Form BOE-64-SES is the claim that the initial purchaser of a new building with an active solar energy system files with the San Diego County Assessor to reduce the assessed value of the property. It is one of the San Diego County property tax forms published by the Assessor, and it must be completed and signed by the buyer. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official form is published by the County of San Diego Assessor at the address linked below.
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What is BOE-64-SES?
Form BOE-64-SES, printed as the Initial Purchaser Claim for Solar Energy System New Construction Exclusion, is the claim an initial purchaser files with the County of San Diego Assessor to receive the new construction exclusion for an active solar energy system in a newly built building.
California law, as quoted on page 2 of the form (Section 73), allows the Assessor to reduce the new base year value set when the new building changes ownership. The reduction equals the portion of the value attributable to the active solar energy system, minus the total of any rebates given to the owner-builder or to the purchaser by the Public Utilities Commission, the State Energy Resources Conservation and Development Commission, an electrical corporation, a local publicly owned electric utility, or any other California agency.
The form asks for the claimant's details, the parcel number, the purchase and installation dates, the value of the system included in the purchase price (line 1), any rebate (line 2), whether the system has pipes and ducts carrying both solar and other energy (line 3), the builder's details and a signed certification.
An active solar energy system, as defined in Section 73, does not include solar swimming pool heaters or hot tub heaters. The exclusion lasts only until there is a subsequent change in ownership of the building. The form is subject to public inspection.
Who needs to file BOE-64-SES?
The main group is the initial purchaser of a new building that has an active solar energy system and who bought it from the owner-builder. The form says the claim must be completed and signed by the buyer and filed with the Assessor.
Conditions from Section 73(e), printed on page 2 of the form:
- The owner-builder incorporated the system in the initial construction of a new building that the owner-builder did not intend to occupy or use.
- The owner-builder did not receive an exclusion for the same active solar energy system.
- You bought the building before it became subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12.
Do not use this form for a solar swimming pool heater or a hot tub heater, which the definition excludes. The exclusion does not pass to a later buyer: it stays in effect only until the next change in ownership. The form does not describe signing by a representative.
When to file BOE-64-SES
File the claim after you buy a newly constructed building with an active solar energy system from its owner-builder. The form prints no filing deadline; ask the Assessor at (619) 531-5295 if you are unsure about timing.
The statute quoted on the form sets limits you should know about. Section 73 applies to property tax lien dates from the 1999-2000 fiscal year through the 2025-26 fiscal year, inclusive, and remains in effect only until January 1, 2027, when it is repealed. Systems that qualify for the exclusion before January 1, 2027 continue to be excluded after that date until there is a subsequent change in ownership.
The purchase must have occurred before the building became subject to reassessment to the owner-builder, so gather the purchase date and installation date before you start.
Documents you need
- A copy of any documents necessary to identify the type and value of the active solar energy system included in the purchase price of the new building, attached to the claim.
How to fill out BOE-64-SES
Correct your name and mailing 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 (last, first, middle initial), 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.
Complete line 1
Enter the dollar value attributable to the active solar energy system included in the purchase price of the new building, and attach documents identifying its type and value.
Complete line 2
Enter the amount of any rebate for the active solar energy system provided to the owner-builder or to you. See the General Information section on page 2.
Answer line 3
Check Yes or No for whether the system has pipes and ducts used to carry both solar-derived energy and energy from other sources.
Enter the builder's details
Write the builder's name and title, address, city, state and ZIP, email address and daytime telephone number.
Read the certification and sign
The claimant signs and dates the certification under penalty of the laws of the State of California. It includes added wording for forms submitted with an electronic signature.
Review and download the completed PDF
Check every entry and the attached documents, then download or print the completed PDF from FillingPDF and file it with the Assessor as described under How to submit.
How to submit BOE-64-SES
The form says the claim is filed with the Assessor. It prints the office details of the County of San Diego Assessor: 1600 Pacific Highway, Suite 103, San Diego, CA 92101, telephone (619) 531-5295. The form names no portal or other channel, so call that number to confirm how the office accepts the claim.
- Signature: the claimant signs and dates the certification. The certification also includes a paragraph that applies if the form is submitted with an electronic signature.
- Attachments: include a copy of any documents needed to identify the type and value of the active solar energy system included in the purchase price.
- Public inspection: the form states that it is subject to public inspection.
No fee is mentioned on the form. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing the claim without the buyer's signature; the form must be completed and signed by the buyer before it is filed with the Assessor.
- Leaving out the documents that identify the type and value of the active solar energy system included in the purchase price.
- Omitting a rebate on line 2 when the owner-builder or you received one for the system.
- Leaving line 3 unanswered when the system has pipes and ducts that carry both solar energy and energy from other sources.
- Including a solar swimming pool heater or hot tub heater in the system value; the definition excludes them.
- Skipping the corrections to the printed name and mailing address at the top of the form.
- Filing as a later buyer, or after the owner-builder already received an exclusion for the same system; the claim is for the initial purchaser.
- Putting contact details on the form without realizing it is subject to public inspection.
Frequently asked questions
What is Form BOE-64-SES used for?
Form BOE-64-SES is the claim an initial purchaser of a new building files with the San Diego County Assessor to reduce the assessed value because of an active solar energy system. The Assessor reduces the new base year value by the system's value minus any rebates.
Who can file the solar energy system new construction exclusion claim?
The initial purchaser who bought the new building from the owner-builder. The owner-builder must not have received an exclusion for the same system, and the purchase must have come before the building became subject to reassessment to the owner-builder.
Does the exclusion apply to a solar pool heater or hot tub heater?
No. The definition of an active solar energy system quoted on the form does not include solar swimming pool heaters or hot tub heaters. Systems that heat domestic water, condition space or produce electricity can qualify.
What do I attach to Form BOE-64-SES?
Attach a copy of any documents needed to identify the type and value of the active solar energy system included in the purchase price. Line 1 asks for that value, and line 2 asks for any rebate paid to the owner-builder or to you.
How long does the solar new construction exclusion last?
It lasts only until there is a subsequent change in ownership of the new building. Systems that qualify before January 1, 2027 continue to be excluded after that date until the next change in ownership.
Where do I file Form BOE-64-SES in San Diego County?
File it with the Assessor. The form prints the office as 1600 Pacific Highway, Suite 103, San Diego, CA 92101, telephone (619) 531-5295. It names no other channel, so call to confirm how the office accepts claims.
Can I fill out Form BOE-64-SES 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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