Lessors of Real Estate Forms for Orange

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FAQ

The AIR forms are designed to keep the transaction moving. The CAR forms allow the buyer more time to inspect, perform, or extend the closing date. Often, it is also more likely the buyer can get the deposit refunded if a CAR form is used.

The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor. A person filing for the first time on a property may file anytime after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.

Proposition 19 is constitutional amendment that limits people who inherit family properties from keeping the low property tax base unless they use the home as their primary residence, but it also allows homeowners who are over 55 years of age, disabled, or victims of a wildfire or natural disaster to transfer their

Include form BOE-19-DC, Certificate of Disability, when filing this form. You may also qualify for exclusion from reassessment for new construction which makes an existing dwelling more accessible to a severely and permanently disabled person who is a permanent resident of the dwelling.

You may download the a p p l i c a t i o n f rom our website at or call our office at (951) 955-6200 to request the application. For a list of Frequently Asked Questions on Prop. 19, please visit the State Board of Equalization website at .

To qualify for a Prop 19 tax base transfer, a few criteria must be met. First, either the claimant or claimant's spouse must be age 55 or older when the original residence is sold. Second, the replacement residence must be purchased within two years either before or after the current residence is sold.