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Claim For Intercounty Transfer Of Base-Year Value For Property Damaged BOE-65-P - California
| Claim For Intercounty Transfer Of Base-Year Value For Property Damaged Form. This is a California form and can be used in County Assessor Local County . |
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BOE-65-P (P1) REV. 0 (0-1) _________________________ CLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER ___________ COUNTY ASSESSOR ____________________________ ____________________________ ____________________________ _______________ &$ _________ ____________________________ A. REPLACEMENT PROPERTY: ASSESSOR'S PARCEL NUMBER PROPERTY ADDRESS DATE OF PURCHASE PURCHASE PRICE CITY RECORDER'S DOCUMENT NUMBER COST OF NEW CONSTRUCTION DATE OF COMPLETION OF NEW CONSTRUCTION B. ORIGINAL (FORMER) PROPERTY: ASSESSOR'S PARCEL NUMBER PROPERTY ADDRESS DATE OF DISASTER CITY NOTE: You must attach a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of the disaster. Was there any new construction to the original property between the date of those tax bill(s) and the date of disaster? If Yes, please explain: Yes No C. CLAIMANT INFORMATION NAME OF CLAIMANT I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing, and all information hereon, is true, correct, and complete to the best of my knowledge and belief. SIGNATURE OF CLAIMANT MAILING ADDRESS CITY, STATE, ZIP DATE DAYTIME PHONE NUMBER W ( ) EMAIL ADDRESS $VVHVVRU¶V RI¿FH THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION American LegalNet, Inc. www.FormsWorkFlow.com $002 5130 (P1) R12/11 BOE-65-P (P2) REV. 0 (0-1) GENERAL INFORMATION Revenue and Taxation Code Section 69 allows owners who own property to transfer the base year value of the original property that KDV EHHQ VXEVWDQWLDOO\ GDPDJHG RU GHVWUR\HG E\ D GLVDVWHU WR FRPSDUDEOH SURSHUW\ 7KH IROORZLQJ UHTXLUHPHQWV PXVW EH PHW 1. 2. 3. The disaster must be a major misfortune or calamity in an area proclaimed by the Governor to be in a state of disaster as a result of the misfortune or calamity; 7KH UHSODFHPHQW SURSHUW\ PXVW KDYH EHHQ DFTXLUHG RU QHZO\ FRQVWUXFWHG ZLWKLQ ¿YH \HDUV DIWHU WKH GDWH RI WKH GLVDVWHU (including land); and The buyer of the replacement property must have been the owner of the damaged property. Property is considered damaged or destroyed if it sustains physical damage amounting to more than 50 percent of its full cash value immediately prior to the disaster. Includes diminution in value resulting from disaster caused permanent restricted access. Property is substantially damaged if the land or the improvements sustain physical damage amounting to more than 50 percent of its full cash value immediately prior to the disaster. 7KH UHSODFHPHQW SURSHUW\ PXVW EH VXEVWDQWLDOO\ HTXLYDOHQW WR WKH RULJLQDO $ JHQHUDO GH¿QLWLRQ RI VXEVWDQWLDOO\ HTXLYDOHQW LV VLPLODU in size, utility, function, and zoning. In general, the factored base value of the original property will be applied to the replacement provided that the fair market value of a replacement property on the date of purchase or completion of construction does not exceed 120 percent of full cash value or fair market value of the original property immediately prior to the date of disaster. If the full cash value of the replacement property exceeds 120 percent of the full cash value of the original damaged property, then the amount of the full cash value over 120 percent shall be added to the factored base year value of the original parcel. Once the factored base year value is transferred to the replacement property, the damaged property will be reassessed at the lower of its full cash value or the retained factored base year value. If the full cash value of the replacement property is less than the factored base year value of the original damaged parcel, then the lower value of the new replacement property shall become the factored base value of the replacement parcel. If, after the factored base year value is transferred, reconstruction occurs on the damaged property, the new construction shall be assessed at full cash value. &o-owners of an original parcel may not independently transfer the original value to two separate properties. 7KH DFTXLVLWLRQ RI DQ RZQHUVKLS LQWHUHVW LQ D OHJDO HQWLW\ WKDW GLUHFWO\ RU LQGLUHFWO\ RZQV UHDO SURSHUW\ LV QRW DQ DFTXLVLWLRQ RI replacement property under the law. )RU IXUWKHU LQIRUPDWLRQ FRQWDFW WKH $VVHVVRU¶V 2I¿FH American LegalNet, Inc. www.FormsWorkFlow.com $002 5130 (P2) R12/11
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