Form BOE-65-CP is the claim the County of San Diego Assessor uses when the owner of a qualified contaminated property asks to carry that property's base year value over to a replacement property. It is one of the San Diego County property tax forms published by the Assessor, and it is printed with a reference to Section 69.4 of the Revenue and Taxation Code. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original PDF and the Assessor's list of forms are published by the County of San Diego at arcc.sandiegocounty.gov.
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What is BOE-65-CP?
Form BOE-65-CP, Claim for Transfer of Base Year Value from Qualified Contaminated Property to Replacement Property, is the County of San Diego Assessor's form for asking that the base year value of a qualified contaminated property be transferred to a comparable replacement property of equal or lesser value.
The form cites Section 69.4 of the Revenue and Taxation Code. According to its general information, California law allows the owner of a qualified contaminated property to transfer the base year value to a replacement property that is acquired or newly constructed after January 1, 1995. The Assessor's forms page lists it among its property tax exemption and exclusion forms.
A qualified contaminated property must meet all of the following:
- It is residential property that is uninhabitable, or nonresidential property that is unusable, because of the environmental problems.
- It is located on a site designated as a toxic or environmental hazard or as an environmental clean-up site by a California or federal agency.
- Its owner did not participate or acquiesce in any act or omission that rendered it uninhabitable or unusable, and is not related to or affiliated with the person or entity that caused the contamination.
The form has three parts: A. Replacement Property, B. Original (Former) Property and C. Claimant Information. It is a claim, not a general reassessment request, and it states that it is not subject to public inspection.
Who needs to file BOE-65-CP?
The owner of a qualified contaminated property who has bought or newly constructed a replacement property and wants the original property's base year value transferred to it uses Form BOE-65-CP.
The form sets conditions for the replacement property. It must:
- be comparable to the original property and of equal or lesser value;
- be used in the same manner as the qualified contaminated property;
- be acquired or newly constructed after January 1, 1995, and within five years after the sale or transfer of the original property;
- be in the same county as the original property, or in a county whose resolution authorizes intercounty transfers under this code section.
If you claim the exclusion, you must provide evidence that the property meets the definition of a qualified contaminated property and that you did not participate or acquiesce in the act or omission that caused the problem.
The declaration may be signed by the assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. For a corporation, an officer or an authorized employee signs. For a partnership, a partner or an authorized employee or agent signs. For a limited liability company, an LLC manager signs, or a member where there is no manager, or an employee or agent designated by the manager or members.
When to file BOE-65-CP
File the claim within three (3) years after the replacement property is acquired or newly constructed. That is the filing period printed in the form's general information.
The replacement property itself must be acquired or newly constructed within five (5) years after the date of the sale or transfer of the original property. The form also ties "equal or lesser value" to the year of replacement. The replacement's fair market value on the date of purchase or completion of new construction must not exceed this share of the original property's market value as if uncontaminated:
- 105 percent in the first year after the sale or transfer;
- 110 percent in the second year;
- 115 percent in the third year;
- 120 percent in the fourth year;
- 125 percent in the fifth year.
The form prints no separate processing time. It warns that an incomplete application may not be processed, so gather the tax bills and evidence before you file.
Documents you need
- A copy of the original property's latest tax bill: the form says you must attach it.
- A copy of any supplemental tax bill(s) issued for the original property before the date of transfer/sale.
- An explanation, in the space provided, if there was new construction on the original property after those tax bills were issued and before the date of transfer/sale.
- Evidence that your property meets the definition of a qualified contaminated property.
- Evidence that you did not participate or acquiesce in any act or omission that rendered the property uninhabitable or unusable, and that you are not related to or affiliated with whoever caused the contamination.
How to fill out BOE-65-CP
Identify the replacement property parcel
In section A. Replacement Property, enter the Assessor's Parcel Number and, if there is one, the Recorder's Document Number for the replacement property.
Enter purchase or completion details
Enter the date of purchase or completion of new construction, and the purchase price or cost of construction, for the replacement property.
Enter the replacement property address
Write the property address as the form asks: street, city, county.
Identify the original property
In section B. Original (Former) Property, enter the Assessor's Parcel Number and the date of transfer/sale of the contaminated property.
Enter factored base year value and address
Enter the Assessor's factored base year value at date of transfer/sale, then the original property's address (street, city, county).
Answer the new construction question
Mark Yes or No for whether there was new construction on the original property since its latest tax bills and before the transfer/sale. If Yes, explain in the space provided, and attach the tax bill copies the NOTE requires.
Enter claimant name and entity
In section C. Claimant Information, print the name of the claimant. Add the name of the legal entity if the owner is a corporation, partnership or LLC.
Add telephone, address and email
Enter home and work telephone numbers with the area code first, your mailing address (street, city, state, zip code) and your email address.
Sign and date the declaration
Sign and date where the form says SIGNATURE OF CLAIMANT. The signer must be the assessee or another person the form's declaration instructions allow for your type of owner.
Review, download and attach documents
Check every entry, then download or print the completed PDF from FillingPDF. Assemble it with the tax bill copies and evidence and submit it as described under How to submit.
How to submit BOE-65-CP
The form names no submission channel of its own. It is a claim addressed to the County of San Diego Assessor, and it prints the Assessor's office address and telephone number.
- Address printed on the form: Assessor, County of San Diego, 9225 Clairemont Mesa Blvd., San Diego, CA 92123.
- Telephone printed on the form: (619) 531-5481. The form tells you to contact the Assessor's Office if you have questions about it, so ask there how and where to deliver the completed claim.
Before you send it, check that the claim is complete and signed. The form states that all information on it is subject to verification and that an incomplete application may not be processed. Attach a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of transfer/sale, plus the evidence of qualified contaminated property status described under the required documents.
The form contains a certification for claims submitted with an electronic signature, but it does not describe an online filing portal. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Leaving out the copy of the original property's latest tax bill or any supplemental tax bill(s) issued before the date of transfer/sale, which the form says you must attach.
- Filing more than three years after the replacement property was acquired or newly constructed, which is the filing period printed on the form.
- Claiming a replacement property acquired or newly constructed more than five years after the sale or transfer of the original property.
- Using the replacement property differently from the qualified contaminated property, when the form requires the same manner of use.
- Claiming a replacement property whose fair market value exceeds the percentage allowed for the year of replacement, from 105 to 125 percent of the original's market value as if uncontaminated.
- Leaving the Yes/No new-construction question blank, or answering Yes without explaining.
- Having the form signed by someone who is not the assessee, a fiduciary or an authorized signer for the entity.
- Submitting an incomplete claim without evidence of qualified contaminated status or non-participation; the form warns it may not be processed.
Frequently asked questions
What is Form BOE-65-CP used for?
Form BOE-65-CP is the County of San Diego Assessor's claim for transfer of base year value from a qualified contaminated property to a replacement property, under Section 69.4 of the Revenue and Taxation Code. It asks that the original property's base year value be carried over to the replacement.
What is the deadline to file the contaminated property claim?
The claim must be filed within three years after the replacement property is acquired or newly constructed. The replacement must also be acquired or newly constructed within five years after the sale or transfer of the original property.
What counts as a qualified contaminated property?
It must be residential property that is uninhabitable or nonresidential property that is unusable because of environmental problems, on a site designated as a toxic or environmental hazard or clean-up site by a California or federal agency, and owned by someone who did not cause or acquiesce in the contamination.
What do I attach to Form BOE-65-CP?
Attach a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of transfer/sale. You must also provide evidence that the property is a qualified contaminated property and that you did not participate or acquiesce in the act or omission.
How much can the replacement property be worth?
Its fair market value on the purchase or completion date must not exceed 105 percent of the original's market value as if uncontaminated in year one, rising by five points each year to 125 percent in year five after the sale or transfer.
Can the replacement property be in another county?
Both properties must be in the same county. If they are not, the county where the replacement property is located must have a resolution authorizing intercounty transfers under this code section.
Who can sign Form BOE-65-CP?
The assessee, a duly appointed fiduciary, or a person authorized to sign for the assessee. A corporation uses an officer or authorized employee; a partnership a partner or authorized employee or agent; an LLC a manager, a member if there is no manager, or a designated employee or agent.
Can I fill out Form BOE-65-CP 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 through the Assessor's channels.
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