Form BOE-266, the Homeowners' Property Tax Exemption Application (Vessels), is the claim an owner-occupant files with the San Diego County Assessor to request the homeowners' exemption for a vessel. It is one of the San Diego County property tax forms published by the Assessor/Recorder/County Clerk, and the form asks when you acquired the property, when you began living in it and whether you own another California principal residence. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and the filing channels belong to the Assessor.
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What is BOE-266?
Homeowners' Property Tax Exemption Application (Vessels), printed on the form as the 20__ Claim for Homeowners' Property Tax Exemption, is the San Diego County Assessor form on which an owner-occupant asks for the homeowners' exemption on the vessel described at the top of the page.
The Assessor/Recorder/County Clerk publishes it as Form BOE-266, revision REV 14 (07-25). The property description block identifies the vessel by its number (Ves No.), name (Ves Name) and location (Ves Loc). The form states that one claim may be used for the Homeowners' Exemption on both the Assessment Roll and the Supplemental Assessment Roll, and that a new owner must file a claim even if the property is already receiving the exemption.
The questions are short: line 1 asks when you acquired the property, line 2 the date you occupied it as your principal residence, and line 3 whether you own another California property that is or was your principal residence. You certify the answers under penalty of perjury under the laws of the State of California. The form is marked as not subject to public inspection.
The Assessor's forms page lists three versions under Homeowners' Exemption: the Homeowners' Property Tax Exemption Application, its Español version and this Vessels version. This page covers only the Vessels form.
Who needs to file BOE-266?
The main group is owners who occupy the described vessel as their principal residence and want the homeowners' exemption applied to it. The form says 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. A new owner must file a claim even if the property is already receiving the exemption.
- Co-owners and spouses. Enter 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. 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.
- Buyers under an unrecorded contract. You must attach a copy of the contract if the Assessor does not have one.
Do not use the form if you do not occupy the parcel as your principal residence: the form tells you to discard it. If you occupy the parcel at a later date, it says to contact the Assessor at that time.
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 following the date of the notice of supplemental assessment, whichever comes first. The deadline is printed at the top of the form.
A new owner files a claim after acquiring the property, even if the property already receives the homeowners' exemption. The form is dated with the claim year (20__), so use the version for the year you are claiming. The form prints no processing time and no separate renewal rule. If you do not yet occupy the parcel as your principal residence, the form says to discard it and contact the Assessor when you do. For questions about a deadline in your case, call the Assessor at (619) 236-3771.
Documents you need
- A copy of the unrecorded contract of sale, only if you are buying the property under an unrecorded contract and the Assessor does not have a copy.
How to fill out BOE-266
Correct your name and mailing address
In the Name and Mailing Address block, make any necessary corrections to the printed name and mailing address.
Check the property description
Review the Ves No., Ves Name and Ves Loc entries in the Property Description block, which identify the vessel the claim covers.
Enter your SSN or TIN and name
Print your Social Security or Tax Identification Number on the SSN/TIN line and your name on the Name line.
Add a co-owner or spouse if applicable
Print the co-owner's or spouse's Social Security or Tax Identification Number and name only when this property is also his or her principal residence.
Enter the acquisition date on line 1
Line 1 asks when you acquired the property. Write the date in month/day/year format.
Enter the occupancy date on line 2
Line 2 asks for the date you occupied the property as your principal residence, in month/day/year format.
Answer line 3 about another residence
Check Yes or No for whether you own another California property that is or was your principal residence. If Yes, give the street address, city, ZIP code and the month/day/year you moved out, if it is no longer your principal residence.
Prepare the contract copy if needed
If you are buying under an unrecorded contract of sale and the Assessor has no copy, make a copy of the contract to attach 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 and dates on the second signature line, where applicable.
Add your email and daytime phone
Enter your email address and daytime telephone number in the boxes beside the signature lines.
Review and download the PDF
Check every entry and the dates, then download or print the completed PDF from FillingPDF. Submit it as described under How to submit.
How to submit BOE-266
File the signed claim with the San Diego County Assessor; the form prints the office details and says to use the return envelope provided.
- Return envelope: the form says "Please use the return envelope provided", which applies when the Assessor has sent you the claim.
- Assessor's office: County of San Diego, Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101.
- Questions: telephone (619) 236-3771, email [email protected], website www.sdarcc.gov.
If you are buying the property under an unrecorded contract of sale and the Assessor does not have a copy, attach a copy of the contract to the claim. The form names no online portal and gives no fee information. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing after February 15 or after the 30th day following the notice of supplemental assessment; the form requires filing by whichever date comes first.
- Assuming a new owner does not need to file because the property already receives the homeowners' exemption; the form says a new owner must file a claim anyway.
- Filing the claim when you do not occupy the parcel as your principal residence; the form says to discard it in that case.
- Leaving out the copy of the contract when buying under an unrecorded contract of sale that the Assessor does not have.
- Skipping the printed name and mailing address corrections the form asks you to make.
- Having someone other than an owner-occupant, an occupying spouse, a purchaser under contract or a legal representative sign the claim.
- Claiming more than one exemption for the same dwelling unit; the form allows only one exemption per dwelling unit.
- Omitting the co-owner's or spouse's SSN/TIN and name when the property is also his or her principal residence.
Frequently asked questions
What is Form BOE-266 for vessels?
Form BOE-266 is the San Diego County Assessor's Claim for Homeowners' Property Tax Exemption, the Vessels version. An owner-occupant uses it to request the homeowners' exemption for the vessel described on the form. One claim can be used for the Assessment Roll and the Supplemental Assessment Roll.
What is the deadline to file the homeowners' exemption claim?
File with the Assessor on or before February 15, or on or before the 30th day following the date of the notice of supplemental assessment, whichever comes first. Both dates are printed at the top of the form.
Do I have to file if the property already has the homeowners' exemption?
Only a new owner is told to file in that situation. The form says a new owner must file a claim even if the property is already receiving the homeowners' exemption.
Who can sign the homeowners' exemption claim?
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 form has a line for the owner-occupant and another for the spouse or co-owner-occupant.
What should I attach to Form BOE-266?
Attach a copy of the contract only if you are buying under an unrecorded contract of sale and the Assessor does not have a copy. The form lists no other attachment.
Where do I send the claim?
File it with the San Diego County Assessor. The form tells you to use the return envelope provided and prints the office address, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101, plus the phone (619) 236-3771 and email [email protected].
Can more than one exemption be claimed on the same property?
No. If the property has more than one dwelling unit, other co-owner occupants may file separate claims, but the form allows only one exemption per dwelling unit.
What if I do not live on the property as my principal residence?
Discard the form. It says to do so if you do not occupy the parcel as your principal residence, and to contact the Assessor if you occupy it at a later date.
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 and does not file the claim; you submit it to the Assessor through the channels the form gives.
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