Form BOE-64-RWC, the Rainwater Capture System New Construction Exclusion claim, is the form the San Diego County Assessor uses when the initial purchaser of a new building asks for a reduction in assessed value tied to a rain water capture system. It is one of the San Diego County property tax forms the Assessor publishes, and the buyer must complete and sign it. 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 Assessor at the official link below.
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What is BOE-64-RWC?
Form BOE-64-RWC is the claim that the initial purchaser of a new building files with the San Diego County Assessor to receive the new construction exclusion for a rain water capture system, which can reduce the assessed value of the property.
The form is printed with the title Claim for Rain Water Capture System New Construction Exclusion, Initial Purchaser, and carries the name of the County of San Diego Assessor. It rests on California Revenue and Taxation Code section 74.8, which the form quotes in its General Information section. That section defines a "rain water capture system" as a facility designed to capture, retain and store rain water flowing off a building rooftop or other manmade aboveground hard surface for later onsite use.
Completing the claim gives the Assessor what it needs to evaluate the request. You report the value attributable to the system within the purchase price of the new building (line 1) and the amount of any rebate for the system paid to the owner-builder or to you (line 2). The Assessor then determines the portion of the purchase price attributable to the system and reduces the new base year value set by the change in ownership by the difference between that portion and the total rebates, if any.
The form applies to new construction completed on or after January 1, 2019, and the statute it quotes is repealed on January 1, 2029. This claim is separate from the other exemption and exclusion forms the Assessor lists, such as the Homeowners' Property Tax Exemption Application.
Who needs to file BOE-64-RWC?
The initial purchaser of a new building that has a rain water capture system uses this form. The form says the claim must be completed and signed by the buyer and filed with the Assessor.
Conditions from the statute printed on the form:
- The exclusion applies to the initial purchaser who bought the new building from the owner-builder only if the owner-builder did not receive an exclusion for the same rain water capture system.
- The purchase must have been made before the building became subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12.
- The system may be one the owner-builder incorporated in the initial construction of a new building that the owner-builder did not intend to occupy or use.
- The section applies to new construction completed on or after January 1, 2019.
The form has one signature block, for the claimant. It names no representative or agent who may sign for the buyer. The exclusion for the initial purchaser stays in effect only until there is a subsequent change in ownership of the new building.
When to file BOE-64-RWC
File the claim after you purchase the new building as its initial purchaser. The form prints no due date; the statute it quotes requires that the purchase occurred before the building became subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12.
The form also states two limits on timing. The exclusion covers new construction completed on or after January 1, 2019, and the section authorizing it remains in effect only until January 1, 2029, when it is repealed. The purchase date and the installation date of the system are both entries on the claim. Once granted, the extension of the exclusion to the initial purchaser lasts only until a subsequent change in ownership of the new building. For questions about timing in your case, call the Assessor at (619) 531-5481.
Documents you need
- Copies of any documents necessary to identify the type and value of the rain water capture system included in the purchase price of the new building; the form asks you to attach them to the claim.
How to fill out BOE-64-RWC
Correct the printed name and address
Under Name and Mailing Address, make any necessary corrections to the printed name and mailing address.
Enter the claimant's details
Write the claimant name as LAST, FIRST, MIDDLE INITIAL, then the address, city, state and ZIP, email address and daytime telephone number.
Enter parcel number and dates
Enter the Assessor's Parcel Number, the purchase date and the installation date of the rain water capture system.
Complete line 1, system value
Check the box and enter in dollars the value attributable to the rain water capture system included in the purchase price of the new building. Attach copies of documents identifying the type and value of the system.
Complete line 2, rebate amount
Enter the amount of any rebate for the rain water capture system provided to the owner-builder or to you. The form refers you to its General Information section.
Enter the builder's information
Give the builder's name and title, address, city, state and ZIP, email address and daytime telephone number.
Read the certification
The certification states, under penalty of the laws of the State of California, that all information is true, correct and complete to the best of your knowledge and belief. It also covers electronic signatures.
Sign and date the claim
The claimant signs and dates at SIGNATURE OF CLAIMANT and DATE. The form has no other signature block.
Review, download and assemble
Check each entry, remembering the form is subject to public inspection. Download or print the completed PDF from FillingPDF, add your attachments and file it with the Assessor as described under How to submit.
How to submit BOE-64-RWC
The claim is filed with the San Diego County Assessor. The form prints the office details and names no other channel:
- Assessor's office: County of San Diego, Assessor, 9225 Clairemont Mesa Blvd., San Diego, CA 92123.
- Telephone: (619) 531-5481, the number printed on the form.
Send the signed claim together with copies of any documents needed to identify the type and value of the rain water capture system included in the purchase price. The form also states that if it is submitted with an electronic signature, the certification of truth under penalty of perjury covers the accompanying statements and materials. The form does not describe a portal, an appointment rule or a fee, so ask the Assessor by phone if you need to confirm how it accepts claims. Keep in mind that the document is 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 the claim unsigned; the form must be completed and signed by the buyer, and the certification sits above the claimant's signature.
- Filing as anyone other than the initial purchaser of the new building; the form is the initial purchaser's claim.
- Leaving out the documents that identify the type and value of the rain water capture system included in the purchase price.
- Skipping the rebate question on line 2; the claim must identify the amount of any rebate provided to the owner-builder or to you.
- Claiming the exclusion when the owner-builder already received an exclusion for the same rain water capture system, or when the purchase came after the building became subject to reassessment to the owner-builder.
- Assuming the exclusion lasts after you sell: it stays in effect only until a subsequent change in ownership of the new building.
- Using the form for new construction completed before January 1, 2019, which the statute printed on it does not cover.
- Not correcting the pre-printed name and mailing address when they are wrong; the form asks for necessary corrections.
Frequently asked questions
What is Form BOE-64-RWC?
Form BOE-64-RWC is the claim an initial purchaser of a new building files with the San Diego County Assessor for the rain water capture system new construction exclusion. It can reduce the assessed value of the property under Revenue and Taxation Code section 74.8.
Who can file the rain water capture system exclusion claim?
Only the initial purchaser of the new building. The exclusion applies to a buyer who purchased from the owner-builder if the owner-builder did not receive an exclusion for the same system and the purchase was made before the building became subject to reassessment to the owner-builder.
What do I attach to Form BOE-64-RWC?
Attach copies of any documents needed to identify the type and value of the rain water capture system included in the purchase price. The form asks for them under line 1 and mentions no other required attachment.
Where do I file the Rainwater Capture System New Construction Exclusion claim?
File it with the San Diego County Assessor, 9225 Clairemont Mesa Blvd., San Diego, CA 92123, the address printed on the form. The Assessor's telephone number on the form is (619) 531-5481. The form names no other filing channel.
Does the rain water capture exclusion apply to older buildings?
No. The statute printed on the form applies to new construction completed on or after January 1, 2019, and the section is repealed on January 1, 2029, so it is limited in both directions.
How long does the exclusion last?
For the initial purchaser, it lasts only until there is a subsequent change in ownership of the new building. The form does not describe any renewal filing.
What does the Assessor do with the claim?
The Assessor evaluates it and determines the portion of the purchase price attributable to the rain water capture system. It then reduces the new base year value by that portion minus the total rebates, if any, provided to the owner-builder or purchaser.
Can I fill out Form BOE-64-RWC 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 with the Assessor; you submit it through the Assessor's channels.
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