Form BOE-266, Homeowners Property Tax Exemption - HOX Claim Form Spanish, is the Spanish-language claim that owners file with the Riverside County Assessor-County Clerk-Recorder to request the homeowners' exemption. It is one of the Riverside County property tax forms, and it applies only to a home you occupy as your principal residence. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the Riverside County Assessor.
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What is BOE-266?
Form BOE-266 is the Spanish-language claim for the homeowners' property tax exemption (HOX) issued by the Riverside County Assessor-County Clerk-Recorder. By signing it, an owner who lives in the home as a principal residence asks the Assessor to apply the exemption to the property.
The form is printed in Spanish under the title "Reclamo para la Exención de Impuestos Prediales de los Propietarios de Casas." It serves two purposes: it can be used to request the exemption on the regular assessment rolls and on the supplemental assessment roll. California property tax law gives two routes, which the form calls Alternativa 1 and Alternativa 2. The first covers a home that is occupied as the principal residence as of 12:01 a.m. on January 1. The second covers a home that will receive a supplemental assessment because of a change of ownership or completed new construction.
A new owner must file a claim even if the property already receives the homeowners' exemption. Once granted, the exemption stays in effect until it expires, and a new claim form must then be filed with the Assessor.
The form is not for homes that are rented or will be rented, vacant or unoccupied homes, or a claimant's second or vacation home. The form tells anyone who does not live in the property as a principal residence to discard it. Its footer states that the document is not subject to public inspection.
Who needs to file BOE-266?
The main group is owners who live in the property as their principal residence and want the homeowners' exemption. The claimant must be the owner, a co-owner, or a buyer named in a contract of sale.
- New owners: you must file a claim even if the property already receives the exemption.
- Owners of a home with a supplemental assessment: you may claim under Alternativa 2 if you occupy the property as your principal residence within 90 days of the change of ownership or completion of new construction, and the property does not already have the exemption or a larger exemption.
- Eligible dwellings: a single-family house, a structure with more than one dwelling, a condominium or cooperative unit, a houseboat, a manufactured (mobile) home, or a lot where you live in a state-licensed trailer or manufactured home.
Do not use this form if the home is rented or will be rented, is vacant, or is a second or vacation home. A property with more than one dwelling unit receives only one exemption per dwelling unit, although other occupying co-owners may file separate claims.
Only the owner, the occupying spouse (including a buyer under a contract of sale) or a legal representative may sign. A guardian, executor or other legal representative may sign for an incapacitated or deceased person.
When to file BOE-266
The deadline depends on the alternative you claim. The form header gives the short rule: sign and file with the Assessor by February 15, or before 30 days have passed from the date of the supplemental assessment notice, whichever comes first.
- Alternativa 1 (regular rolls): file before 5:00 p.m. on February 15 for the full exemption. If you file from February 16 until before 5:00 p.m. on December 10, you receive 80 percent of the exemption.
- Alternativa 2 (supplemental assessment): file before 5:00 p.m. within 30 days of the date on the Notice of Supplemental Assessment for the full exemption, up to the amount of the supplemental assessment. If you file after those 30 days but on or before the due date of the first installment of the supplemental bill, you receive 80 percent. After that date no exemption can be given on the supplemental assessment.
Under Alternativa 2 you must also occupy the property as your principal residence within 90 days of the change of ownership or completion of construction. A claim under Alternativa 2 also serves as a claim for the following fiscal year or years.
Documents you need
- A copy of the contract of sale, only if you bought the property under a contract of sale that has not been recorded and the Assessor does not have a copy.
How to fill out BOE-266
Confirm the home qualifies
Read the instructions first. If you do not live in the property as your principal residence, discard the form; to decide, consider where you are registered to vote, your vehicle registration address and where you normally return after work.
Correct the name and address block
In the block "NOMBRE Y SU DIRECCIÓN," fix any wrong name or address. If another name is printed and you are now the owner, cross it out and write yours, or add your name if you are co-owners; if the form is blank, write your full name and address with ZIP code.
Check the property description
Under "DESCRIPCIÓN DE LA PROPIEDAD," verify the Número de Parcela and Dirección de casa and correct them if needed. Do not enter a P.O. box as the home address; leave the "PARA USO DEL TASADOR" box for the Assessor.
Enter Social Security numbers and names
Print your SSN and name, then those of your spouse or co-owner if the property is also their principal residence. Write NINGUNO if a person has no SSN, or enter a Medicare or Medi-Cal number if they have one.
Answer question 1 on acquisition
Enter the date you acquired the property in day/month/year format.
Answer question 2 on move-in date
Enter the date you moved into the property as your principal residence, in day/month/year format, following the instructions.
Answer question 3 on other property
Mark Si or No to whether you own another California property that is or was your principal residence. If yes, give its address and the date you moved out if it is no longer your principal residence.
Sign and date the certification
The owner-occupant signs and dates under "CERTIFICACIÓN." A spouse or co-owner-occupant signs on the second line. A guardian, executor or other legal representative writes their name and capacity on the line, plus the date of death if the owner has died.
Add email and daytime phone
Enter your email address and the telephone number where you can usually be reached during the day.
Attach the contract if required
If you bought under an unrecorded contract of sale and the Assessor does not have a copy, attach a copy of the contract.
Review and download the completed PDF
Check names, parcel number, dates and signatures, then download or print the completed PDF from FillingPDF in black ink on white 8 1/2" x 11" paper and deliver it as described under How to submit.
How to submit BOE-266
Form BOE-266 is delivered to the Riverside County Assessor-County Clerk-Recorder by mail or in person. The Assessor's forms page states that these forms do not allow online submission.
- By mail: the form header lists the Assessor at PO BOX 751, RIVERSIDE, CA 92502-0751. Allow for the deadline that applies to your claim before you mail it.
- In person: deliver the signed form to your local Assessor-County Clerk-Recorder office.
- Questions: the form lists (951) 955-6200 and www.rivcoacr.org.
The Assessor asks that forms be printed in black ink on 8 1/2" x 11" white paper. Attach a copy of your sales contract if the form requires it (see the documents list). The Assessor's staff cannot assist in preparing legal documents. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing for a home that is not your principal residence, such as a rental, a vacant home or a second or vacation home; the form says to discard it in that case.
- Writing a P.O. box as the home address; the instructions say not to enter a postal box as the address of the dwelling.
- Leaving the Social Security number blank instead of entering NINGUNO when you or your spouse have none; omitting it can delay the claim or lead to denial.
- Assuming an existing exemption carries over after buying the property; a new owner must file a claim even if the property already receives the exemption.
- Filing after February 15 (or after the 30-day window for a supplemental assessment) and expecting the full exemption; late claims receive 80 percent or nothing.
- Submitting the form unsigned, or without the spouse's or co-owner's signature line when that person also occupies the home.
- Leaving out the copy of an unrecorded contract of sale when the Assessor has no copy.
- Not telling the Assessor promptly when the home stops qualifying; section 531.6 of the Revenue and Taxation Code adds a penalty to the unrecovered tax value.
- Trying to file the form online; the Assessor accepts it only by mail or in person.
Frequently asked questions
What is Form BOE-266 used for?
Form BOE-266 is the Riverside County Assessor's claim for the homeowners' property tax exemption, printed in Spanish. An owner who lives in the home as a principal residence signs it to ask the Assessor to apply the exemption, on the regular rolls or on a supplemental assessment.
When is the deadline to file the homeowners' exemption claim?
For the regular rolls, file before 5:00 p.m. on February 15 for the full exemption; later claims, through 5:00 p.m. on December 10, receive 80 percent. For a supplemental assessment, file within 30 days of the notice date for the full exemption.
Do I have to file a claim if I just bought the home?
Yes. The form states that a new owner must file a claim even if the property already receives the homeowners' exemption. File within the deadline that applies to you, then keep the Assessor informed if the home stops being your principal residence.
Can I submit Form BOE-266 online?
No. The Assessor's forms page says its forms allow online completion and printing but not online submission; they must be delivered by mail or in person. The form header lists PO BOX 751, RIVERSIDE, CA 92502-0751 for the Assessor.
Is my Social Security number required on the claim?
Yes. The instructions say disclosure is mandatory, and leaving it out can delay the claim or lead to denial. If you or your spouse have no SSN, write NINGUNO, or enter a Medicare or Medi-Cal number if you have one. The form states SSNs are not public information.
Who can sign the claim for an owner who cannot?
A guardian, executor or other legal representative may sign for an incapacitated or deceased owner by writing their name and the capacity in which they act on the signature line, plus the date of death if the owner has died.
Do I need to file again every year?
Not necessarily. The form says that once granted, the exemption remains in effect until it expires, and a new claim must then be filed with the Assessor. A supplemental-assessment claim also serves for the following fiscal year or years.
Can I fill out Form BOE-266 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the claim with the Assessor; you deliver it yourself by mail or in person.
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