Form BOE-266, Claim for Homeowners’ Property Tax Exemption, is the claim the Riverside County Assessor-County Clerk-Recorder uses to grant the Homeowners’ Exemption on a dwelling that its owner lives in. It is one of the Riverside County property tax forms, and it serves both the regular assessment roll and the supplemental assessment roll. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official form is published by the Assessor at the source link, and it is filed with the Assessor by mail or in person.
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What is BOE-266?
Form BOE-266, Claim for Homeowners’ Property Tax Exemption, is the form an owner-occupant files with the Riverside County Assessor-County Clerk-Recorder to claim the California Homeowners’ Exemption on the dwelling that is their principal place of residence.
The form states that it may be used for the exemption on the Assessment Roll and on the Supplemental Assessment Roll. The printed general information describes two alternatives:
- Alternative 1: the dwelling is occupied as the owner’s principal place of residence as of 12:01 a.m. on January 1 each year.
- Alternative 2: the dwelling is subject to a supplemental assessment from a change in ownership or completed new construction on or after January 1. The owner must occupy it as a principal residence within 90 days after the change or completion, and 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 filing for the exemption for the following fiscal year or years. Once granted, the exemption stays in effect until it is terminated; after that, a new claim form must be obtained from and filed with the Assessor to regain eligibility.
The form asks for the parcel number and dwelling address, the Social Security numbers and names of the claimants, the date you acquired the property, the date you began living there and whether you own another California residence. It is marked as not subject to public inspection.
Who needs to file BOE-266?
The main group is owners who live in the dwelling as their principal residence. The claimant must be an owner, a co-owner or a purchaser named in a contract of sale. Only the owners or their spouses who occupy the property, including a purchaser under a contract of sale, or their legal representative may sign the claim.
- New owners must file a claim even if the property already receives the exemption.
- Owners of multi-unit buildings: if the property has more than one dwelling unit, other co-owner occupants may file separate claims, but only one exemption is allowed per dwelling unit.
- Representatives: a guardian, executor or other legal representative may sign for an incompetent or deceased owner by writing their name and capacity on the signature line, plus the date of death if the owner is deceased.
The dwelling may be a single-family home, a building with several units, a condominium, a cooperative unit, a houseboat, a manufactured home or mobilehome, land on which you live in a state-licensed trailer or manufactured home, or the cabana for one. A dwelling does not qualify if it is, or is meant to be, rented, vacant and unoccupied, or the claimant’s vacation or secondary home. If you do not live in the parcel as your principal residence, the form tells you to discard it and contact the Assessor if you move in later.
When to file BOE-266
Sign and file the claim with the Assessor on or before February 15, or on or before the 30th day after the date of the notice of supplemental assessment, whichever comes first.
- Alternative 1 (regular roll): the full exemption is available if you file by 5 p.m. on February 15. A claim filed from February 16 until 5 p.m. on December 10 receives 80 percent of the exemption.
- Alternative 2 (supplemental assessment): file by 5 p.m. on the 30th day after the Notice of Supplemental Assessment issued for the change in ownership or completed new construction. A claim filed later, but on or before the date the first installment of the supplemental tax bill becomes delinquent, may receive 80 percent of the available exemption. After that, no exemption is available on the supplemental assessment.
If the exemption is granted and the property later becomes ineligible, notify the Assessor immediately.
Documents you need
- A copy of your 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.
How to fill out BOE-266
Check your name and mailing address
Under NAME AND MAILING ADDRESS, correct the printed name and address. If another person's name is printed and you are now an owner or contract purchaser, strike it out and enter yours, or add yours if you are co-owners; if nothing is printed, enter your full name and mailing address with ZIP code.
Verify the property description
Check the Parcel No. and Address of dwelling and correct them if wrong. If the dwelling has no street address, say so; never enter a post office box.
Enter your Social Security number and name
Print your SSN and name in the first block. If you have no SSN, write "none"; if you have a Medicare or Medi-Cal number, enter that number instead.
Add a co-owner or spouse if applicable
In the second block, print the SSN and name of your co-owner or spouse when this property is also their principal residence. Use "none" or a Medicare or Medi-Cal number if they have no SSN.
Answer question 1: acquisition date
Enter the date you acquired the property in month/day/year format.
Answer question 2: occupancy date
Enter the date you occupied the property as your principal residence, in month/day/year format. The form refers you to the instructions, which suggest considering where you vote, your auto registration address and where you return after work.
Answer question 3: other California residence
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 month/day/year you moved out if it is no longer your principal residence.
Sign and date the certification
The owner-occupant signs and dates, and the spouse or co-owner-occupant signs and dates on the second line. A legal representative of an incompetent or deceased owner writes their name and capacity on the line, with the date of death if applicable.
Enter email and daytime telephone
Provide your email address and the daytime telephone number where you can be reached.
Review and download the completed PDF
Check every entry, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper. Attach the contract of sale if required and file with the Assessor as described under How to submit.
How to submit BOE-266
The form can be delivered to the Assessor-County Clerk-Recorder by mail or in person. The Assessor’s forms page says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: the address printed on the form is Assessor-County Clerk-Recorder, PO Box 751, Riverside, CA 92502-0751.
- In person: take it to your local Assessor-County Clerk-Recorder office. The form lists (951) 955-6200 and www.rivcoacr.org for questions.
The Assessor asks that forms be printed in black ink on 8 1/2" x 11" white paper. If you are buying under an unrecorded contract of sale and the Assessor has no copy of it, attach a copy to the claim. If your name is printed on the form and you have sold the property, send the form at once to the new owner.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after February 15 (or after the 30th day following the notice of supplemental assessment) and expecting the full exemption; later claims receive only 80 percent of the exemption.
- Assuming a new owner does not need to file because the property already receives the exemption; the form says a new owner must file a claim anyway.
- Claiming the exemption on a rented, vacant, or vacation or secondary home, which does not qualify.
- Leaving out Social Security numbers; the instructions say this may delay the claim or lead to disallowance. Write "none" if you or your spouse have no number.
- Entering a post office box as the address of the dwelling, which the instructions prohibit.
- Leaving the printed name or mailing address uncorrected when someone else's name appears on the form or the address is wrong.
- Not attaching the contract of sale when buying under an unrecorded contract and the Assessor has no copy.
- Failing to notify the Assessor when the property stops being eligible; Revenue and Taxation Code section 531.6 provides a penalty.
Frequently asked questions
What is Form BOE-266 used for?
Form BOE-266 is the claim for the Homeowners’ Property Tax Exemption, filed with the Riverside County Assessor-County Clerk-Recorder. It is used for owners who live in the dwelling as their principal residence, and it works for both the regular roll and supplemental assessments.
What is the deadline to file the homeowners exemption in Riverside County?
File by February 15, or by the 30th day after the date of the notice of supplemental assessment, whichever comes first. Filing by 5 p.m. on February 15 gets the full exemption; a later claim through December 10 gets 80 percent of it.
Do I need to file again if the property already has the exemption?
A new owner must file a claim even if the property already receives the exemption. Once granted to you, the exemption stays in effect until terminated; if it ends, you must obtain and file a new claim form to regain it.
Which properties do not qualify for the homeowners exemption?
A dwelling does not qualify if it is, or is intended to be, rented, vacant and unoccupied, or your vacation or secondary home. If you do not occupy the parcel as your principal residence, the form says to discard it.
Can I file Form BOE-266 online?
The Assessor says its forms do not allow online submission; they must be delivered by mail or in person. You can fill out the PDF online on FillingPDF and download it, but FillingPDF does not file it with the Assessor.
What if I don't have a 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. Leaving the number out may delay processing or lead to disallowance of the exemption.
Who can sign the claim for a deceased or incompetent owner?
A guardian, executor or other legal representative may sign by inserting their name and capacity on the signature line, and the date of death if the owner is deceased. Otherwise, only occupant owners or their spouses may sign.
What happens if I stop living in the home after getting the exemption?
You must notify the Assessor immediately. Revenue and Taxation Code section 531.6 provides a penalty added to the escape assessment if you fail to notify the county Assessor in time when the property is no longer eligible.
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