Form BOE-266, the Homeowners' Property Tax Exemption Application, is the claim the San Diego County Assessor uses to grant the Homeowners' Exemption on a home that its owner occupies as a principal residence. It is one of the San Diego County property tax forms for owners and buyers of a home: once granted, the exemption stays in effect until it is terminated. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The Assessor publishes the official PDF, and the claim is filed with that office.
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What is BOE-266?
Form BOE-266, Homeowners' Property Tax Exemption Application, printed on the form as the Claim for Homeowners' Property Tax Exemption, is the form a San Diego County owner-occupant files with the Assessor to request the Homeowners' Exemption on the home where they live.
California property tax law provides two alternatives for the exemption, and this one claim covers both:
- Alternative 1: the dwelling is occupied as the owner's principal place of residence as of 12:01 a.m., January 1 each year.
- Alternative 2: the dwelling is subject to a supplemental assessment because of a change in ownership or completed new construction on or after January 1, the owner occupies it as a principal residence within 90 days, and the property is not already receiving the exemption or another exemption of greater value.
The form states that the claim can be used for the Assessment Roll and the Supplemental Assessment Roll. Filing under Alternative 2 applies to the supplemental assessment, if any, and also serves as the filing for the following fiscal year or years.
The dwelling may be a single-family residence, a structure with more than one dwelling unit, a condominium or cooperative unit, a houseboat, a manufactured home (mobilehome), or land you own on which you live in a state-licensed trailer or manufactured home. The Assessor's forms page also lists a Spanish version, Homeowners' Property Tax Exemption Application (Español), and a separate version for vessels, Homeowners' Property Tax Exemption Application (Vessels).
Who needs to file BOE-266?
Owners who occupy a dwelling in San Diego County as their principal residence, and their spouses, file this claim. The claimant must be an owner, a co-owner or a purchaser named in a contract of sale. Only owners or their spouses who occupy the property (including a purchaser under contract of sale), or the owner's legal representative, may sign.
- New owners: a new owner must file a claim even if the property already receives the Homeowners' Exemption.
- Multi-unit properties: 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 entering their name and capacity on the signature line and the date of death if the owner is deceased.
Do not use the form if you do not occupy the parcel as your principal residence; the form says to discard it and contact the Assessor if you occupy the parcel later. A dwelling does not qualify if it is, or is intended to be, rented, vacant and unoccupied, or the claimant's vacation or secondary home. If your name is printed on the form but you have sold the property, send the form at once to the new owner.
When to file BOE-266
File on or before February 15 for a regular claim, or by the 30th day after the date of the Notice of Supplemental Assessment, whichever comes first. The form's instructions give the detail.
- Alternative 1: the full exemption is available if you file by 5 p.m. on February 15. A claim filed between February 16 and 5 p.m. on December 10 receives 80 percent of the exemption.
- Alternative 2: file by 5 p.m. on the 30th day after the Notice of Supplemental Assessment issued for a change in ownership or completed new construction. A claim filed later, but on or before the date the first installment on the supplemental tax bill becomes delinquent, may be allowed 80 percent. After that, no exemption is available on the supplemental assessment.
Once granted, the exemption remains in effect until terminated; after termination you must obtain and file a new claim to regain eligibility. If the property later becomes ineligible, notify the Assessor immediately.
Documents you need
- A copy of the contract of sale, only if you are buying the property under an unrecorded contract of sale and the Assessor does not have a copy; attach it to the claim.
How to fill out BOE-266
Correct the name and mailing address
In the NAME AND MAILING ADDRESS block, make any necessary corrections to the printed name and address. If another person's name is printed and you are now an owner or purchaser under contract, strike it out and enter your own, or add yours if you are co-owners. If the block is empty, enter your full name and mailing address with ZIP code.
Check the property description
Verify the Parcel No. and Address of Dwelling and correct them if wrong. If the dwelling has no street address, say so; do not enter a post office box.
Enter your SSN or TIN and name
Print your Social Security or Tax Identification Number and your name in the first block. If you have no Social Security number, write "none"; if you have a Medicare or Medi-Cal number instead, enter that number.
Add a co-owner or spouse
In the second block, print the co-owner's or spouse's Social Security or Tax Identification Number and name when the property is also his or her principal residence. Write "none" if there is no Social Security number.
Enter the acquisition date (line 1)
Line 1: the date you acquired the property, in month/day/year format.
Enter the occupancy date (line 2)
Line 2: the date you occupied the property as your principal residence, in month/day/year format. Consider where you are registered to vote, the address on your automobile registration and where you normally return after work.
Answer the other-property question (line 3)
Line 3: mark Yes or No for whether you own another property that is or was your principal place of residence in California. If Yes, give its street address, city and ZIP code, and the date you moved out if it is no longer your principal residence.
Attach the contract if it applies
If you are buying under an unrecorded contract of sale and the Assessor does not have a copy, attach a copy to the claim.
Sign and date the certification
The owner-occupant signs and dates under penalty of perjury; the occupant's spouse or co-owner-occupant signs on the second line. A legal representative enters their name and capacity, and the date of death if the owner is deceased.
Add email and daytime telephone
Enter your email address and a daytime telephone number where you can be reached.
Review, sign and download the PDF
Check the names, parcel number, dates and signatures. Download or print the completed PDF from FillingPDF and file it with the Assessor as described under How to submit.
How to submit BOE-266
Sign the claim and return it to the Assessor's Office. The form prints the office's details and does not name another filing channel.
- Address: County of San Diego Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101.
- Telephone: (619) 236-3771.
- Email: [email protected].
- Website: www.sdarcc.gov.
If you received a printed claim from the Assessor, the form asks you to use the return envelope provided. If you are buying the property under an unrecorded contract of sale and the Assessor does not have a copy of the contract, attach a copy to the claim. Make sure the deadline in the time-for-filing section is met, because a late claim receives only part of the exemption or none. The form is marked as not subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after February 15 (Alternative 1) or after the 30th day following the Notice of Supplemental Assessment (Alternative 2) and expecting the full exemption; late claims receive only 80 percent, or nothing after the stated cut-off.
- 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.
- Claiming the exemption on a home that is rented or intended to be rented, vacant, or a vacation or secondary home.
- Entering a post office box as the address of the dwelling; the instructions say not to.
- Leaving out the Social Security number instead of writing "none" when you or your spouse have none; omission can delay processing or lead to disallowance.
- Failing to notify the Assessor immediately after the property becomes ineligible, which can bring a penalty under Section 531.6 of the Revenue and Taxation Code.
- Leaving the printed name or mailing address uncorrected when it is wrong, or not striking out a previous owner's name.
- Omitting a copy of the contract of sale when buying under an unrecorded contract and the Assessor has no copy.
- Signing as a non-occupant; only occupying owners, their spouses or a legal representative may sign.
Frequently asked questions
What is Form BOE-266 used for?
Form BOE-266 is the claim an owner-occupant files with the San Diego County Assessor to request the Homeowners' Exemption on a principal residence. One form covers the regular roll (Alternative 1) and supplemental assessments after a change in ownership or new construction (Alternative 2).
What is the deadline for the San Diego County homeowners' exemption?
For a regular claim, file by 5 p.m. on February 15 to get the full exemption; a claim filed from February 16 to 5 p.m. on December 10 receives 80 percent. For a supplemental assessment, the deadline is the 30th day after the Notice of Supplemental Assessment.
Do I have to file every year to keep the exemption?
No. Once granted, the exemption remains in effect until terminated. If it is terminated, you must get and file a new claim to regain eligibility, and you must notify the Assessor immediately if the property becomes ineligible.
I just bought my home. Do I need to file a new claim?
Yes. The form states that a new owner must file a claim even if the property already receives the Homeowners' Exemption. For a supplemental assessment, you must occupy the home as your principal residence within 90 days of the change in ownership.
Does a rental or vacation home qualify?
No. 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 tells you to discard it.
What do I enter if I don't have a Social Security number?
Write "none" in the space provided. If you have a Medicare or Medi-Cal number, enter that number instead. Leaving the number out can delay processing or lead to disallowance of the exemption; the numbers are not subject to public inspection.
Can someone sign for an owner who is deceased or incompetent?
Yes. A guardian, executor or other legal representative may sign by entering their name and capacity on the signature line, plus the date of death if the owner is deceased.
Where do I file Form BOE-266?
File it with the Assessor at 1600 Pacific Hwy., Suite 103, San Diego, CA 92101. The form also lists (619) 236-3771, [email protected] and www.sdarcc.gov for questions, and asks you to use the return envelope if you were sent one.
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 is an independent service, not connected to the San Diego County Assessor, and does not file the claim; you file it with the Assessor yourself.
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