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Standard Forms for the Assessor-Recorder's Office
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@co.marin.ca.us, 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) 499-7215, 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.
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Forms:
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) 499-7231.
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) 499-3793.
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) 499-3793.
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) 499-3794.
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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) 499-7231.
Statement of Change in Beneficial
Interest
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 "Statement of Change in Beneficial Interest" and "Change in Ownership Statement" 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 excluded from, reassessment. To report
all information requested by the Assessor-Recorder after the death of a real property owner, please complete both
the "Statement of Change in Beneficial Interest" and "Change in Ownership Statement" and return both forms, to the Assessor-Recorder's
Office. Also see in this section the "Change in Ownership Statement" form and accompanying description.
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) 499-7360.
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) 499-7541.
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) 499-7541.
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) 499-7215.
Request for Assessment Review (Prop 8)
In certain cases the assessor may need to assess property at its market value as of January 1 instead of its Proposition 13 based value with inflation adjustments. For example, a property’s market value on January 1 may be less than the Proposition 13 based value with inflation adjustments. If you think the market value of your property as of January 1 is less than its Proposition 13 based value with inflation adjustments, or if you would like the Assessor’s office to review your assessment, please select the link above for more information.
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) 499-7215.
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RECORDER'S FORMS
Marin County Recorder
Documentary Transfer Tax Guidelines
The Documentary Transfer Tax (DTT) imposes a tax on each deed, instrument, or writing by which any lands, tenements,
or any other realty sold, shall be granted, transferred, or otherwise conveyed to another person.
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.
Marin County DTT is based on $.55 increments and is charged at $.55 for every $500 of value or consideration or portion thereof conveyed.
Transfer Tax is paid on full value or consideration, minus any loans assumed in the sale or transfer. The City of San Rafael has enacted
an ordinance that charges an additional tax of $3.10 for each $1,000.00 of value.
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) 499-6093 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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