CLAIM FOR HOMEOWNERS PROPERTY TAX EXEMPTION

BOE-266 (FRONT) REV. 9 (8-07)

Phil Ting, Assessor-Recorder Office of the Assessor-Recorder City and County of San Francisco 1 Dr. Carlton B. Goodlett Place, Room 190 San Francisco, CA 94102 (415) 554-5596
FOR ASSESSORS USE ONLY Received

If eligible, sign and file this form with the Assessor on or before February 15 or on or before the 30th day following the date of notice of supplemental assessment, whichever comes first. SEE INSTRUCTIONS BEFORE COMPLETING
NAME AND MAILING ADDRESS

Approved Denied Reason for denial

PROPERTY DESCRIPTION Parcel No. Address of dwelling

Telephone No. (8 a.m. - 5 p.m.)

Print your social security number and name here Print co-owners or spouses social security number and name when this property is also his/her principal residence STATEMENTS

u u

SSN: NAME: SSN: NAME:

This claim may be used to file for the Homeowners Exemption for the Assessment Roll and the Supplemental Assessment Roll. A new owner must file a claim even if the property is already receiving the homeowners exemption. Please carefully read the information and instructions before answering the questions listed below. 1. When did you acquire this property?
(month/day/year)

.
(month/day/year)

2. Date you occupied this property as your principal residence:

CERTIFICATION I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief.

t t

SIGNATURE OF OWNER-OCCUPANT

DATE

SIGNATURE OF OCCUPANTS SPOUSE OR CO-OWNER-OCCUPANT

DATE

Only the owners or their spouses who occupy the above-described property (including a purchaser under contract of sale) or his or her legal representative may sign this claim. (If the property comprises more than one dwelling unit, other co-owner occupants may wish to file separate claims; however, only one exemption will be allowed per dwelling unit.) If you are buying this property under an unrecorded contract of sale and the Assessor does not have a copy of the contract, you must attach a copy to this claim. IF YOU DO NOT OCCUPY THIS PARCEL AS YOUR PRINCIPAL RESIDENCE, PLEASE DISCARD THIS FORM. If you occupy this parcel at a later date, contact the Assessor at that time. This exemption claim is not subject to public inspection.

BOE-266 (BACK) REV. 9 (8-07)

HOMEOWNERS EXEMPTION INFORMATION AND INSTRUCTIONS GENERAL INFORMATION

California property tax laws provide two alternatives by which the homeowners property tax exemption, up to a maximum of $7,000 of assessed value, may be granted: Alternative 1: The exemption is available to an eligible owner of a dwelling which is occupied as the owners principal place of residence as of 12:01 a.m., January 1 each year, or Alternative 2: The exemption is available to an eligible owner of a dwelling subject to Supplemental Assessment(s) resulting from a change in ownership or completion of new construction on or after January 1, provided, (a) (b) The owner occupies the property as his or her principal place of residence within ninety (90) days after the change in ownership or completion of construction and, The property is not already receiving the homeowners exemption or another property tax exemption of greater value. If the property received an exemption of lesser value on the current roll, the difference in the amount between the two exemptions shall be applied to the Supplemental Assessment.

Filing for exemption under Alternative 2 will apply to the Supplemental Assessment(s), if any, and serve as filing for the exemption for the following fiscal year(s). To obtain the exemption, the claimant must be an owner or co-owner or a purchaser named in a contract of sale. The dwelling may be any place of residence subject to property tax; a single-family residence, a structure containing more than one dwelling unit, a condominium or unit in a cooperative housing project, a houseboat, a manufactured home (mobilehome), land you own on which you live in a state-licensed trailer or manufactured home (mobilehome), and the cabana for such a trailer or manufactured home (mobilehome) are examples. A dwelling does not qualify for the exemption if it is, or is intended to be, rented, vacant and unoccupied, or the vacation or secondary home of the claimant. If you do not occupy this parcel as your principal residence, please discard this form. If the homeowners exemption is granted and the property later becomes ineligible for the exemption, you are responsible for notifying the Assessor of that fact immediately. Section 531.6 of the Revenue and Taxation Code provides for a penalty of 25 percent of the escape assessment added for failure to notify the Assessor in a timely manner when property is no longer eligible for the exemption. As a reminder, your tax bill, or copy thereof, mailed by November 1 each year should be accompanied by a notice concerning ineligibility for the exemption. Once granted, the exemption remains in effect until terminated. Once terminated, a new claim form must be obtained from and filed with the Assessor to regain eligibility.

TIME FOR FILING

Alternative 1: The full exemption is available if the filing is made by 5 p.m. on February 15. If a claim is filed between February 16 and 5 p.m. on December 10, 80 percent of the exemption is available. Alternative 2: The full exemption (up to the amount of the supplemental assessment), if any, is available providing the full exemption has not already been applied to the property on the regular roll or on a prior supplemental assessment for the same year. To be applied, the filing must be made by 5 p.m. on the 30th day following the Notice of Supplemental Assessment issued as a result of a change in ownership or completed new construction. If a claim is filed after the 30th day following the date of the Notice of Supplemental Assessment, but on or before the date on which the first installment of taxes on the supplemental tax bill becomes delinquent, 80 percent of the exemption available may be allowed. Thereafter, no exemption is available on the supplemental assessment.

INSTRUCTIONS
If your name is printed on the form and you have sold the property, please send the form at once to the new owner. If someone elses name is printed on the form and you are now an owner of the property, or a purchaser under contract of sale, strike out the printed name and insert your own name, or add your name if you and the one whose name is printed are co-owners. Change the printed address if it is incorrect. If there are no entries printed on the form when you receive it, enter your full name and mailing address, including your zip code. ADDRESS OF THE DWELLING. If the parcel number or the legal description of the property and the address of the dwelling are printed on the form, check to see that they are printed correctly and correct them if they are not. These entries identify the dwelling on which you claim the exemption. If the dwelling has no street address, so state. Do not enter a post office box number for the address of the dwelling. TELEPHONE NUMBER. Enter the telephone number at which you can usually be reached during the daytime. SOCIAL SECURITY NUMBERS. Enter social security numbers as directed. If you or your spouse do not have a social security number write none in the space provided. If you or your spouse do not have a social security number but you have a Medicare or Medi-Cal number, enter that number. The disclosure of social security numbers is mandatory as required by Revenue and Taxation Code section 218.5 and Title 18, California Code of Regulations, section 135. (See Title 42 United State Code, section 405(c)(2)(C)(i), which authorizes the use of social security numbers for identification purposes in the administration of any tax.) The numbers are used by the Assessor to verify the eligibility of persons claiming the exemption and by the state to prevent multiple claims in different counties and to verify the eligibility of persons claiming income tax renters credits. The numbers are also used by the State Department of Child Support Services for locating absent parents and locating property which is owned by persons who are delinquent in their support payments; and by the State Department of Social Services to identify persons who own homes that have not been reported, if required, to the County Welfare Department. If you do not enter your social security number as directed, it may result in a delay in processing your claim or disallowance of the exemption. As noted on the claim form, social security numbers appearing thereon are not subject to public inspection. STATEMENTS. Please answer the applicable questions. The Assessor will allow the proper exemption(s). CERTIFICATION. A guardian, executor, or other legal representative may sign on behalf of an incompetent or deceased owner by inserting his or her name and capacity on the signature line and the date of death if the owner is deceased.