Form BOE-266, the Spanish-language Homeowners' Property Tax Exemption Application (Español), is the claim a homeowner files with the San Diego County Assessor to receive the homeowners' exemption on the home where they live. It is one of the San Diego County property tax forms, and the printed text is in Spanish (Reclamo para la Exención de Impuestos Prediales de los Propietarios de Casas). On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF is published by the County Assessor at the official link below.
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What is BOE-266?
Form BOE-266, Homeowners' Property Tax Exemption Application (Español), is the claim form that a California homeowner submits to the County Assessor to request the homeowners' exemption from property tax on a dwelling that is their principal residence. This is the Spanish-language edition.
The San Diego County Assessor/Recorder/County Clerk lists it in the Homeowners' Exemption section of its assessor forms page, next to the English-language Homeowners' Property Tax Exemption Application and a version for vessels. The form says it can be used for the regular assessment rolls and for the supplemental assessment roll.
California property tax law, as the form's general information explains, offers two routes:
- Alternative 1: the owner occupies the home as a principal residence as of 12:01 a.m. on January 1 of the year.
- Alternative 2: the home receives a supplemental assessment because of a change of ownership or newly completed construction, and the owner occupies it as a principal residence within 90 days, provided the property does not already have the homeowners' exemption or another exemption of higher value.
The form is not a tax bill, an appeal or a change-of-ownership report. Once granted, the exemption stays in effect until it expires, and a new claim form must then be filed. The form is marked as not open to public inspection.
Who needs to file BOE-266?
Owners who live in their home as their principal residence and want the homeowners' exemption file this claim with the Assessor. A new owner must file a claim even if the property already receives the exemption.
Who may claim and sign:
- The owner or co-owner, or a buyer named in a contract of sale, who occupies the property, including a spouse who occupies it.
- A legal representative. A guardian, executor or other legal representative may sign for an incapacitated or deceased person, writing their name and capacity on the signature line and, for a deceased owner, the date of death.
Eligible homes include a single-family house, a building with more than one dwelling, a condominium or cooperative unit, a houseboat, a manufactured home, and an owned lot where you live in a state-licensed trailer or manufactured home. If the property has more than one dwelling unit, other co-owner occupants may file separate claims, but only one exemption is granted per dwelling unit.
Do not use the form if the home is rented or will be rented, is vacant or unoccupied, or is your secondary or vacation home. The form says to discard it if you do not live there as your principal residence, and to contact the Assessor if you later move in.
When to file BOE-266
File by 5:00 p.m. on February 15, or within 30 days of the date on the Supplemental Assessment Notice, whichever comes first, as the first page of the form states.
Alternative 1 (regular roll): a claim filed before 5:00 p.m. on February 15 receives the full exemption. A claim filed from February 16 until before 5:00 p.m. on December 10 receives 80 percent of the exemption.
Alternative 2 (supplemental assessment): file before 5:00 p.m. within 30 days of the date on the Supplemental Assessment Notice issued after a change of ownership or completed construction, for the full exemption up to the amount of the supplemental assessment, as long as the full exemption is not already applied. A claim filed after those 30 days but on or before the due date of the first installment of the supplemental bill receives 80 percent. After that date no exemption can be applied to the supplemental assessment.
Once granted, the exemption stays in effect until it expires; a new claim is then required. If the property stops qualifying, tell the Assessor immediately.
Documents you need
- A copy of your contract of sale: attach it only if you are buying the property under an unrecorded contract of sale and the Assessor does not have a copy.
How to fill out BOE-266
Correct your name and mailing address
In the NOMBRE Y SU DIRECCIÓN block, change any printed name or address that is wrong. If you now own the property and another name is printed, cross it out and write yours, or add yours if you are co-owners. If the form is blank, write your full name and address with ZIP code.
Check the property description
Review the Número de Parcela and Dirección de casa. Correct them if they are wrong, do not enter a P.O. box as the home address, and state if the home has no address.
Enter Social Security numbers and names
Print your SSN/TIN and name, then your spouse's or co-owner's SSN/TIN and name if the property is also their principal residence. If you or your spouse have no SSN, write NINGUNO, or give a Medicare or Medi-Cal number if you have one.
Answer question 1: acquisition date
Enter the date you acquired the property in día/mes/año order.
Answer question 2: move-in date
Enter the date you moved into the property as your principal residence, in día/mes/año order. See the form's instructions and the general information on how to decide your principal residence.
Answer question 3: other California home
Mark Si or No for owning another California property that is or was your principal residence. If Si, give its address and the date you moved out (día/mes/año) if it is no longer your principal residence.
Sign and date the certification
The owner-occupant signs and dates, and the occupying spouse or co-owner signs too. A guardian, executor or other legal representative signs with their name and capacity, and the date of death if the owner has died.
Add email and daytime phone number
Enter your CORREO ELECTRONICO and NÚMERO TELFONICO; the instructions ask for the number where you can usually be reached during the day.
Review, download and attach any contract
Check every entry and attach a copy of your contract of sale if it applies. Download or print the completed PDF from FillingPDF and send it through the channels under How to submit.
How to submit BOE-266
The form names one destination, the Assessor's office, and tells you to use the enclosed envelope ("FAVOR DE USAR EL SOBRE INCLUIDO"). It prints no online portal or appointment rule.
- Return to the Assessor: County of San Diego, Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, as shown in the form's letterhead. Use the envelope that came with the form if you received one.
- Questions: telephone (619) 236-3771, email [email protected], website www.sdarcc.gov.
Complete the form in full before returning it. If you bought the property under an unrecorded contract of sale and the Assessor has no copy, attach a copy of the contract. Make sure the filing reaches the Assessor by the deadline described under When to file. Social Security numbers are mandatory on the form and are not offered to the public.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing the claim for a home you rent, plan to rent, leave vacant or use as a secondary or vacation home; the form says to discard it unless the home is your principal residence.
- Missing the February 15 deadline at 5:00 p.m. and expecting the full exemption; a later claim on the regular roll receives 80 percent, and none is possible after December 10.
- Leaving out the Social Security number or TIN. The form says this can delay processing or lead to denial; if you have none, write NINGUNO, or give a Medicare or Medi-Cal number.
- Writing a P.O. box as the home address; the instructions say not to, and to state that the home has no address if that is the case.
- Entering dates in month/day/year order; the form asks for día/mes/año.
- Assuming the existing exemption carries over after buying; a new owner must file a claim even if the property already receives it.
- Not telling the Assessor when the property stops qualifying; a penalty under Section 531.6 of the Revenue and Taxation Code can be added.
- Having someone other than an owner-occupant, occupying spouse, buyer under contract or legal representative sign the certification.
Frequently asked questions
What is Form BOE-266 (Español) used for?
Form BOE-266 (Español) is the Spanish-language claim for the homeowners' property tax exemption, filed with the San Diego County Assessor. You use it to claim the exemption on a home you own and occupy as your principal residence.
Is there a homeowners' exemption on San Diego County property tax?
Yes. California property tax law allows an exemption for owner-occupied principal residences, and you claim it with this form (or the English version) from the County Assessor. The form lists two routes: occupancy on January 1, or a supplemental assessment after a change of ownership or new construction.
What is the deadline for the homeowners' exemption claim?
For the regular roll, file before 5:00 p.m. on February 15 for the full exemption; from February 16 until before 5:00 p.m. on December 10 you receive 80 percent. For a supplemental assessment, the deadline is 30 days from the date on the Supplemental Assessment Notice.
Do I have to file again if I buy a home that already has the exemption?
Yes. The form states that the new owner must file a claim even if the property is already receiving the homeowners' exemption.
Who can sign the claim for an owner?
Owners or occupying spouses, including a buyer under a contract of sale, or a legal representative can sign. For an incapacitated or deceased person, a guardian, executor or other representative signs, writing their name and capacity and, for a deceased owner, the date of death.
Do I need to give my Social Security number?
Yes. The instructions say disclosure is mandatory; leaving it out can delay the claim or lead to denial of the exemption. If you have no number, write NINGUNO, or give a Medicare or Medi-Cal number if you have one. The numbers are not offered to the public.
Can I fill out Form BOE-266 (Español) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Assessor, and does not file the claim; you return it to the Assessor's office yourself.
Is there an English version of this form?
Yes. The Assessor's forms page also lists the English-language Homeowners' Property Tax Exemption Application and a version for vessels. This page covers the Spanish edition, whose printed text is in Spanish.
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