MARK CHURCH
EF-64-SES-R03-0914-41000426-1                                                                      Assessor - County Clerk - Recorder
BOE-64-SES (P1) REV. 0 3(0 -19 4)                                                                  555 County Center
                                                                                                   Redwood City, CA 94063
INITIAL PURCHASER                                                                                  P 650.363.4500    F 650.599.7435
                                                                                                   email assessor@smcacre.org
CLAIM FOR SOLAR ENERGY SYSTEM                                                                      web www.smcacre.org
NEW CONSTRUCTION EXCLUSION
California law provides that under certain circumstances the initial 
purchaser of a building with an active solar energy system may 
qualify for a reduction in the assessed value of the property. In order 
to qualify for this reduction, this claim form must be completed and 
signed by the buyer and filed with the Assessor. Please refer to the 
General Information section for details.

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

                                                                                          Note: “active solar energy system” does 
                                                                                          not include a solar swimming pool heater 
                                                                                          or hot tub heater.

CLAIMANT NAME (LAST, FIRST, MIDDLE INITIAL)

ADDRESS                                                                              CITY                                STATE     ZIP

EMAIL ADDRESS                                                                                                       DAYTIME TELEPHONE NUMBER
                                                                                                                    ( )
ASSESSORS PARCEL NUMBER                                                              PURCHASE DATE                  INSTALLATION DATE

                                            Check and complete the following:
                                           P
1. $                              What is the value attributable to the active solar energy system included in the purchase price of the new building?  
                                  Attach  a  copy of any documents necessary to identify the type and value of the active energy system 
                                  included in the purchase price.

2. $                              What is the amount of any rebate for the active solar energy system provided to either the owner-builder or you?   
                                  (See General Information) 

3.         Yes          No        Does the active solar energy system have pipes and ducts that are used to carry both energy derived from solar  
                                  energy and energy derived from other sources?  (See General Information)  

BUILDER NAME                                                                                       TITLE

ADDRESS                                                                              CITY                                STATE     ZIP

EMAIL ADDRESS                                                                                                       DAYTIME TELEPHONE NUMBER
                                                                                                                    ( )

                                                            CERTIFICATION
   I certify (or declare) that the foregoing and all information hereon, including any accompanying statements or documents, is true, correct 
                                           and complete to the best of my knowledge and belief.
SIGNATURE  OF CLAIMANT                                                                                              DATE
u

                                           THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION

EF-64-SES-R03-0914-41000426-2
BOE-64-SES (P2) REV. 0 3(0 9-14)
                                                         GENERAL INFORMATION
Section 73 states, in part:

(b)(1) "Active solar energy system" means a system that, upon completion of the construction of a system as part of a new property or 
       the addition of a system to an existing property, 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.
(2) “Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.
(3) Active solar energy systems may be used for any of the following:
     (A)  Domestic, recreational, therapeutic, or service water heating.
     (B)  Space conditioning.
     (C)  Production of electricity.
     (D)  Process heat.
     (E)  Solar mechanical energy. 
(d)(3) An active solar energy system that uses solar energy in the production of electricity does not include auxiliary equipment, such 
     as  furnaces and hot water heaters, that use a source of power other than solar energy to provide usable energy.  An active solar 
     energy system that uses solar energy in the production of electricity does include equipment, such as ducts and hot water tanks, 
     that is utilized by both auxiliary equipment and solar energy equipment, that is, dual use equipment.  That equipment is active solar 
     energy system property only to the extent of 75 percent of its full cash value.

(e)(1) Notwithstanding any other law, 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, 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 subdivision (d) of Section 75.12.  The 
     assessor shall administer this subdivision in the following manner:

     (A)  The initial purchaser of the building shall file a claim with the assessor 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 California.

     (B)  The assessor shall evaluate the claim and determine the portion of the purchase price that is attributable to the active solar 
     energy system.  The assessor shall then reduce the new base year value established as a result of the change in ownership of the 
     new building by an amount equal to the difference between the following two amounts:

           (i)  That portion of the value of the new building attributable to the active solar energy system.

           (ii)  The total amount of all rebates, if any, described in subparagraph (A) that were provided to either the owner-builder or the 
                initial purchaser.  

     (C)  The extension of the new construction exclusion to the initial purchaser of a newly constructed new building shall remain in 
     effect only until there is a subsequent change in ownership of the new building.

(f)   Notwithstanding any other law, the exclusion from new construction provided by this section shall remain in effect only until there is 
     a subsequent change in ownership.

(g)  This section applies to property tax lien dates for the 1999-2000 fiscal year to the 2023-24 fiscal year, inclusive. 

(h)  The amendments made to this section by the act that added this subdivision apply beginning with the lien date for the 2008-09 fiscal 
     year.

(i)(1) This section shall remain in effect only until January 1, 2025, and as of that date is repealed.

 (2) Active energy solar systems that qualify for an exclusion under this section prior to January 1, 2025, shall continue to be 
      excluded on and after January 1, 2025, until there is a subsequent change in ownership.