Form BOE-63, Disabled New Construction Exclusion (Prop 110), is the claim that the San Diego County Assessor uses to exclude from reassessment construction that makes an occupied dwelling more accessible to a severely and permanently disabled person. It is one of the San Diego County property tax forms in the Assessor's exemption and exclusion group, and it is completed by the claimant (the disabled person, a spouse or a legal guardian) and by a physician. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the County of San Diego Assessor at the link below.
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What is BOE-63?
Form BOE-63, Disabled New Construction Exclusion (Prop 110), is the claim filed with the San Diego County Assessor to exclude from reassessment construction that makes an existing dwelling more accessible to a severely and permanently disabled permanent resident.
The form is printed as "Disabled Persons Claim for Exclusion of New Construction for Occupied Dwelling." According to its general information page, California law allows certain construction, installations or modifications of existing single- or multiple-family dwellings to be excluded from increases in property taxation when the work is done to make the dwelling more accessible to that person.
Two limits are printed on the form. Only construction completed on or after June 6, 1990 is eligible. And the exclusion does not apply to accessibility improvements and features that are usual or customary for comparable properties not occupied by disabled persons; it covers only improvements or features that specifically adapt the dwelling for a severely disabled person.
The form has two parts. The claimant describes the improvements, the property and the completion date. A physician then certifies that the person is severely and permanently disabled and that the construction makes the dwelling more accessible. The form cites Revenue and Taxation Code section 74.3(b) for the definition of a severely and permanently disabled person. The Assessor may charge a fee to cover the cost of processing and administering the statement.
Who needs to file BOE-63?
The claim is completed by the disabled person, the disabled person's spouse, or a legal guardian. The disabled person's name goes on the form separately when the claimant is someone else. A licensed physician or surgeon completes the physician section.
To qualify, the form's general information lists three conditions:
- The construction, installation or modification was completed on or after June 6, 1990.
- The disabled person is a permanent resident of the dwelling. The disabled person does not have to be the owner.
- The dwelling is occupied by the owner and is therefore eligible for the homeowners' exemption.
The person must be severely and permanently disabled as the form defines it: a physical disability or impairment, including one that affects sight, speech, hearing or the use of any limbs, that causes a functional limitation as to employment or substantially limits one or more major life activities, and that has been diagnosed as permanently affecting the person's ability to function.
Do not use the claim for accessibility improvements or features that are usual or customary for comparable properties not occupied by disabled persons; the exclusion does not apply to them.
When to file BOE-63
File the claim once the construction, installation or modification is finished: the form asks for the date construction was completed, and only construction completed on or after June 6, 1990 is eligible. The form prints no separate filing deadline, and the physician's statement must be signed as part of the claim. If you are unsure about timing for a particular project, call the Assessor's office at (619) 531-5481, the telephone number printed on the form.
Documents you need
- A statement signed by a licensed physician or surgeon of appropriate specialty certifying that the person is severely and permanently disabled and identifying the specific disability-related requirements for the accessibility improvements; this is the physician section of Form BOE-63.
- A statement identifying the construction, installation or modification that was in fact necessary to make the structure more accessible to the disabled person; this is the description of improvements in the claimant section of the form.
How to fill out BOE-63
Confirm the claim fits your situation
Check that the construction was completed on or after June 6, 1990, that the disabled person permanently resides in the dwelling and that the home is owner-occupied. The claimant is the disabled person, a spouse or a legal guardian.
Print the claimant and disabled person names
In PRINT NAME OF CLAIMANT, enter the name of the person filing. In PRINT NAME OF DISABLED PERSON (if different), enter the disabled person's name only when it differs from the claimant's.
Enter the property address and parcel number
Under ADDRESS OF PROPERTY WITH NEW CONSTRUCTION, write the address of the dwelling. Enter its number in ASSESSOR'S PARCEL NUMBER.
Describe the improvements made
In DESCRIBE THE IMPROVEMENTS MADE, identify the construction, installation or modification that was necessary to make the dwelling more accessible. Include only features that specifically adapt it for the disabled person.
Enter the construction completion date
In DATE CONSTRUCTION COMPLETED, give the date the work was finished. It must be on or after June 6, 1990.
Sign the claimant certification
Read the certification, then sign it and enter your daytime phone number, the date and your e-mail address. The form carries an added certification for a form submitted with an electronic signature.
Have the physician identify the disability
The physician prints the disabled person's name and, in the line for specific disability-related requirements, identifies what necessitates the accessibility improvements or features.
Add the physician's license and specialty
The physician marks Physician or Surgeon and enters the specialty, then certifies that the person is severely and permanently disabled and that the construction makes the dwelling more accessible.
Complete the physician's signature block
The physician signs, dates and prints or types a name and phone number in the physician's signature block.
Review and download the completed PDF
Check that both sections are complete and signed, then download or print the completed PDF from FillingPDF and deliver it to the Assessor as described under How to submit.
How to submit BOE-63
The form says that the disabled person, a spouse or a legal guardian must submit the claim to the Assessor. It names no portal, email address or other channel, and the Assessor's office address printed in the form header is:
- Assessor, County of San Diego: 9225 Clairemont Mesa Blvd., San Diego, CA 92123.
- Telephone: (619) 531-5481.
Submit the whole form, with the claimant section and the physician section both completed and signed. The claim must identify the construction, installation or modification that was necessary to make the dwelling more accessible, and the physician's statement must identify the specific disability-related requirements that call for the improvements.
The Assessor may charge a fee to reimburse the cost of processing and administering the statement. The form gives no amount, so ask the Assessor's office for the current figure and for the ways it accepts claims and payment.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Claiming construction completed before June 6, 1990; only construction completed on or after that date is eligible.
- Claiming accessibility features that are usual or customary for comparable properties not occupied by disabled persons; the exclusion does not cover them.
- Submitting the claim without the physician's section completed and signed by a licensed physician or surgeon of appropriate specialty.
- A physician section that certifies the disability but does not identify the specific disability-related requirements that make the improvements necessary.
- Claiming for a dwelling that is not occupied by its owner and so is not eligible for the homeowners' exemption.
- Describing the improvements in general terms instead of identifying the construction, installation or modification that was necessary for accessibility.
- Leaving the claimant's certification unsigned, or omitting the disabled person's name when the claimant is a spouse or legal guardian.
- Entering a property address without the Assessor's parcel number, or no completion date for the construction.
Frequently asked questions
What is Form BOE-63, the Prop 110 disabled exclusion claim?
Form BOE-63 is the claim filed with the San Diego County Assessor to exclude from reassessment construction that makes an owner-occupied dwelling more accessible to a severely and permanently disabled person who permanently resides there. A physician must certify the disability on the form.
Who can file the disabled persons new construction exclusion claim?
The disabled person, the disabled person's spouse or a legal guardian completes and submits the claim. A licensed physician or surgeon completes the separate physician section certifying the disability and the need for the improvements.
Does the disabled person have to own the home?
No. The form says the disabled person must be a permanent resident of the dwelling but not necessarily its owner. However, the dwelling must be occupied by the owner and therefore eligible for the homeowners' exemption.
Which construction qualifies for the BOE-63 exclusion?
Construction, installations or modifications completed on or after June 6, 1990 that specifically adapt the dwelling for a severely disabled person. Features that are usual or customary for comparable properties not occupied by disabled persons do not qualify.
What does the physician have to certify on Form BOE-63?
A licensed physician or surgeon certifies that the named person is severely and permanently disabled under the form's definition and that the construction makes the dwelling more accessible. The physician also identifies the specific disability-related requirements behind the improvements.
Is there a fee to file the BOE-63 claim in San Diego County?
The form says the Assessor may charge a fee to cover the cost of processing and administering the statement. It prints no amount, so ask the Assessor's office at (619) 531-5481 for the current fee.
Where do I send Form BOE-63 in San Diego County?
The claim is submitted to the Assessor. The address printed on the form is 9225 Clairemont Mesa Blvd., San Diego, CA 92123, with telephone (619) 531-5481. The form names no other channel, so confirm with the office how it takes claims.
Can I fill out Form BOE-63 online on FillingPDF?
Yes. 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 submit it to the Assessor yourself.
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