enter the date construction was completed
Write the date the construction was completed. Only construction completed on or after June 6, 1990 is eligible.
Sign the claimant certification
Read the certification, then sign it and enter your daytime phone number, the date and your e-mail address. Your signature certifies that the disabled person permanently resides at the property and that the construction was to make it more accessible.
Enter the disabled person's name for the physician
In the physician section, print the name of the disabled person so the physician certifies the correct individual.
Have the physician state the requirements
The physician identifies the specific disability-related requirements necessitating the accessibility improvements or features, marks Physician or Surgeon, and gives his or her specialty.
Have the physician sign and date
The physician signs and dates the certification, prints or types his or her name and enters a phone number.
Review and download the completed PDF
Check that both parts are complete and signed, then download or print the completed PDF from FillingPDF and submit it to the Assessor as described under How to submit.
How to submit BOE-63 / OWN-108
The form says the disabled person, spouse or legal guardian must submit the claim to the Assessor, meaning the Los Angeles County Office of the Assessor. The form prints no mailing address, portal or office hours.
- Send it to the Assessor: submit the completed, signed claim with the physician's signed statement. Find current contact and filing details on the Assessor's forms page at https://assessor.lacounty.gov/forms.
- Signature: the claimant's certification includes wording for a form submitted with an electronic signature. Ask the Assessor how it wants the signed claim delivered.
- Fee: the form says the Assessor may charge a fee to reimburse the cost of processing and administering the statement. The amount is not printed on the form, so ask the Assessor for it.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Claiming construction completed before June 6, 1990; the form says only work completed on or after that date is eligible.
- Claiming ordinary features that are usual or customary for comparable properties not occupied by disabled persons; the exclusion covers only features that specifically adapt the dwelling.
- Filing for a dwelling that is not owner-occupied, or not eligible for the homeowners' exemption.
- Submitting the claim without the physician's section completed and signed.
- Leaving the physician's statement vague instead of identifying the specific disability-related requirements that necessitate each improvement.
- Having a physician complete the section without stating licence type (Physician or Surgeon) and specialty, when the form asks for the specialty.
- Naming a claimant other than the disabled person, a spouse or a legal guardian.
Frequently asked questions
What is Form BOE-63 used for?
Form BOE-63 is a claim to exclude from reassessment construction that makes an existing dwelling more accessible to a severely and permanently disabled person who permanently lives there. It is submitted to the Assessor with a physician's certification.
Who can file the BOE-63 claim?
The disabled person, the person's spouse or a legal guardian files it. The disabled person must be a permanent resident of the dwelling, though not necessarily the owner, and the dwelling must be owner-occupied and eligible for the homeowners' exemption.
Does the construction have to be recent?
It has to be completed on or after June 6, 1990. Work finished before that date is not eligible, and the form asks you to enter the completion date so the Assessor can check it.
Does a doctor have to sign Form BOE-63?
Yes. A licensed physician or surgeon of appropriate specialty must certify that the person is severely and permanently disabled and name the specific disability-related requirements behind the improvements. The physician completes the second section of the form.
Is there a fee to file the BOE-63 claim?
The form says the Assessor may charge a fee to reimburse its costs of processing and administering the statement. The form does not print an amount, so ask the Los Angeles County Office of the Assessor for the current figure.
Which improvements qualify for the exclusion?
Only improvements or features that specifically adapt the dwelling for access by a severely disabled person. Accessibility improvements that are usual or customary for comparable properties not occupied by disabled persons are not covered.
Can I fill out Form BOE-63 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the claim; you deliver it to the Los Angeles County Office of the Assessor yourself.
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