Assessor Forms

Standard Forms for the Assessor's Office

Welcome to the on line forms section of the Kings County Assessor's website containing blank forms for printing. A brief description of each form may be found below. The forms are in an Adobe Acrobat format. If you do not have Adobe Acrobat, you may download the free application by clicking here: Download Adobe Acrobat Reader.

All Forms submitted must be originals with original signatures. If you have questions or wish additional information or need forms that are not listed below please call the office at (559) 582-3211 Ext. 2486.

Note: Some forms are interactive, this allows you to either complete the form on the web then print the completed form, or just print the blank form and complete it later. Interactive forms are designated with an (I) for interactive, (PI) for partially Interactive. If not designated the form is not interactive.

For any additional BOE forms please follow the following link: https://www.capropeforms.org/counties/kings

Business Property Statement (BOE-571-L)

California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1st. This form is for declaration of all assessable business property situated in Kings County which you owned, claimed, possessed, controlled, or managed on the tax lien date cited on the form. Please note that if your business has closed prior to January 1st. you may complete page two of this form on-line. Print the whole form, sign the statement on page two and the bottom of page three and return the entire form to the Kings County Assessor.

2017 BOE 571-L

 Agricultural Property Statement (BOE-571-F)


California law prescribes a yearly ad valorem tax based on property as it exists at 12:01 a.m. on January 1st. This form is for declaration of all assessable agricultural property situated in Kings County which you owned, claimed, possessed, controlled, or managed on the tax lien date cited on the form. If you have filed a 571-F in the past, contact the Assessor's Office for an itemized list of the property we currently have on file.

2017 BOE 571-F 

Supplemental Form for Moved, Sold, or Closed Businesses 

Use this form to report a business located in Kings County that has moved, closed or been sold prior to the lien date cited on the form.

 Alternate Schedule A For Bank, Insurance Co., Or Financial Corporations Fixtures


This schedule is applicable ONLY to: (1) banks and financial corporations that are subject to taxation under the provisions of Section 23181 et seq of the Revenue and Taxation Code; and (2) insurance companies that are subject to taxation under provisions of section 28 of Article XIII of the California Constitution.

 2017 Alternate Schedule A

Apartment House Property Statement 

California law requires that every person, upon request of the Assessor, shall file a written property statement under penalty of perjury with the Assessor within such time as the Assessor may appoint. This form is for declaration of all assessable furnishings and related equipment situated in Kings County which you owned, possessed, or controlled on the tax lien date cited on the form. If you have filed a 571-R in the past, contact the Assessor's Office for an itemized list of the property we currently have on file.

 2017 BOE 571-R

Supplemental Schedule for Reporting Monthly Acquisitions and Disposals of Property Reported on Schedule B of the Business Property Statement

This form is for the monthly declaration of all acquisistions and disposals of property located in Kings County reported in Columns 1,2,3, or 4 on Schedule B for the time period cited on the form.

 2017 BOE 571-D

Statement for Change in Control and Ownership of Legal Entities

Whenever there is a change in control pursuant to section 64(c) of the Revenue and Taxation Code (R&TC) or a change in ownership pursuant to R&TC section 64(d) of a legal entity, and the legal entity owned or leased an interest in California real property as of that date, the person or legal entity acquiring ownership control or the legal entity that has undergone a change in ownership must file the BOE-100-B, Statement of Change in Control and Ownership of Legal Entities (statement) with the Board of Equalization (BOE) at its office in Sacramento within 90 days of the change in control or ownership (R&TC section 480.1 and 480.2). In addition, any legal entity is required to file a statement with the BOE within 90 days of the date of the BOE’s request regardless of whether a change in control or ownership of the legal entity has occurred.

Claim For Homeowners Property Tax Exemption

To claim this exemption you must be the 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 (mobile home), land you own on which you live in a state-licensed trailer or manufactured home (mobile home), and the cabana for such a trailer or manufactured home (mobile home) 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.

Change of Address Request

Use this form to notify the Assessor's Office of a permanent change in the location you wish to have all correspondence including your tax bill mailed to. 

Disaster Relief Claim Form

The California Revenue and Taxation Code Section 170 and the Kings County Code of Ordinances provides that every assessee for any taxable property, or any person liable for the taxes thereon, whose property is physically damaged or destroyed in value of ten thousand dollars ($10,000.00) or more, without fault of the assessee or person, may apply for reassessment of that property, within one year of the occurrence of the damage.

State law requires real property transferees (buyers) to complete and file a Preliminary Change of Ownership Report with the County Recorder's Office at the time of recording any document effecting a change in ownership. If the form is not filed, the Recorder is required to charge an additional fee of $20 at the time of recording. Information provided on this form assists the Assessor to determine whether there is a change in ownership and if so, the fair market value of the property. By law, the Preliminary Change of Ownership Reports is a confidential document and is not subject to public inspection.

Change of Ownership Statement - Death of Real Property Owner

State law requires that the personal representative shall file a change in ownership statement with the county recorder or assessor in each county in which the decedent owned real property at the time of death that is subject to probate proceedings.The statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk.  In all other cases in which an interest in real property is transferred by reason of death, including a transfer through the medium of a trust, the change in ownership statement or statements shall be filed by the trustee (if the property was held in trust) or the transferee with the county recorder or assessor in each county in which the decedent owned an interest in real property within 150 days after the date of death.

Claim For Reassessment Exclusion For Transfers Between Parent & Child


The transfer of property between parents and children may be excluded from reappraisal for property tax purposes. The principal place of residence and up to a maximum of $1,000,000 assessed value of other property may be transferred by each parent or child. This application form must be filed with our office to determine eligibility for this exclusion.

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 the claim.

NOTE

  • This exclusion only applies to transfers that occur on or after November 6, 1986.
  • In order to qualify, the real property must be transferred from parents to their children or children to their parents.

**PLEASE NOTE: Effective July 1, 2009, the failure to submit a parent-child exclusion form as required under Revenue & Taxation Code Section 63.1 (j) may result in a one time application filing fee of $175. If you have any questions please contact the Assessor's Office at the number listed above.

Claim For Reassessment Exclusion For Transfers Between Grandparent & Grandchild

California law provides, with certain limitations, that a “change in ownership” does not include the purchase or transfer of:
  • The principal residence from grandparents to grandchildren, and/or
  • The remainder of the first $1,000,000 of other real property between parents and children.

This application form must be filed with our office to determine eligibility for this exclusion.

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 the claim.

NOTE

  • This exclusion only applies to transfers that occur on or after March 27, 1996
  • The real property must be transferred from grandparents to their grandchildren
  • In order to qualify, all the parents of that grandchild must be deceased as of the date of purchase or transfer. As used in the preceding sentence, parents are those persons who qualify under section 63.1 as children of the grandparents. However, for transfers that occur on or after January 1, 2006, a son-in-law or daughter-in-law of the grandparent that is a stepparent to the grandchild need not be deceased in meeting the condition that “all of the parents” of the grandchild must be deceased.

**PLEASE NOTE: Effective July 1, 2009, the failure to submit a grandparent-grandchild exclusion form as required under Revenue & Taxation Code Section 63.1 (j) may result in a one time application filing fee of $175. If you have any questions please contact the Assessor's Office at the number listed above.

Application for Base Year Transfer

California law allows any person who is at least 55 years of age and who resides in a property eligible for the Homeowners' Exemption (place of residence) or who currently receiving the Disability Veterans' Exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value within the same county.

Claim for Base Year Transfer - Acquisition by Public Entity 

California law provides that under certain conditions a person may transfer the base year value of his or her property to a comparable replacement property if that original property has been taken by eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation.
  

Claim For New Construction Exclusion From Supplemental Assessment (I)

Section 75.12 of the California Revenue and Taxation Code provides that any real property on which new construction is completed and which qualifies for the exclusion under Section 75.12 shall not be added to the supplemental roll until the date that the property, in whole or in part:

  1. Changes Ownership
  2. Is rented or leased
  3. Is occupied or otherwise used by the owner or with the owner's consent, except a model home or other use which is incidental to an offer for a change of ownership, whichever comes first.

This exclusion applies only if the owner notifies the Assessor in writing prior to the commencement of construction and does not intend to rent, lease, occupy, or otherwise use that property, except model homes or other use as is incidental to an offer for a change in ownership, and the owner requests the application of this section.

Initial Purchaser Claim for Solar Energy New Construction Exclusion

This form is not intended for property owners that have contracted to have a solar energy system constructed on a building that they currently own. It is only intended for solar energy systems constructed by the owner-builder (developer) of a building at the same time as the construction of the building itself.

Section 73(e) of the California Revenue and Taxation Code states, in part, that "for purposes of this section, "the construction or addition of any active solar energy system" includes the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from "newly constructed" provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder"

In order for the purchaser of the building to receive the new construction exclusion, they must complete this form and provide to the assessor any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser by the Public Utilities Commission, the State Energy Resources Conservation and Development Commission, an electrical corporation, a local publicly owned electric utility, or any other agency of the State of California.

Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.

Acrobat Reader Flash Player QuickTime Windows Media Player Microsoft Silverlight Word Viewer Excel Viewer PowerPoint Viewer