Form BOE-64-SES, Initial Purchaser Claim for Solar Energy System New Construction Exclusion, is a claim filed with the Los Angeles County Office of the Assessor, and it is one of the Los Angeles County property tax forms the Assessor lists on its forms page. A buyer who purchased a new building with an active solar energy system from its owner-builder uses it to ask for a reduction in the property's assessed value. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Assessor.
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What is BOE-64-SES?
Form BOE-64-SES, Initial Purchaser Claim for Solar Energy System New Construction Exclusion, is the claim the buyer of a new building with an active solar energy system files with the Los Angeles County Office of the Assessor to reduce the property's assessed value.
The form explains that California law allows this reduction in certain circumstances, and that the buyer must complete and sign the claim and file it with the Assessor. The General Information page quotes Section 73, which defines an "active solar energy system" as a system using solar devices, thermally isolated from living space or any other area where the energy is used, to collect, store or distribute solar energy. Such systems may serve water heating, space conditioning, production of electricity, process heat or solar mechanical energy. Solar swimming pool heaters and hot tub heaters are not included.
On the claim you report the value attributable to the system within the purchase price (line 1), any rebate provided to the owner-builder or to you (line 2) and whether the system has pipes and ducts carrying both solar-derived and other energy (line 3). The Assessor then determines the portion of the purchase price attributable to the system and reduces the new base year value by the difference between that value and the total rebates. The exclusion lasts only until a subsequent change in ownership.
The Assessor's forms page lists the form as BOE-64-SES / ASSR-131.
Who needs to file BOE-64-SES?
The initial purchaser of a new building that has an active solar energy system files this claim. The form says it must be completed and signed by the buyer.
Conditions from Section 73, printed on the form's General Information page:
- You bought the new building from the owner-builder, who incorporated the system in the initial construction of a building the owner-builder did not intend to occupy or use.
- You purchased the building before it became subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12.
- The owner-builder did not receive an exclusion under this section for the same active solar energy system.
Exclusions: a solar swimming pool heater or hot tub heater is not an active solar energy system. For systems that produce electricity, auxiliary equipment such as furnaces and hot water heaters that use a non-solar power source is not part of the system, and dual-use equipment such as ducts and hot water tanks counts only to the extent of 75 percent of its full cash value.
The form does not describe filing on someone else's behalf; the claimant signs it.
When to file BOE-64-SES
File the claim as the initial purchaser of the new building, after buying it from the owner-builder and before the building became subject to reassessment to the owner-builder under subdivision (d) of Section 75.12. The form prints no separate filing deadline.
Section 73 as quoted on the form remains in effect only until January 1, 2027, and is repealed as of that date. Systems that qualify for the exclusion before January 1, 2027 stay excluded after that date until there is a subsequent change in ownership. Subdivision (g) states that the section applies to property tax lien dates from the 1999-2000 fiscal year through the 2025-26 fiscal year. Because of these dates, confirm current filing timing with the Assessor before you file.
Documents you need
- A copy of any documents necessary to identify the type and value of the active solar energy system included in the purchase price of the new building, attached to the claim.
How to fill out BOE-64-SES
Check the printed name and address
Under NAME AND MAILING ADDRESS, review the printed name and mailing address and make any necessary corrections.
Enter the claimant details
Write the claimant name (last, first, middle initial), address, city, state, ZIP, email address and daytime telephone number.
Enter parcel and date information
Fill in the Assessor's Parcel Number, the purchase date and the installation date.
Report the system's value on line 1
Enter the dollar value attributable to the active solar energy system included in the purchase price of the new building. Attach a copy of any documents that identify the type and value of the system.
Report any rebate on line 2
Enter the amount of any rebate for the active solar energy system provided to the owner-builder or to you. See the General Information page for the agencies and utilities whose rebates count.
Answer the pipes and ducts question
On line 3, check Yes or No: does the system have pipes and ducts that carry both solar-derived energy and energy from other sources?
Enter the builder's information
Provide the builder's name and title, address, city, state, ZIP, email address and daytime telephone number.
Sign and date the certification
The claimant signs and dates the CERTIFICATION, a declaration under penalty of the laws of the State of California that the information is true, correct and complete. Remember that the document is subject to public inspection.
Review and download the completed PDF
Check every entry against your purchase and installation records, then download or print the completed PDF from FillingPDF. Assemble the package with your attachments and file it as described under How to submit.
How to submit BOE-64-SES
File the signed claim with the Los Angeles County Office of the Assessor; the form states that it must be completed and signed by the buyer and filed with the Assessor. The form prints no mailing address, portal, fax number or appointment rule, so take the filing details from the Assessor's forms page at https://assessor.lacounty.gov/forms, where it is listed as BOE-64-SES / ASSR-131, or contact the office.
The package should contain:
- The completed and signed claim.
- A copy of any documents needed to identify the type and value of the active solar energy system included in the purchase price.
If you submit the form with an electronic signature, the certification on the form adds a declaration under penalty of perjury covering the form and any accompanying statements or materials. The form also states that the document is subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Claiming a solar swimming pool heater or hot tub heater; the form states that neither is an active solar energy system.
- Leaving out the documents that identify the type and value of the system included in the purchase price, which the form asks you to attach.
- Reporting only rebates paid to you on line 2 when the question covers a rebate provided to either the owner-builder or you.
- Skipping line 3 about pipes and ducts that carry both solar-derived energy and energy from other sources.
- Submitting the claim unsigned; the form must be signed by the buyer and dated.
- Leaving the printed name and mailing address uncorrected when they are wrong; the form asks you to make necessary corrections.
- Filing as a purchaser when the owner-builder already received an exclusion for the same active solar energy system, which Section 73 does not allow.
Frequently asked questions
What is Form BOE-64-SES used for?
Form BOE-64-SES is the claim an initial purchaser files with the Los Angeles County Office of the Assessor to receive the solar energy system new construction exclusion. If it is granted, the assessed value of the new building is reduced, and the reduction lasts until a subsequent change in ownership.
Who can file the BOE-64-SES claim?
The initial purchaser who bought a new building with an active solar energy system from the owner-builder. The purchase must have occurred before the building became subject to reassessment to the owner-builder, and the owner-builder must not have received an exclusion for the same system.
What counts as an active solar energy system on this form?
A system that uses solar devices, thermally isolated from living space or the area where the energy is used, to collect, store or distribute solar energy. It may serve water heating, space conditioning, electricity, process heat or solar mechanical energy. Solar pool and hot tub heaters are excluded.
What do I have to attach to Form BOE-64-SES?
Attach a copy of any documents needed to identify the type and value of the active solar energy system included in the purchase price. The form prints no other attachment requirement; the buyer's signed certification is part of the form itself.
Where do I file Form BOE-64-SES?
File it with the Los Angeles County Office of the Assessor. The form does not print an address or portal, so use the filing details on the Assessor's forms page at https://assessor.lacounty.gov/forms or contact the office.
Is BOE-64-SES the same form as ASSR-131?
Yes. The form carries both codes in its footer, and the Assessor's forms page lists it as BOE-64-SES / ASSR-131, titled Initial Purchaser Claim for Solar Energy System New Construction Exclusion.
How long does the solar new construction exclusion last?
It stays in effect only until there is a subsequent change in ownership of the new building. Section 73 is repealed on January 1, 2027, but systems that qualify before that date continue to be excluded until a change in ownership.
Can I fill out Form BOE-64-SES online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not the Assessor, and does not file the claim; you submit it through the Assessor's channels.
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