In California, estates above a certain threshold are subject to statelevel estate taxes. Sellers of California real estate use Form 593, Real Estate Withholding.Statement, to claim an exemption from the real estate withholding requirement. Contact Us. Registrar of Voters. 925-335-7800. Download PDF BOE-266 REV. Under section 7508A, the IRS gives affected taxpayers until Oct. How to Apply for the Measure T exemption online: Website: Online Application Portal (OAP.SCICG.