Standard Forms for the Assessor's Office

Welcome to the online 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, wish additional information, or need forms that are not listed below please call the office at (559) 852-2486.

PROPOSITION 19 INFORMATION:  Forms impacted by the passage of Prop. 19, including those for Parent to Child, Grandparent to Grandchild, Base Year Transfers, and Base Year Transfers due to Natural Disasters, can be found on our Proposition 19 Information page.

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.

• Change of Address Request (I)
• BOE 571-L: Business Property Statement (PI)
• BOE 571-F: Agricultural Property Statement (PI)
• Supplemental Form for Moved, Sold, or Closed Businesses (I)
• Supplemental form for Moved or Sold Aircraft or Vessels
• BOE 571-LA: Alternate Schedule A for Banks, Insurance Co., or Financial Corporation Fixtures (PI)
• BOE 571-R: Apartment House Property Statement (PI)
• BOE 571-D: Supplemental Schedule for Reporting Monthly Acquisitions and Disposals of Property Reported on Schedule B of the Business Property Statement (I)
• BOE 100-B: Statement for Change in Control and Ownership of Legal Entities
• BOE 266: Claim For Homeowners Property Tax Exemption (I)
• Disaster Relief Claim Form (I)
• BOE 502-A: Preliminary Change of Ownership Form (PI)
• BOE 502-D: Change in Ownership Statement Death of Real Property Owner
• BOE 68: Claim for Base Year Value Transfer - Acquisition by Public Entity (I)
• Claim For New Construction Exclusion From Supplemental Assessment (I)
• BOE 64-SES: Initial Purchaser Claim for Solar Energy System New Construction Exclusion (I)

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.

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.

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.

Supplemental Form for Moved or Sold Aircraft or Vessels

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.

Apartment House Property Statement (BOE 571-R)

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.

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.

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 where you wish to have all correspondence including your tax bill mailed. 

PLEASE NOTE:  Tax refunds and/or tax notices related to your property tax payment will be mailed to the address provided on the payment instrument that was received in the Tax Collector's Office

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.

If your property was destroyed or damaged in a region-wide wildfire or other natural disaster as declared by the Governor, please see our Proposition 19 Information Page for the appropriate form.

Preliminary Change of Ownership Report

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 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.