The disclosure of social security numbers is mandatory as required by Revenue and Taxation Code section 63.1. [See Title 42 United
States Code, section 405(c)(2)(C)(i) which authorizes the use of social security numbers for identification purposes in the administration of any
tax.] A foreign national who cannot obtain a social security number may provide a tax identification number issued by the Internal Revenue
Service. The numbers are used by the Assessor and the state to monitor the exclusion limit.
B. TRANSFEROR(S)/SELLER(S)
Transferor
Transferor
Was this property the transferor’s principal residence?
YesNo
If yes, please check which of the following exemptions was granted or was eligible to be granted on this property:
Homeowners' ExemptionDisabled Veterans' Exemption
Have there been other transfers that qualified for this exclusion?
YesNo
If yes, please attach a list of all previous transfers that qualified for this exclusion. (This list should include for each property: the County,
Assessor’s parcel number, address, date of transfer, names of all the transferees/buyers, and family relationship. Transferor’s principal
residence must be identified.)
Was only a partial interest in the property transferred?
YesNo
Was this property owned in joint tenancy?
YesNo
If the transfer was through the medium of a trust, you must attach a copy of the trust.
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 and correct to the best of my knowledge and that I am the parent or child (or transferor’s legal representative) of the transferees listed in Section C. I knowingly am granting this exclusion and will not file a claim to transfer the base year value of my principal residence under Revenue and Taxation Code section 69.5.
C. TRANSFEREE(S)/BUYER(S)
Transferee
Transferee
If stepparent/stepchild relationship is involved, was parent still married to or in a registered domestic partnership (registered means
registered with the California Secretary of State) with stepparent on the date of purchase or transfer?
YesNo
If no, was the marriage or registered domestic partnership terminated by:
DeathDivorce/Termination of partnership
If terminated by death, had the surviving stepparent remarried or entered into a registered domestic partnership as of the date of purchase
or transfer?
YesNo
If in-law relationship is involved, was the son-in-law or daughter-in-law still married to or in a registered domestic partnership with the
daughter or son on the date of purchase or transfer?
YesNo
If no, was the marriage or registered domestic partnership terminated by:
DeathDivorce/Termination of partnership
If terminated by death, had the surviving son-in-law or daughter-in-law remarried or entered into a registered domestic partnership as of
the date of purchase or transfer?
YesNo
ALLOCATION OF ExCLUSION (If the full cash value of the real property transferred exceeds the one million dollar value exclusion, the transferee must specify on an attachment to this claim the amount and allocation of the exclusion that is being sought.)
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 and correct to the best of my knowledge and that I am the parent or child (or transferee’s legal
representative) of the transferors listed in Section B; and that all of the transferees are eligible transferees within the meaning of section 63.1 of
the Revenue and Taxation Code.
D. ADDITIONAL DETAILS
Note: The Assessor may contact you for additional information.
B. ADDITIONAL TRANSFEROR(S)/SELLER(S) (continued)
C. ADDITIONAL TRANSFEREE(S)/BUYER(S) (continued)
Instruction
CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD
IMPORTANT: In order to qualify for this exclusion, a claim form must be completed and signed by the transferors and a transferee and filed with the Assessor. A claim form is timely filed if it is filed within three years after the date of purchase or transfer, or prior to the transfer of the real property to a third party, whichever is earlier. If a claim form has not been filed by the date specified in the preceding sentence, it will be timely if filed within six months after the date of mailing of a notice of supplemental or escape assessment for this property. If a claim is not timely filed, the exclusion will be granted beginning with the calendar year in which you file your claim. Complete all of Sections A, B, and C and answer each question or your claim may be denied. Proof of eligibility, including a copy of the transfer document, trust, or will, may be required. In situations where all information is not known by the due date, the parties should file this claim with as much information as possible, and later amend the claim with any revised information.
Please note:
1. This exclusion only applies to transfers that occur on or after November 6, 1986;
2. In order to qualify, the real property must be transferred from parents to their children or children to their parents;
3. If you do not complete and return this form, it may result in this property being reassessed.
4. California law provides, with certain limitations, that a “change in ownership” does not include the purchase or transfer of:
•The principal residence between parents and children, and/or
•The first $1,000,000 of the factored base year value of other real property between parents and children.
NOTE: Effective January 1, 2009, Revenue and Taxation Code Section 63.1(j) allows a county board of supervisors to authorize a one-timeprocessing fee of not more than $175 to recover costs incurred by the county assessor due to the failure of an eligible transferee to file a claim forthe parent-child change in ownership exclusion after two written requests have been sent to an eligible transferee by the county assessor.
