Form BOE-64-SES, the Claim for Solar Energy System New Construction Exclusion, is the form an initial purchaser of a new building with an active solar energy system files with the Assessor to seek a reduction in assessed value. This Riverside County Assessor-County Clerk-Recorder form is one of the Riverside County property tax forms for exclusions and exemptions. It applies to a buyer who bought the building from an owner-builder. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county does not accept it online, so you deliver it by mail or in person.
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What is BOE-64-SES?
Form BOE-64-SES, Claim for Solar Energy System New Construction Exclusion, is the claim form on which the initial purchaser of a building with an active solar energy system asks the Assessor to reduce the property's assessed value. It must be completed and signed by the buyer and filed with the Assessor.
California law, as quoted in the General Information on page 2 of the form (Section 73), lets the Assessor exclude the value of an active solar energy system from new construction in this situation. The Assessor evaluates the claim, determines the part of the purchase price attributable to the system, and reduces the new base year value set by the change in ownership. The reduction equals the value attributable to the system minus the total of any rebates provided to the owner-builder or to you.
An "active solar energy system" uses solar devices, thermally isolated from living space or any other area where the energy is used, to collect, store or distribute solar energy. The form notes that it does not include a solar swimming pool heater or hot tub heater. Systems may serve water heating, space conditioning, electricity production, process heat or solar mechanical energy.
This is the initial purchaser's claim for a building bought from an owner-builder. The exclusion stays in effect only until there is a subsequent change in ownership. The form also states that this document is subject to public inspection.
Who needs to file BOE-64-SES?
The initial purchaser of a new building that includes an active solar energy system files this claim. The form says the buyer must complete and sign it.
The form's General Information sets conditions for the purchaser's exclusion:
- The building was constructed by an owner-builder who did not intend to occupy or use it.
- The owner-builder did not receive an exclusion under this section for the same active solar energy system.
- You bought the building before it became subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12.
The claim is not for a solar swimming pool heater or hot tub heater, which the form says are not an "active solar energy system". If your system produces electricity, auxiliary equipment such as furnaces and hot water heaters that use a power source other than solar is not part of the system. Equipment used by both auxiliary and solar equipment, such as ducts and hot water tanks, counts only to the extent of 75 percent of its full cash value.
The form names no other representative who may sign. Questions about whether you qualify go to the Assessor.
When to file BOE-64-SES
File the claim after you buy a new building from an owner-builder, once the building includes the active solar energy system. The form prints no separate filing deadline, but it ties the exclusion to purchasing before the building becomes subject to reassessment to the owner-builder under subdivision (d) of Section 75.12, so do not wait.
The form also states the law's time limits. The section applies to property tax lien dates for the 1999-2000 fiscal year through the 2025-26 fiscal year, and it remains in effect only until January 1, 2027, when it is repealed. Systems that qualify for an exclusion before January 1, 2027 continue to be excluded after that date until there is a subsequent change in ownership. Because the exclusion ends at a subsequent change in ownership, a later purchaser does not inherit it through this claim.
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 as the form directs under item 1.
How to fill out BOE-64-SES
Correct your name and mailing address
In the NAME AND MAILING ADDRESS block, make any necessary corrections to the printed name and mailing address. Enter the claimant name as last, first, middle initial, plus address, city, state and ZIP.
Add your email and daytime phone
Enter the claimant EMAIL ADDRESS and DAYTIME TELEPHONE NUMBER in the fields provided.
Enter parcel number and dates
Write the ASSESSORS PARCEL NUMBER, the PURCHASE DATE and the INSTALLATION DATE of the active solar energy system.
Report the system's value (item 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 needed to identify the type and value of the system.
Report any rebate (item 2)
Enter the amount of any rebate for the active solar energy system provided to either the owner-builder or you. The General Information section explains which agencies' rebates count.
Answer the pipes and ducts question (item 3)
Check Yes or No for whether the system has pipes and ducts used to carry both solar-derived energy and energy from other sources. See the General Information for how dual-use equipment is treated.
Enter the builder's details
Complete the builder block with the BUILDER NAME, TITLE, address, city, state, ZIP, email address and daytime telephone number.
Sign and date the certification
Read the certification that the information and any accompanying documents are true, correct and complete to the best of your knowledge and belief. Sign as claimant and enter the date.
Review, download and assemble
Check every entry against your purchase and installation records, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper. Attach your supporting documents and deliver it as described under How to submit.
How to submit BOE-64-SES
You can deliver Form BOE-64-SES to the Riverside County Assessor-County Clerk-Recorder by mail or in person. The county'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: send the signed claim, with the documents that identify the type and value of the system, to the local Assessor-County Clerk-Recorder office.
- In person: bring the signed claim and attachments to your local Assessor-County Clerk-Recorder office.
The county asks that all forms be printed in black ink on 8 1/2" x 11" white paper. The form and the county page give no street address, P.O. box or phone number for this claim, so find your local office through the county's forms page at https://www.rivcoacr.org/-forms. The county's forms page does not mention a filing fee for this claim. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the claim as a buyer who is not the initial purchaser from the owner-builder; the exclusion described on the form applies only to the initial purchaser.
- Leaving the claim unsigned or undated; the form says it must be completed and signed by the buyer, and the certification is made over the claimant's signature.
- Omitting the documents that identify the type and value of the active solar energy system included in the purchase price, which item 1 says to attach.
- Counting a solar swimming pool heater or hot tub heater as part of the system; the form states these are not an active solar energy system.
- Leaving item 2 blank when a rebate was provided to the owner-builder or to you, since the Assessor subtracts rebates from the value attributable to the system.
- Skipping the yes/no answer to item 3 about pipes and ducts that carry both solar energy and energy from other sources.
- Submitting the form online; the county says its forms do not allow online submission and must be delivered by mail or in person.
- Printing the form in colored ink or on paper other than 8 1/2" x 11" white paper, when the county asks for black ink on that paper.
Frequently asked questions
What is Form BOE-64-SES used for?
Form BOE-64-SES is the claim the initial purchaser of a new building with an active solar energy system files with the Assessor. If it is approved, the Assessor reduces the new base year value by the value attributable to the solar system, less any rebates.
Who can file the Claim for Solar Energy System New Construction Exclusion?
Only the initial purchaser who bought the new building from an owner-builder. The owner-builder must not have received an exclusion for the same system, and you must have bought before the building became subject to reassessment to the owner-builder under subdivision (d) of Section 75.12.
Can I submit BOE-64-SES online to Riverside County?
No. The Riverside County Assessor-County Clerk-Recorder says its forms do not allow online submission and must be delivered by mail or in person to your local office. You can fill out the PDF online on FillingPDF and download it, but FillingPDF does not file it with the county.
What do I attach to Form BOE-64-SES?
Attach a copy of any documents necessary to identify the type and value of the active solar energy system included in the purchase price. Item 1 of the form gives this instruction; the form lists no other required attachments.
Does the exclusion cover a solar pool heater or hot tub heater?
No. The form states that an active solar energy system does not include a solar swimming pool heater or hot tub heater. Eligible uses include water heating, space conditioning, electricity production, process heat and solar mechanical energy.
How long does the solar new construction exclusion last?
It remains in effect only until there is a subsequent change in ownership of the building. The law behind it is repealed as of January 1, 2027, but systems that qualify before that date stay excluded until a change in ownership.
Is the information on BOE-64-SES public?
Yes. The form states that the document is subject to public inspection. It asks for your name, address, email and telephone number, so keep that in mind before you submit it.
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