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Forms & Functions

 

Business Services and Forms | Financial Disclosure Forms | Property Owner Exemption and Exclusion Forms | Institutional Exemption Forms | Other Exemptions | Mapping Request Forms | Possessory Interests Forms| Vital Records Request | Voter Sign-Up Forms

 

Additional forms not found on this page may be available on the California Assessor's e-Forms portal. Please click here to access and download more forms.

 

acrobat PDF documents require the Adobe Acrobat Reader which can be downloaded for free here.

 

 Business Services and Forms

 

Fictitious Business Names – Opening a Business

 

Few things are as important to a business as its name. That’s how your customers find your business and you begin to build your reputation and clientele.  To open a business that does NOT have the legal name of the owner, you must file a Fictitious Business Name (FBN) Statement.  Fictitious Business Names (FBN) Applications are good for 5 (five) years and then they must be renewed. Learn more about filing a fictitious business name statement.  Search the FBN database to see if that business name is already in use in San Mateo County.

 

Business Property Statement Form 571-L:

 

Unlike real property, business personal property is reappraised annually. If you own taxable personal property with an aggregate cost of $100,000 or more on January 1, or if the Assessor has requested a statement be filed, you are required by law to file a property statement that details the costs of all supplies, equipment, fixtures, leasehold improvements, land improvements, and land, as well as other requested information for each business location. Filing forms are mailed out the first week of February. The current year property statements and valuation factors will be posted to the website for download at about the same time. They are due April 1st and late if received after 5:00 p.m. on May 7th. Late filing penalties will apply for property statements received after May 7th.

 

Small business owners with personal property with a value of less than $7,500, may be exempt from personal property tax assessment in San Mateo County but are still required to file a statement if requested by the Assessor. For more information, call (650) 363-4501.

 

If you did not receive a Business Property statement and you need to file, follow these steps.

 

1. Select the applicable year.

 

Download additional property statement forms as needed:

 

2. Print the form

 

3. Include the account number, if you have one, on the printed form before filing it with this office. First-time filers should simply print 'New Account' across the top of the form and this office will assign an account number.

 

4. Send it to:

 

San Mateo County Assessor-Clerk-Recorder
ATTN: Personal Property Section
555 County Center
Redwood City, CA 94063

Download Valuation Factors

 

acrobat Download Agency Authorization Letter

 

acrobat Business Change Form

 

acrobat Historical Aircraft Exemption

 

acrobat Frequently Asked Questions (FAQ) for the Business Owner/Agent

 

acrobat Statement of Withdrawal from a Partnership Operating under a Fictitious Business Name

 

acrobat Statement of Abandonment of the Use of a Fictitious Business Name

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 Financial Disclosure Forms/Conflict of Interest Reporting Requirements

 

Financial Disclosure Form

 

The Political Reform Act (Gov. Code sections 81000- 91015) requires most state and local government officials and employees to publicly disclose their personal assets and income. They also must disqualify themselves from participating in decisions which may affect their personal economic interests. The Fair Political Practices Commission (FPPC) is the state agency responsible for issuing the Statement of Economic Interests, Form 700, and for interpreting the law's provisions. Most statements are filed with the agency and originals are forwarded to the Fair Political Practices Commission. These reports are open to public inspection and may be reproduced upon request.

 

Financial Disclosure Form 700

 

Form 700 FAQs

 

FPPC Website - http://www.fppc.ca.gov

 

To obtain copies of Form 700 filed by public officials (87200 filers)

http://www.fppc.ca.gov or call 1-866ASKFPPC

 

Superior Court Judges

Board of Supervisors

County Manager

District Attorney

Treasure-Tax Collector

Planning Commissioners


Form 700 prior years

Adopting a Conflict of Interest Code

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 Property Owner Exemption and Exclusion Forms

 

Builder's Exclusion for Single-Family Residential Properties Only

 

New Law for Builders of Five or More Single-Family Residences in a Subdivision effective Jan. 1, 2006 (Revenue & Taxation Code 75.12, (1) Section B)

 

Builders will be automatically excluded from a supplement assessment on new construction if the property they are building will be offered for sale, and:

  • it is subdivided into five or more parcels
  • a map describing the parcels has been recorded, and
  • the zoning regulations or building permits for the parcels require that single-family residences will be constructed on them.

Look at the law to find out if you automatically qualify and if there are other conditions that might apply.  For information: www.leginfo.ca.gov/calaw.html and search Revenue & Taxation Code 75.12.

 

 

Exclusion for Builders of Four or Fewer Single-Family Residences

 

Builders of four or fewer single-family residences may be exempted from a supplemental assessment on new construction that is built for sale.

 

The builder must file a claim for exclusion within 30 days of starting construction. The form is available at the Assessor's Division and should be completed and returned to that office.

 

If the builder does not file the form within 30 days of starting construction, a supplemental assessment for the value of the new construction is assessed to the builder upon completion of construction.

 

If the exclusion is granted, a supplemental assessment is not created until the property is sold.

 

acrobat Print a claim form

 

 

Decline in Market Value (Proposition 8) - Property Tax Relief

 

The assessed value of a property should never be higher than the property's value on the open market. Occasionally, market forces and other factors will cause a property's value to decline significantly enough to create that situation. In these cases, the Assessor may lower the assessed value of any real property if it is higher than the market value as of January 1.

 

Each case is reviewed individually at the request of the property owner. The Assessor considers both land and improvements when determining the January 1 market value.

 

Decline in Value Reassessment Application Form

 

 

Disabled Veterans’ Exemption

 

Disabled veterans of military service may be eligible for up to a $187,399 property tax exemption. Qualifying veterans must have been disabled due to a service-related injury or disease while in the armed forces, and must be a resident of California as of January 1 of the year in which they are applying for an exemption.

 

Veterans with 100% disability, or partially disabled and unemployable, or their unmarried surviving spouses, are eligible for up to a $124,932 exemption. If total household income does not exceed $56,101, the 100% disabled veteran may qualify for up to a $187,399 exemption.

 

Qualifying income levels are subject to change.

 

For information, call (650) 363-4500 or e-mail the Assessor's Division

 

 

Calamity Relief

 

If a calamity such as fire, earthquake or flood damages or destroys your property, you may be eligible for property tax Saving, provided the loss exceeds $10,000. In such cases, the Assessor's Division will reappraise the property to reflect its damaged condition. If the property is rebuilt in a like or similar manner to the original, the property will retain its previous value for tax purposes.

 

Deadline
To qualify for property tax Saving, you must file a calamity claim form with the Assessor's Division within one year from the date the property was damaged or destroyed.

acrobat Calamity Form

 

 

Homeowners’ Exemption

 

If you own a home and occupy it as your principal place of residence on January 1, you may apply for an exemption of $7,000 from the home's assessed value, which reduces your property tax bill. There is no charge for filing for the Homeowner Exemption. New property owners will automatically receive an exemption application in the mail. Homeowner Exemptions may also apply to a supplemental assessment if the property was not previously receiving a Homeowner Exemption on the annual Assessment Roll.

 

Please note that California law provides for only one Homeowner Exemption per owner at their principal place of residence, so a second home would not qualify for the exemption.

 

San Mateo County residents may request a Homeowner Exemption claim form from this website.  Residents of other counties should contact their local assessor's office for these forms.

 

To request a Homeowner's Exemption claim form, include the property address, your mailing address and/or your Assessors Parcel Number.

 

 

Property Tax Saving Program for Senior Citizens, Blind, or Disabled Persons

 

The 2009/2010 state budget suspended funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, Which provides direct cash assistance. The Franchise Tax Board (FTB) will not be issuing Homeowner and Renter Assistance (HRA) Program instruction booklets and will not accept HRA claims for the 2009 claim year. For the most current information on the HRA program, go to ftb.ca.gov and search for HRA.


Blind, disabled or elderly homeowners having a household income of $39,699 or less may qualify for a cash reimbursement to pay property taxes by filing Form 9000. The funding agency is the California Franchise Tax Board. The California Franchise Tax Board may adjust the income amount from time to time.

 

This program will not reduce the amount of taxes owed, nor will it result in a lien against the property.

 

Deadline


The filing period for the property tax Saving program is from July 1st through October 15th. For information and an application, call the California Franchise Tax Board, toll free, at 1 (800) 868-4171.

This is a free service.  There is no charge or fee to file this claim.

 

San Mateo County residents may request an application from the Assessor-Clerk-Recorder's Office by calling (650) 363-4500.  Ask to speak with a person in the Appraisal Support section.

 

Agencies that also provide free assistance with filing form 9000 claims:

 

City of Daly City -- City Clerk's Office
333-90th Street
Daly City , CA   94015
(650) 991-8078
Magnolia Senior Center
601 Grand Avenue , 3rd Floor
South San Francisco, CA  94080
(650) 829-3820
El Camino Senior Center
33 Arroyo Drive
South San Francisco , CA   94080
(650) 877-5996
San Mateo Senior Center
50 E. 5th Avenue
San Mateo , CA   94401
(650) 342-0822
Senior Coastsiders
535 Kelly Avenue
Half Moon Bay , CA
(650) 726-9056
 

 

 

Parent & Child and/or Grandparent-Grandchild Reassessment Exclusions – Prop 58 & 193

 

The transfer of real property between parents and children or from grandparents to grandchildren may be excluded from reappraisal for property tax purposes. You must file a claim to determine eligibility.

 

Application form for parent-child reassessment exclusion

 

Application form for grandparent-grandchild reassessment exclusion

 

Change in Ownership Statement - Death of Real Property Owner

 

 

Properties Acquired by Governmental Entities (known as Eminent Domain-Proposition 3)

 

If a government agency acquires your property, you may have the right to retain its existing value and transfer it to a replacement property. Both properties must be comparable.

 

Deadline


An application form must be filed with the Assessor within four years of the date the government agency acquired the property.

 

acrobat Properties Acquired by Governmental Entities Claim Form

 

Preliminary Change in Ownership Report From - BOE 502-A

 

To be completed by transferee (buyer) prior to transfer of subject property in accordance with section 480.3 of the Revenue and Taxation Code. A Preliminary Change of Ownership Report must be filed with each conveyance in the County Recorder’s office for the county where the property is located; this particular form may be used in all 58 counties of California.

 

acrobat Preliminary Change in Ownership Report Form

 

 

Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons

 

On February 20, 2009, the Governor signed Chapter 4, Statutes of 2009, which immediately suspends the Senior Citizens' Property Tax Deferral Program. This legislation prohibits the filing of claims for property tax postponement and prohibits the Controller for accepting claims for property tax postponement pending modification or repeal of this new law. However, the Controller's Office will continue processing claims postmarked pior to February 20, 2009. For the most current information on the PTP programe please visit our website at sco.ca.gov.


The State of California may pay all or part of the property taxes on the home or mobile home of persons who are blind, disabled, and older than 62 years of age and who have an annual income of $24,000 or less. This deferred payment is a lien on the property and becomes due upon sale, change of residence, or death.

 

The application process requires the homeowner to file a claim form with the California State Controller's Office. The Controller will establish an account to pay all or part of property taxes on the home. A Property Tax Postponement lien will be recorded on the home. Simple interest will accrue on the postponed amount at a rate set in July by the California Legislature. Contact the State Controller's Office, toll free, at 1 (800) 952-5661.

 

The lien and interest are not due until the resident moves out of the home, sells or otherwise conveys title to another or dies without a spouse or other qualified individual continuing to reside in the home. Repayment is required if future property taxes or other senior liens become delinquent.

 

Deadline


The filing period for property tax postponement is the third Monday in May through December 10. A claim must be filed each year that the homeowner wishes to participate in the program. For more information and an application, call the State Controller's Office, toll free, at 1 (800) 952-5661.

 

Reappraisal Exclusion for Seniors – Propositions 60, 90, 110

 

Disabled property owners or persons over age 55 can sell their home and buy a replacement residence of equal or lesser value and transfer the tax value of the home sold to the new home one time only. The effect of this is to avoid a reappraisal of the value of the new home up to the purchase price. Time limits do apply.

 

acrobat More information on reappraisal exclusion

 

Reappraisal exclusion claim form

 

Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (Proposition 110)

 

acrobat Proposition 110 Certificate of Disability form

 

Williamson Act Land Conservation Program

 

acrobat Agricultural Preserve/Williamson Act Questionnaire (January 1, 2016 – December 31, 2016)

 

In accordance with the Williamson Act, the Assessor is required by law to appraise land restricted by a land conservation contract on the basis of current economic rent.  In order to appraise land by this method, it is necessary for the Assessor to request current data on income, rentals, expenses and production for the particular type of operation involved.


Each year, the Assessor’s Division mails the Agricultural Preserve/Williamson Act questionnaire to eligible property owners to assist in the discovery of this information.  Per Revenue and Taxation Code Section 441(d), the property owner is required to furnish the Assessor, within a reasonable time frame, with the relevant data necessary for an accurate appraisal.  We kindly ask that each property owner complete and return the questionnaire by March 3, 2017.

 

IMPORTANT INFORMATION FOR PROPERTY OWNERS:  If you are currently classified as a Williamson Act property owner and did not receive this questionnaire, please call the Assessor’s Division at (650) 363-4500 or e-mail us at specialprop@smcare.org to request a pre-populated form with information specific to your property.  This will expedite processing of the form upon receipt.

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 Institutional Exemption Forms

 

Property used exclusively for a church, college, cemetery, museum, school, or library may qualify for an exemption that will reduce the owner's property tax liability. Properties owned and used exclusively by a non-profit religious, charitable, scientific, or hospital corporation may also be eligible.

 

Request a specific form to be mailed to you by sending us an email to institutionalexemptions@smcare.org.

 

 

Church Exemption

 

The church exemption is available for buildings, land on which they are situated including parking lots, equipment, whether owned or lease which, as of the lien date on January 1st, are used exclusively for religious worship. Areas used for non-worship activities or living quarters are not eligible for the exemption. Religious organizations that own real property most commonly file the Religious or Welfare Exemption claims because of the broader scope of the exemptions. For more information click acrobat here.

 

Download Church Exemption form acrobat BOE-262-AH

acrobat Property Use Report

 

Religious Exemption

 

The religious exemption is available to property owned and operated by religious organizations. The exemption applies to property used for worship, fellowship, religious counseling, offices, parking, and school grades 12 and under. Buildings under construction, which will be used for the purposes stated above, are eligible for the exemption. Living quarters are not eligible under this exemption, but may be eligible under the welfare exemption. For more information click acrobat here.

 

Download Religious exemption form acrobat BOE-267-S

acrobat Property Use Report

 

 

Claim for Welfare Exemption (First Filing)

 

The welfare exemption is available for real and personal property owned and used exclusively by non-profit organizations formed for religious, scientific, hospital or charitable purposes. The welfare exemption is jointly administered by the Board of Equalization (Board) and the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor’s Division. The Board determines whether the organization is eligible to receive the exemption and the Assessor determines whether the use of the property is eligible for the exemption. Before the Assessor can approve the exemption, the organization must apply for and the Board must issue an Organization Clearance Certificate. Property owned by a limited partnership must also obtain a Supplemental Clearance Certificate from the Board. For more information click acrobat here.

 

Download welfare exemption form acrobat BOE-267

acrobat Property Use Report

 

For information regarding the Organization Clearance Certificate and Welfare Exemption requirements please go to http://www.boe.ca.gov/proptaxes/welfarevets.htm and acrobat http://www.boe.ca.gov/proptaxes/pdf/pub149.pdf.

 

In addition, supplemental affidavits and/or a property use report may need to be filed:

 

Welfare Exemption Supplemental Affidavit, Housing-Elderly or Handicapped Families

Download exemption form acrobat BOE-267-H

 

Welfare Exemption Supplemental Affidavit, Rehabilitation-Living Quarters (Yearly Filing)

Download exemption form acrobat BOE-267-R

 

Welfare Exemption Supplemental Affidavit Housing-Lower Income Households Eligibility Based on Family Household Income (Yearly Filing)

Download exemption form acrobat BOE-267-L

 

Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households (Limited Partnership) Eligibility Based on Family Household Income (Yearly Filing)

Download exemption form acrobat BOE-267-L1

Public School Exemption

 

The public school exemption is available for public schools, including charter schools. Public schools use the exemption for lease real or personal property. Charter schools must submit a copy of the charter when applying for this exemption.

 

Download Public School exemption form acrobat BOE-268-A

acrobat Property Use Report

 

College Exemption

 

The college exemption is available for buildings, land, equipment and securities, whether owned or lease which are used exclusively for educational purposes by a non-profit educational institution of collegiate grade.

 

Download College exemption form acrobat BOE-264-AH

acrobat Property Use Report

 

Cemetery Exemption

 

The cemetery exemption is available to real and personal property which is used or held exclusively for the burial or other permanent deposit of human dead or for the care and maintenance of the property or the dead, except when used or held for profit.

 

Download Cemetery exemption form acrobat BOE-265

acrobat Property Use Report

 

Lessors’ Exemption Claim

 

The lessors’ exemption claim is available to property owners of either real or personal property that lease to free public libraries, free museums, public schools, community colleges, state colleges, state universities, the University of California, churches, and non-profit colleges and universities. Both the owner of the property and the exempt organization are required to sign the claim. The benefit of this exemption must go to the exempt organization in the form of a rent reduction or direct refund, unless otherwise stated in the lease. A copy of the lease is required to be submitted with the first claim.

 

Download Lessor's exemption form acrobat BOE-263

acrobat Property Use Report

 

Free Public Library/Museum

The free public library/free museum exemptions are available to property used for these purposes and are free and open to the general public on a regular basis.

 

Download Free Public Library/Museum exemption form acrobat BOE-268-B

acrobat Property Use Report

 

Veterans’ Organization

The veterans' organization exemption is available for all real property used by, operated exclusively for charitable purposes by, and owned by a veterans' organization.

 

Download Veterans' Organization exemption form acrobat BOE-269-AH

acrobat Property Use Report

 

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Other Exemptions

 

Please contact the Assessor’s Division for information regarding the following exemptions:

 

  • Aircraft for Display
  • Exhibition
  • Historical Aircraft
  • Vessel
  • Work of Art

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 Possessory Interests Forms

 

California law requires every state or local governmental entity that is the fee owner of real property in which one or more taxable possessory interests have been created or renewed to provide the assessor of the county in which the property is located information identifying the holder(s) of a taxable possessory interest, the property involved, and the terms and conditions of the agreement giving rise to the taxable possessory interests. The agency may provide the county assessor the information on either (1) a preliminary change in ownership report or change in ownership statement, or, (2) an annual real property usage report. If, as of January 1 this year, your agency owns any property with taxable possessory interests that have not already been reported on a preliminary change in ownership report or on a change in ownership statement, you are required to complete and file this form with the county assessor by February 15.

 

acrobat Possessory Interests Annual Usage Report Form BOE-502-P

acrobat 2017 Possessory Interests Annual Usage Supplemental Schedule Form

acrobat 2017 Possessory Interests Annual Usage Form 502 Cover Letter

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 Mapping Request Forms

 

An owner can request to have their parcel split or combined if an APN can be described/delineated by existing parcel and or lot lines and the parcels of land in the opinion of the assessor can be redefined without compromising ownership, tax rate areas, general use and assessment of the land. In order to make a change, the owner must put their request in writing (on the form listed below), meet the legal requirements and mail or hand-deliver the signed request to the San Mateo County Assessor-County Clerk-Recorder's Office, Assessor’s Division.

 

What is an assessment parcel?  An “assessment parcel” is a land area that is under one ownership and for general use.  Parcels are referred to by their “assessment parcel number”or APN. An APN delineates land area as it is owned rather than as it may have been plotted on a subdivision or other map. It is an area of land that in the opinion of the assessor should be included under one description for assessment purposes after consideration of all legal factors. (Assessor Handbook 215)

 

acrobat Request for Combination of Assessed Parcels in San Mateo County

acrobat Request for Subdivision of Assessed Parcels in San Mateo County

acrobat Subdivision Assessment Data Request

 

Phone:  (650) 363-4500
email:  mapping@smcare.org

 

Drop off or mail requests to:

San Mateo County

Assessor-County Clerk-Recorder's Office, Assessor's Division
555 County Center, 3rd Floor - ATTN: Mapping
Redwood City, CA 94063

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 Vital Records (birth,death and marriage certificates)

 

During different times in our lives, we are asked to produce certified copies of birth or death certificates—to enroll children in preschool and Little League, to get a passport, to sign up for Social Security or to settle the affairs of an estate.  You can obtain certified copies of birth and death certificates upon request.  In order to protect your privacy and personal information, you must produce identification when you purchase the copies or send in a notarized request in the mail.  You may download an application, fill it out and bring it to the San Mateo County Assessor-County Clerk-Recorder's Office, Clerk’s Division or take it to a Notary for notarization and then mail it to:

 

Office of Mark Church
Assessor-County Clerk-Recorder & Chief Elections Officer
County Clerk-Recorder
555 County Center
Redwood City, CA  94063

acrobat Application for Certified Copy of Birth Record

acrobat Application for Certified Copy of Death Record

acrobat Application for Certified Copy of Marriage Record

 

Resources:

 

Legal: http://www.leginfo.ca.gov/calaw.html
Board of Equalization: www.boe.ca.gov

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 Voter Sign-Up Forms

 

Register to Vote

Vote by Mail

Poll Worker Service - Sign Up to Work at the Polls(those who serve are paid for their service)