MARK CHURCH
EF-58-G-R15-0516-41001181-1                                                                        Assessor - County Clerk - Recorder
BOE-58-G (P1) REV. 1 5(0 -15 )6                                                                    555 County Center
CLAIM FOR REASSESSMENT EXCLUSION FOR                                                               Redwood City, CA 94063
                                                                                                   P 650.363.4500    F 650.599.7435
TRANSFER FROM GRANDPARENT TO GRANDCHILD                                                            email assessor@smcacre.org
                                                                                                   web www.smcacre.org

              NAME AND MAILING ADDRESS 
              (Make necessary corrections to the printed name and mailing address.)

A.   PROPERTY
ASSESSOR’S PARCEL NUMBER                                           PROPERTY ADDRESS

DATE OF PURCHASE OR TRANSFER                                       RECORDER’S DOCUMENT NUMBER

DATE OF DEATH OF GRANDPARENT (if applicable)                       PROBATE NUMBER (if applicable)

The disclosure of social security numbers is mandatory as required by Revenue and Taxation Code section 63.1.                      [See Title 42 United 
States Code, section 405(c)(2)(C)(i) which authorizes the use of social security numbers for identification purposes in the administration of any 
tax.] A  foreign  national  who  cannot  obtain  a  social  security  number  may  provide  a  tax  identification  number  issued  by  the  Internal  Revenue 
Service. The numbers are used by the Assessor and the state to monitor the exclusion limit. 
B. TRANSFEROR(S)/SELLER(S) (GRANDPARENTS) 

   1. Print full name(s) of transferor(s)

   2. Was this property the principal residence of the transferor?                  Yes  No
         If yes, please check which one of the following exemptions was granted or was eligible to be granted on this property:
                Homeowners’ Exemption      Disabled Veterans’ Exemption
   3. Was real property other than the principal residence of the transferor transferred?           Yes        No 
   4. Was only a partial interest in the property transferred?  Yes                  No    If yes, percentage transferred _______%.
   5. Did you own this property as a joint tenant?  Yes         No
   6.    If the transfer was through the medium of a will and/or trust, you must attach a full and complete copy of the will and/or trust and all 
         amendments.
   7. Print name(s) of child(ren) of transferor(s)/seller(s) who is(are) the parent(s) of transferee(s) (grandchild):

                                                               CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and any accompanying statements are 
true and correct to the best of my knowledge and that I am the grandparent (or their legal representative) of the transferees listed in Section C. I 
knowingly am granting this exclusion and will not file a claim to transfer the base year value of my principal residence under Revenue and Taxation 
Code section 69.5.
SIGNATURE OF TRANSFEROR OR LEGAL REPRESENTATIVE    PRINTED NAME                                    DATE
t
SIGNATURE OF TRANSFEROR OR LEGAL REPRESENTATIVE    PRINTED NAME                                    DATE
t
MAILING ADDRESS                                                                                    DAYTIME PHONE NUMBER
                                                                                                   (          )
CITY, STATE, ZIP                                                                                   EMAIL ADDRESS

                                  THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION

EF-58-G-R15-0516-41001181-2
BOE-58-G (P2) REV. 1 5(05-1 )6
C.  TRANSFEREE(S)/BUYER(S) (GRANDCHILD) (additional transferees please complete “C” below)

 1. Print full name(s) of transferee(s)
         Family relationship(s) to transferor(s)
         If adopted, age at time of adoption                Adopted by whom? 
 2. Parent: Name of direct descendent of grandparent (son or daughter)
         Date of death of direct descendent
         (Direct descendent must be deceased in order to qualify for this exclusion. Please provide death certificate.) 
         Social security number of direct descendent:
         a. Was deceased parent married or in a registered domestic partnership (registered means registered with the California Secretary of
              State) as of the date of death?    Yes   No
         b. Is the spouse or registered domestic partner of the deceased parent a (check one):
                Parent of the grandchild (go to question c).
                Stepparent of the grandchild (a stepparent to the grandchild need not be deceased in meeting the condition that “all of the parents” 
              of the grandchild must be deceased) (go to question 3).
         c. Had surviving spouse/partner remarried or entered into a registered domestic partnership as of the date of purchase or transfer?
               Yes             No
              If yes, date of marriage or registration of the domestic partnership must have occurred prior to the date of purchase or transfer to qualify 
              for exclusion. Date of marriage/partnership registration:                            (Please provide marriage or partnership 
              certificate.)
              If no, surviving spouse/partner is still considered a child of grandparents and must also be deceased prior to the purchase or transfer 
              to qualify for exclusion. Date of death                              (Please provide death certificate.)
 3. Did transferee receive a principal residence from parents? (If transferee has already received an excludable principal residence, or interest
         therein, from parents, then the purchase or transfer of a principal residence from grandparents will not be excluded as a principal residence 
         but will be applied toward the one million dollar ($1,000,000) full cash value limit exclusion of other real property received from parents.) 
               Yes       No
         If yes:  County:                                               Assessor’s Parcel Number: 
 4. Did transferee receive real property other than a principal residence from deceased parent who is a direct descendent of
         grandparents? (If transferee has already received an excludable principal residence, or interest therein, from parents, then the purchase or 
         transfer of a principal residence from grandparents will not be excluded as a principal residence but will be applied toward the one million 
         dollar ($1,000,000) full cash value limit exclusion of other real property received from deceased parents.)   Yes  No
         If yes, attach list of all previous transfers (include for each property:  the county, Assessor’s parcel number, situs address, date of transfer, 
         names of all transferees, and the family relationship).
Note: The Assessor may require additional legal documentation to support the above answers.

                                 ADDITIONAL TRANSFEREE(S)/BUYER(S) (GRANDCHILD) (continued)
                                 NAME                                                             RELATIONSHIP

                                                                CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and any accompanying statements are 
true and correct to the best of my knowledge and that I am the grandchild (or their legal representative) of the transferors listed in Section B.  I 
certify that all my parents who qualify as children of my transferor grandparents are deceased as of the date of transfer or purchase, and that all 
of the transferees are eligible transferees within the meaning of section 63.1 of the Revenue and Taxation Code.
SIGNATURE OF TRANSFEREE OR LEGAL REPRESENTATIVE                                               DATE
t
MAILING ADDRESS                                                                               DAYTIME PHONE NUMBER
                                                                                              (    )
CITY, STATE, ZIP                                                                              EMAIL ADDRESS

EF-58-G-R15-0516-41001181-3
BOE-58-G (P3) REV. 1 5(0 -15 )6

              CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILD
                                             Revenue and Taxation Code, Section 63.1

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 your claim. Complete all of  
Sections  A,  B,  and  C  and  answer  each  question  or  your  claim  may  be  denied.  Proof  of  eligibility,  including  a  copy  of  the  transfer 
document, trust, or will, may be required. In situations where all information is not known by the due date, the parties should file this 
claim with as much information as possible, and later amend that claim with any revised information.
              1. This exclusion only applies to transfers that occur on or after March 27, 1996;
              2. 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.
              3. In order to qualify, the real property must be transferred from grandparents to their grandchildren;

              4. If you do not complete and return this form, it may result in this property being reassessed.

              5. California law provides, with certain limitations, that a “change in ownership” does not include the purchase or transfer of:

                               • The principal residence between parents and children and certain grandparent and grandchild transfers (see
                               above); and/or
                               • The first $1,000,000 of the factored base year value of other real property between parents and children
                               and certain grandparent sand grandchild transfers (see above).

NOTE: Effective January 1, 2009, Revenue and Taxation Code Section 63.1(j) allows a county board of supervisors to authorize a one-time 
processing fee of not more than $175 to recover costs incurred by the county assessor due to the failure of an eligible transferee to file 
a claim for the grandparent-grandchild change in ownership exclusion after two written requests have been sent to an eligible transferee 
by the county assessor.