Form BOE-65-CP, Claim for Transfer of Base Value from Qualified Contaminated Property to Replacement Property (also numbered OWN-167), is a claim form from the Los Angeles County Office of the Assessor filed under Section 69.4 of the Revenue and Taxation Code. It is one of the Los Angeles County property tax forms for owners whose property became uninhabitable or unusable because of environmental problems and who then buy or build a replacement property. On FillingPDF you can fill out the form online and download or print the completed PDF; the Assessor publishes its own forms list at https://assessor.lacounty.gov/forms.
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What is BOE-65-CP?
Form BOE-65-CP, Claim for Transfer of Base Value from Qualified Contaminated Property to Replacement Property, is the claim filed under Section 69.4 of the Revenue and Taxation Code to move the base year value of a qualified contaminated property to a comparable replacement property.
The printed title on the form reads "Claim for Transfer of Base Year Value from Qualified Contaminated Property to Replacement Property". It carries two numbers: BOE-65-CP and OWN-167. The Los Angeles County Office of the Assessor lists it on its forms page.
The form explains the rule behind it. California law lets the owner of a qualified contaminated property transfer that property's base year value to a comparable replacement property of equal or lesser value, acquired or newly constructed after January 1, 1995. The form itself has three parts: A. Replacement Property, B. Original (Former) Property and C. Claimant Information, followed by a page of general information.
The form is not subject to public inspection, and the information on it is subject to verification. If the application is incomplete, it may not be possible to process the claim.
The Assessor's forms list also carries other base year value transfer claims, for example BOE-65-P for property damaged or destroyed in a Governor declared disaster. This form is the one for qualified contaminated property.
Who needs to file BOE-65-CP?
The main group is owners of a qualified contaminated property who have acquired or newly constructed a replacement property and want the original property's base year value transferred to it.
A property is a qualified contaminated property only if it meets all of these conditions:
- It is residential property that is uninhabitable, or nonresidential property that is unusable, as a result of the environmental problems.
- It is located on a site designated as a toxic or environmental hazard or as an environmental clean-up site by an agency of the State of California or the federal government.
- Its owner did not participate or acquiesce in any act or omission that rendered it uninhabitable or unusable, and is not related to the person, or affiliated with the entity, that committed the act or omission.
The replacement property must be used in the same manner as the original and must be in the same county, unless the county of the replacement property has a resolution authorizing intercounty transfers under this code section.
The declaration must be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. For a corporation, an officer or authorized employee signs. For a partnership, a partner or an authorized employee or agent signs. For a limited liability company, an LLC manager signs, or a member where there is no manager, or an employee or agent designated by the manager or members.
When to file BOE-65-CP
File the claim within three (3) years after the replacement property is acquired or newly constructed. That is the filing deadline stated on the form.
The replacement property must itself have been acquired or newly constructed within five (5) years after the date of the sale or transfer of the original property, and after January 1, 1995.
The timing of the replacement also sets the value limit. Its fair market value on the date of purchase or completion of new construction generally may not exceed this share of the original property's market value as if uncontaminated:
- 105 percent within the first year after the sale or transfer;
- 110 percent within the second year;
- 115 percent within the third year;
- 120 percent within the fourth year;
- 125 percent within the fifth year.
The form prints no processing time.
Documents you need
- A copy of the original property's latest tax bill; the form says you must attach it.
- A copy of any supplemental tax bill(s) issued for the original property before the date of transfer/sale; the form says you must attach them.
- Evidence that the original property meets the definition of a qualified contaminated property, such as proof of the site's designation as a toxic or environmental hazard or clean-up site.
- Evidence that you did not participate or acquiesce in any act or omission that rendered the property uninhabitable or unusable, and are not related to or affiliated with whoever caused it.
- If new construction occurred on the original property after its latest tax bills and before the transfer/sale: your written explanation in the space provided on the form.
How to fill out BOE-65-CP
Check that you qualify
Read the General Information on page 2: the original property must be a qualified contaminated property, and the replacement must meet the five-year, same-use and three-year filing rules.
Identify the replacement property
In Section A, enter the Assessor's Parcel Number and the Recorder's Document Number of the replacement property.
Enter purchase date and cost
In Section A, enter the date of purchase or completion of new construction and the purchase price or cost of construction.
Enter the replacement address
In Section A, write the property address: street, city, county.
Identify the original property
In Section B, enter the Assessor's Parcel Number, the date of transfer/sale and the Assessor's factored base year value at the date of transfer/sale.
Enter the original property address
In Section B, write the address of the original (former) property: street, city, county.
Answer the new construction question
Check Yes or No for any new construction since the issuance of the latest tax bill(s) and before the date of transfer/sale. If Yes, explain on the lines provided.
Enter claimant information
In Section C, print the name of the claimant and, if the claimant is an entity, the name of the legal entity.
Add contact details
Enter your home and work telephone numbers with the area code first, your mailing address (street, city, state, zip code) and your email address.
Sign and date the declaration
The claimant, a duly appointed fiduciary or another authorized person signs and dates under the certification. Corporations, partnerships and LLCs use the signers listed on page 2.
Review and download the completed PDF
Check that each section is complete, then download or print the completed PDF from FillingPDF. Attach the tax bill copies and evidence before you submit it as described under How to submit.
How to submit BOE-65-CP
The form names no mailing address, portal or appointment rule, so confirm the delivery channel with the Los Angeles County Office of the Assessor. The form tells you to contact the Assessor's Office with any questions, and the Assessor lists the form at https://assessor.lacounty.gov/forms.
Before you send or deliver the claim, assemble the package the form calls for:
- The completed and signed BOE-65-CP. If it is signed electronically, the form carries an additional certification under penalty of perjury that covers the form and any accompanying statements or materials.
- A copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of transfer/sale.
- Your evidence that the property is a qualified contaminated property and that you did not participate or acquiesce in the act or omission that contaminated it.
The form is not subject to public inspection. An incomplete application may not be processed.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Leaving out the copy of the original property's latest tax bill or the supplemental tax bill(s) issued before the date of transfer/sale, which the form says you must attach.
- Not answering the Yes/No question about new construction on the original property, or answering Yes without the explanation.
- Filing more than three years after the replacement property was acquired or newly constructed.
- Claiming a replacement property bought or built more than five years after the sale or transfer of the original property.
- Using a replacement property whose value exceeds the percentage limit for the year it was acquired, such as 105 percent in the first year.
- Using the replacement property differently from the original, or placing it in another county that has no resolution authorizing intercounty transfers.
- Having the declaration signed by someone not authorized, such as a person who is not an officer or authorized employee of the corporation.
- Submitting an incomplete form, which the Assessor says may not be processable, or omitting evidence that you did not participate in the contamination.
Frequently asked questions
What is Form BOE-65-CP used for?
Form BOE-65-CP is the claim used to transfer the base year value of a qualified contaminated property to a comparable replacement property of equal or lesser value under Section 69.4 of the Revenue and Taxation Code. It is also numbered OWN-167.
Is BOE-65-CP a Los Angeles County property tax form?
Yes. It is a property tax claim listed on the Los Angeles County Office of the Assessor's forms page. It deals with the base year value on which assessment is based, so it is filed with the Assessor's Office, not as a tax payment.
What counts as a qualified contaminated property?
Per the form, it is residential property that is uninhabitable, or nonresidential property that is unusable, because of environmental problems. It must be on a site designated as a hazard or clean-up site by a California or federal agency, and the owner must not have caused the contamination or be related to whoever did.
What is the deadline to file the BOE-65-CP claim?
File within three years after the replacement property is acquired or newly constructed. The replacement must also have been acquired or newly constructed within five years after the sale or transfer of the original property.
How much can the replacement property be worth?
Its fair market value on the purchase or completion date generally may not exceed 105 percent of the original property's market value as if uncontaminated in year one, then 110, 115, 120 and 125 percent in years two through five after the sale or transfer.
What do I attach to Form BOE-65-CP?
Attach a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of transfer/sale. You must also provide evidence that the property is a qualified contaminated property and that you did not participate in the act or omission that contaminated it.
Can the replacement property be in another county?
Only if the county where the replacement property is located has a resolution authorizing intercounty transfers under this code section. Otherwise, both the original and replacement properties must be in the same county.
Can I fill out BOE-65-CP 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 Los Angeles County Office of the Assessor's channels.
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