County Of Marin: Assessor-Recorder

Welcome to the on line forms section of the Marin Assessor-Recorder's website containing blank forms for printing. Brief descriptive information regarding the forms may be included below in addition to related information available elsewhere in the Marin Assessor-Recorder's web site. 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.

Before completing and submitting forms, please take the opportunity to be fully informed. Submission of completed forms to the Assessor-Recorder may have significant legal and/or property tax consequences and you may choose to seek professional guidance or legal advice. Recorder personnel are forbidden by California legal codes to practice law, which includes advising what forms are needed, how to fill them out, or giving any other legal advice (ref. Business and Professionals Code, Sec. 6125). Forms submitted to the Assessor-Recorder must be originals with original signatures. Do not submit copies, faxes, or e-mail forms for official records. If you have questions or wish additional information from the Assessor-Recorder's Office please call the telephone numbers indicated below, or by e-mail to assessor@marincounty.org, or regular mail to: Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913. Please refer to "Terms and Conditions," at the bottom of this page for disclaimer, copyright, and additional information.

For information regarding forms not available below please call the Assessor-Recorder's Office at telephone number (415) 473-7215, during normal business days between the hours of 9:00 am and 4:00 pm.

Forms Library:

Note: All 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.

Assessor Forms:

Preliminary Change of Ownership Report (BOE-502-A)

Claim for Reassessment Exclusion For Transfer Between Parent and Child (BOE-58-AH)

Claim for Reassessment Exclusion For Transfer From Grandparent To Grandchild (BOE-58-G)

Claim of Person(s) at Least 55 Years of Age for Transfer of Base-Year Value to Replacement Dwelling (BOE-60-AH)

Change of Ownership Statement Real Property or Manufactured Homes Subject to Local Property Taxes

Change in Ownership Statement Death of Real Property Owner (BOE-502-D)

Claim for New Construction Exclusion from Supplemental Assessment

Application for Reassessment of Property Damaged by Misfortune or Calamity

Request to Change Address

Initial Purchase Claim for Solar Energy System New Construction (BOE-64-SES)

Apartment House Property Statement (BOE-571-R)

Vessel Property Statement (BOE-576-D)

Aircraft Property Statement (BOE-577)

Business Property Statement (BOE-571-L)

Agricultural Property Statement (BOE-571-A)

Alternate Schedule A for Bank, Insurance Company or Financial Corporation (BOE-571-LA)

Recorder Forms:

Documentary Transfer Tax Transmittal

Documentary Transfer Tax Transmittal (Secure/Terminate Finances Only)

Document Cover Page

Declaration of Exemption From Survey Monument Preservation Fee

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ASSESSOR FORMS

Assessment Review (Prop 8)
The filing period for this request is from July 1 through November 1, inclusive.

In certain cases the assessor may need to assess property lower than its base year value plus inflation factors (Proposition 13 value) on January 1. Proposition 8 (Decline in value) is a temporary reduction in assessment that is automatically reviewed each following January 1 to determine if the value should be maintained, lowered, or increased as the market changes. Unless there is a change in ownership or new construction, the assessment can never increase above the factored base year value. When the property’s market value exceeds its factored base year value on a January 1 date, the assessor must again assess the property at its factored base year value.

You may not need to request an informal review of your property’s assessment. It is important to understand that the Assessor has been and will continue to be proactive in reviewing assessed values to ascertain whether a temporary reduction is warranted.

Preliminary Change of Ownership Report (BOE-502-A)
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. The form shall be signed by the transferee or an officer of the transferee and shall not be signed by an agent acting for a transferee. If the form is not filed, the Recorder will charge an additional fee of $20. Information which the transferee furnishes 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. Preliminary Change of Ownership Reports supplied to the Assessor-Recorder about a property transfer are confidential and not available for public inspection. This is a two page form to complete. Forms submitted to the Assessor-Recorder must be originals with original signatures. Do not submit copies, faxes, or e-mail forms for official records.
Revenue and Taxation Code Reference Section 480.3 et seq.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7231.

Claim for Reassessment Exclusion For Transfer Between Parent and Child (BOE-58-AH)
(Commonly known as Proposition 58)
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. An application form must be filed with our office to determine eligibility for this exclusion. This is a two page form to complete. Grandparent/child transfers may be excluded if both parents are deceased and a separate application may be requested by telephone at the number below.

Revenue and Taxation Code Reference Section 63.1.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7257.

Claim for Reassessment Exclusion For Transfer From Grandparent To Grandchild (BOE-58-G)
(Commonly known as Proposition 58G)
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. This exclusion only applies to transfers that occur on or after March 27, 1996. All of the parents of the grandchild must be deceased as of the date of transfer. The real property must be transferred from grandparents to their grandchildren. An application must be filed with the Assessor to determine eligibility for this exclusion.

Revenue and Taxation Code Reference Section 63.1.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7257.

Claim of Person(s) at Least 55 Years of Age for Transfer of Base-Year Value to Replacement Dwelling (BOE-60-AH) (Commonly known as Proposition 60)
Under certain conditions, persons aged 55 and older, or severely disabled persons of any age, may transfer the Proposition 13 factored base year value of their principal residence to a residence of equal or lesser value acquired or built as its replacement. Marin County accepts transfers of base year values for properties within Marin County but does not accept transfers of base year values from other counties. This form has one page to complete and one description page.
Revenue and Taxation Code Reference Section 69.5.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-3794.

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Change of Ownership Statement Real Property or Manufactured Homes Subject to Local Property Taxes (BOE-502-AH)
The law requires any transferee (buyer) acquiring an interest in real property or manufactured home subject to local property taxation, and that is assessed by Assessor, to file a Change of Ownership Statement with the County Recorder or Assessor. The Change of Ownership Statement must be filed at the time of recording or, if the transfer is not recorded, within 45 days of the date of the change in ownership, except that where the change in ownership has occurred by reason of death the statement shall be filed within 150 days after the date of death or, if the estate is probated, shall be filed at the time the inventory and appraisal is filed. The failure to file a change in ownership statement within 45 days from the date of a written request by the Assessor results in a penalty of either: (1) One hundred dollars ($100), or (2) 10 percent of the taxes applicable to the new base year value reflecting the change in ownership of the real property or manufactured home, whichever is greater, but not to exceed two thousand five hundred dollars ($2,500) if that failure to file was not willful. This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes, and be subject to the same penalties for nonpayment. The Change of Ownership Statement is used to report changes in ownership the Assessor-Recorder when the Preliminary Change of Ownership Report is not filed concurrently with the recordation of a document effecting a change in ownership or is filed incomplete. The Assessor-Recorder also sends this form to owners of unique or specialized-type properties when they change ownership. State law provides for a penalty if this form is not returned to the Assessor. Change of Ownership Statements supplied to the Assessor-Recorder about a property transfer are confidential and not available for public inspection. This is a two page form to complete.
Revenue and Taxation Code Reference Section 480 et seq.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7231.

Change in Ownership Statement Death of Real Property Owner (BOE-502-D)
Whenever an interest in real property is transferred by reason of death, certain information is required to be reported to the Assessor-Recorder. The purpose of the "Change of Ownership Statement Death of Real Property Owner” is to assist the Assessor-Recorder in determining the proper assessments after the death of a real property owner. Based on this information, the Assessor-Recorder determines if the transfer of an interest in real property is subject to, or may be excluded from, reassessment. To report the information requested by the Assessor-Recorder after the death of a real property owner, please complete and return the “Change of Ownership Statement Death of Real Property Owner”, to the Assessor-Recorder's Office.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7231.

Claim for New Construction Exclusion from Supplemental Assessment
(Commonly known as Builder's Exclusion)
This exclusion applies only if the owner notifies the Assessor in writing prior to, or within 30 days of, the commencement of construction that he/she offers or intends to offer for sale or other change in ownership, and that he/she requests exclusion from supplemental assessment. The exclusion also requires that the owner does not occupy, use, or intend to use, lease, or rent the property, except as model homes or other use as is incidental to an offer for a change in ownership. Under certain conditions, an o wner may not be required to provide the notice described above but should review the claim form and Revenue and Taxation Code Reference Section 75.12 for additional details. This is a two page form.
Revenue and Taxation Code Reference Section 75.12

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7215.

Application for Reassessment of Property Damaged by Misfortune or Calamity
This provision allows an assessee (owner or person liable for the taxes thereon) whose taxable property has suffered $10,000 or more in damages due to a misfortune or calamity (ex. fire, flood, or other disaster) to apply to our office for reassessment. Damage loss must be $10,000 or more of the taxable property's full cash value. This application must be timely filed within 60 days of the misfortune or calamity, or as otherwise provided by law, but in no case more than twelve months after the occurrence of said damage. This form has one page to complete and one description page.
Revenue and Taxation Code Reference Sections 51 and 170.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7215.

Request to Change Address a Property Owner's Mailing Address
This form is used to change a property owner's mailing address for property tax bills.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913.
For additional information from the Assessor-Recorder's Office please telephone (415) 473-7215.

Initial Purchaser Claim for Solar Energy System New Construction Exclusion (BOE-64-SES)
California law provides that under certain circumstances the initial purchaser of a new building with an active solar energy system may qualify for a reduction in the assessed value of the property. “Active solar energy system” means a system that uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy. “Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.

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, but only if the owner-builder did not receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in Revenue and Taxation Code section 75.12 (d).

To qualify for this reduction in the assessed value, a claim form must be completed and signed by the buyer and filed with the Assessor along with any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building.

Revenue and Taxation Code section 73.

Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913
For additional information from the Assessor-Recorder’s Office please telephone (415) 473-7215

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RECORDER FORMS

Marin County Recorder
Documentary Transfer Tax Guidelines

Documentary Transfer Tax is a tax on the value or consideration of real property transferred by deeds or other instruments. The State Revenue and Taxation Code 11902-11934 governs this tax. The tax code directs the Recorder to rely upon the declaration unless there is reason to believe otherwise. Documentary Transfer Tax is based on $500.00 increments and is charged at $0.55 for every $500.00 of value or consideration or portion thereof, minus any loans assumed in the sale or transfer. The City of San Rafael has enacted an ordinance that charges an additional real property transfer tax of $2.00 for each $1,000.00 of value or consideration or portion thereof with no exemption for assumed loans.

Common Exemptions

Gift Deed - A gift of property is exempt from tax provided that no new money or financing is involved.
Confirms Title in Grantees Name - A deed given to remove a cloud on title where the grantor has no interest in the property, such as one spouse deeding to the other to remove any possible community property interest, or a deed to remove an expired option to purchase, is exempt from tax.
To and from Revocable Trusts - A deed that transfers the grantor's interest to or from a revocable trust when the trust is solely for the benefit of the grantor, is exempt from tax.
Changes Manner in Which Title is Held - This only applies to conveyance where the grantors and grantees are the same and their percentage of interest does not change. A deed changing joint tenants to community property is the most common example of this exemption.
Confirms Name Change - This applies to a change in the name of the entity holding title, not a change in the entity. A name change upon marriage is an example of this exemption.
Conveyance to a Public Agency - If the United States or any political subdivision is acquiring title to property, the deed is exempt from transfer tax.
Some Leases and Assignment of Leases - A lease or assignment of lease with a term, plus any option(s) for renewal, of less than 35 years is exempt from tax.

Should there be any further questions, please contact the Recorder's office at (415) 473-6093 between 9:00am and 4:00pm, Monday through Friday excepting holidays.

Documentary Transfer Tax Transmittal
Unless the transfer is a direct sale at fair market value and all pertinent information is listed on the Preliminary Change of ownership report (PCOR), a Documentary Transfer Tax Transmittal will need to be included along with the Deed and PCOR.
Documentary Transfer Tax Transmittal (Secure/Terminate Finances Only)
If the transfer is solely to secure or terminate finances and is followed by a Deed of Trust, a documentary transfer tax worksheet for securing/terminating financing must accompany the deed.

Other Recorder Forms

Document Cover Page (GC 27361.6)
The top 2-1/2 inches of the first page or of any document submitted for recordation is reserved for recording information. The left-hand 3-1/2 inches of the space shall be used by the public to show the name of the person requesting recording and the name and address to which the document is to be returned following recording. In the event the first page or sheet of a document does not comply with these requirements, a separate page must be attached to the front of the document which meets these criteria and which reflects the title or titles of the document. Regular recording fees apply to the additional page.
Declaration Of Exemption From Survey Monument Preservation Fee (Chapter 3.49 Marin County Code)
The Marin County Board of Supervisors has adopted an ordinance establishing the Survey Monument User Fund and imposing a user fee of $10.00 per recorded deed. All Grant Deeds (with some exceptions, including those noted below) will be subject to this fee.

Grant Deeds excluded from this fee include deeds conveying easements or oil or mineral rights only; those recorded or re-recorded solely for the purpose of correcting an error in a previously recorded document; and deeds which describe the property conveyed as an entire lot (or lots) created by a final recorded map. No exemption will be granted, however, unless the document is accompanied by a signed Declaration.

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