Form OWN-88 2026

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The document is a claim form for reassessment exclusion for property transfers between parents and children, as per California's Revenue and Taxation Code section 63.1. It requires detailed information about the property, transferors, and transferees, including social security numbers and family relationships. The form must be completed and submitted to the Assessor within specific timeframes to qualify for the exclusion from reassessment.

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Click ‘Get Form’ to open Form OWN-88 in the editor.
Begin by entering your name and mailing address. Make sure to correct any printed information as necessary.
In Section A, provide the Assessor’s Parcel Number and the property address, including city and recorder’s document number.
Fill in the date of purchase or transfer, along with any applicable probate number and dates related to death or decree of distribution.
Proceed to Section B for Transferor(s)/Seller(s). Enter full names, social security numbers, and family relationships to transferee(s). Indicate if this was the transferor's principal residence and check any exemptions that apply.
Complete questions regarding previous transfers, partial interests, and joint tenancy ownership as applicable.
In Section C for Transferee(s)/Buyer(s), repeat similar steps by providing names and relationships. Ensure all certifications are signed and dated.

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