Without a complete understanding of the issues, one could easily trigger a reassessment of property that could have been avoided with proper planning. Is the transfer of real property to or from my family partnership eligible for the exclusions? This exclusion includes (but is notlimited to): Transferof a cotenancy interest from one cotenant to another due to the death of one cotenant(and after January 1, 2013) may be excluded from reassessment if certain conditions are met. & Tax. My father's property was in a trust. You must pay your property tax bill on time, or you risk being declared delinquent, which could result in fines, penalties, or even the loss of your home. Even though under section 62(p), the property should avoid reassessment for property tax purposes, it is unclear whether Partner 2s community property interest in the property under the Domestic Partnership laws will be recognized to avoid the transfer being classified as a gift. Our lawyer bots work around the clock to get you due date extensions for, The worlds first robot lawyer will provide assistance even with, DoNotPay Breaks Down Communication Barriers, Communication and new technologies walk hand in hand, and DoNotPay can smooth out any bumps on that road. Proposition 19, which takes effect on February 16, 2021, changes the criteria for excluding from reassessment a transfer between a Parent and a Child, or from a Grandparent to a Grandchild. Yes, assuming the other conditions are met and a proper claim is filed. | Contact Us
The $1 million exclusion applies separately to each eligible transferor. Property Transfer Unit. | Connect with Us
This exclusion applies to the principal residence of the transferor only and the transferee is required to occupy the property as their principal residence also. CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD = Compliance with State of California Web Accessibility Standards Other Years GENERAL INSTRUCTIONS Each PDF form contains state (BOE) issued form-specific instruction pages, those instruction pages can be found at the end of the form PDF file. Those instruction pages will provide taxpayers guidance with: Please Download PDF BOE-58-AH REV.21 (5-22) form by clicking 'Download' button, fill it, and mail it to the address printed on top of the PDF form. The new owner's taxes are calculated on the established Proposition 13 factored base year value, instead of the current market value when the property is acquired. However, relief for such a reversal is applied only on a prospective basis. Copyright 2023 e-Forms Network Group and California Assessors' Association (CAA), CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS, CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY DISABLED PERSONS, CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER FROM GRANDPARENT TO GRANDCHILD, CLAIM OF PERSON(S) AT LEAST 55 YEARS OF AGE FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE), NOTICE OF RESCISSION OF CLAIM TO TRANSFER BASE YEAR VALUE TO REPLACEMENT DWELLING, DISABLED PERSONS CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING (INTRACOUNTY AND INTERCOUNTY, WHEN APPLICABLE), CLAIM FOR REASSESSMENT REVERSAL FOR LOCAL REGISTERED DOMESTIC PARTNERS, REASSESSMENT EXCLUSION FOR TRANSFER OF CORPORATION STOCK FROM PARENT TO CHILD, DISABLED PERSONS CLAIM FOR EXCLUSION OF NEW CONSTRUCTION FOR OCCUPIED DWELLING, CLAIM FOR DISABLED ACCESSIBILITY CONSTRUCTION EXCLUSION FROM ASSESSMENT FOR ADA COMPLIANCE, CLAIM FOR SEISMIC SAFETY CONSTRUCTION EXCLUSION FROM ASSESSMENT, INITIAL PURCHASER CLAIM FOR RAIN WATER CAPTURE SYSTEM NEW CONSTRUCTION EXCLUSION, INITIAL PURCHASER CLAIM FOR SOLAR ENERGY SYSTEM NEW CONSTRUCTION EXCLUSION, CLAIM FOR TRANSFER OF BASE YEAR VALUE FROM QUALIFIED CONTAMINATED PROPERTY TO REPLACEMENT PROPERTY, CLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER, CLAIM FOR INTERCOUNTY TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PROPERTY FROM PRINCIPAL RESIDENCE DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER, CLAIM FOR BASE YEAR VALUE TRANSFER-ACQUISITION BY PUBLIC ENTITY, WELFARE EXEMPTION SECTION 231 CHANGE IN ELIGIBILITY OR TERMINATION NOTICE, EXEMPTION OF LEASED PROPERTY USED EXCLUSIVELY FOR LOW-INCOME HOUSING, SUPPLEMENTAL AFFIDAVIT FOR BOE-236 HOUSING LOWER-INCOME HOUSEHOLDS ELIGIBILITY BASED ON FAMILY HOUSEHOLD INCOME (YEARLY FILING), SUPPLEMENTAL AFFIDAVIT FOR BOE-237 HOUSING LOWER-INCOME HOUSEHOLDS ELIGIBILITY BASED ON FAMILY HOUSEHOLD INCOME (YEARLY FILING), CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF WORK OF ART, CERTIFICATE AND AFFIDAVIT FOR EXEMPTION OF CERTAIN AIRCRAFT, CLAIM FOR EXEMPTION FROM PROPERTY TAXES OF AIRCRAFT OF HISTORICAL SIGNIFICANCE, SERVICEMEMBERS CIVIL RELIEF ACT DECLARATION, CLAIM FOR DISABLED VETERANS' PROPERTY TAX EXEMPTION, DISABLED VETERANS' EXEMPTION CHANGE OF ELIGIBILITY REPORT, CHURCH EXEMPTION PROPERTY USED SOLELY FOR RELIGIOUS WORSHIP, CEMETERY EXEMPTION CHANGE IN ELIGIBILITY OR TERMINATION NOTICE, OWNERSHIP STATEMENT COOPERATIVE HOUSING CORPORATION, CLAIM FOR WELFARE EXEMPTION (FIRST FILING), CLAIM FOR WELFARE EXEMPTION (ANNUAL FILING), WELFARE OR VETERANS' ORGANIZATION EXEMPTION ASSESSOR'S FINDING ON QUALIFICATION OF PROPERTY USE, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING ELDERLY OR HANDICAPPED FAMILIES, ELDERLY OR HANDICAPPED FAMILIES FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, LOW-INCOME HOUSING PROPERTY OF LIMITED PARTNERSHIP, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS TENANT DATA, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSEHOLDS EXCEEDING LOW-INCOME LIMITS "OVER-INCOME" TENANT DATA (140 PERCENT AMI), LOWER INCOME HOUSEHOLDS FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, ORGANIZATIONS AND PERSONS USING CLAIMANT'S REAL PROPERTY, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, REHABILITATION LIVING QUARTERS, RELIGIOUS EXEMPTION CHANGE IN ELIGIBILITY OR TERMINATION NOTICE, CLAIM FOR VETERANS' ORGANIZATION EXEMPTION, VETERANS' ORGANIZATION EXEMPTION ASSESSOR'S FIELD INSPECTION REPORT, EXHIBITION EXEMPTION CLAIM FROM PROPERTY TAXES, MUTUAL OR PRIVATE WATER COMPANY PROPERTY STATEMENT, AGGREGATE PRODUCTION REPORT (INCLUDES SAND, GRAVEL, STONE, LIMESTONE, CLAY AND SIMILAR PRODUCTS), MINING PRODUCTION REPORT (INCLUDES DIATOMITE, IRON, RARE EARTHS, GOLD, TALC, TUNGSTEN, AND OTHER MINERALS), SUPPLEMENTARY SCHEDULE TO THE BUSINESS PROPERTY STATEMENT - AIRCRAFT COST REPORT, SUPPLEMENTARY SCHEDULE TO THE BUSINESS PROPERTY STATEMENT - AIRCRAFT VALUE COMPUTATION, REGISTERED AND SHOW HORSES OTHER THAN RACEHORSES, HORSE PROPERTY STATEMENT (OTHER THAN RACEHORSES), ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES. A and B can transfer property owned by them 50/50 to an LLC owned by them 50/50 without reassessment.
If you are the trustee of your parents' trust, the executor or administrator of your parents' estate, or a transferee in a real estate transaction with your parents, then you may request information regarding their usage of the exclusion.
Sacramento, CA 94279-0064. assessor@saccounty.gov. If a home is being transferred, the child must claim the homeowners exemption to show that the child is using the property as the childs principal residence (Claim for Reassessment Exclusion Form BOE-58-AH, and Claim for Homeowners Property Tax Exemption Form BOE-266 required).
Second installment of property tax is due, Last day for payment of the second installment without penalties, Last day for payment of the first installment without penalties. Still nothing? Claim forms are available to view and/or print by clicking below. Can my child benefit from the parent-child exclusion and can I also transfer my base year value (Proposition 60) when I purchase a replacement property? Parent-Child and Grandparent-Grandchild Exclusion. On or After February 16, 2021, subject to Prop 19 Provisions. I still have questions about Propositions 58/193. The cotenants must own the property as joint tenants or tenants-in-common, however, the deceased cotenants interest in the property may be transferred to the surviving cotenant at death by a trust, will, or court order.
Riverside County Assessor - County Clerk - Recorder - Home Page Generally, to get relief retroactive to the date of transfer, a claim must be filed with the county assessor's office by the earliest of the following: If a notice of supplemental or escape assessment is mailed after the deadline for either of these periods has passed, then the transferee has an additional six months from the date of the notice to file a claim. Please send a fax to the County Assessed Properties Division at 1-916-285-0134 that includes: (1) a written authorization signed by your client that says we can release their information to you, (2) your client's name, (3) your client's social security number, and (4) a return fax number if your office has multiple locations.
Ratings reflect the confidential opinions of members of the Bar and the judiciary. For grandparent-to-grandchild transfers (Proposition 193): Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild, Form BOE-58-G. Proposition 193, effective March 27, 1996, is a constitutional amendment approved by the voters of California which excludes from reassessment transfers of real property from grandparents to grandchildren, providing that all the parents of the grandchildren who qualify as children of the grandparents are deceased as of the date of transfer. The assessor asked for a copy of the trust. It looks like your browser does not have JavaScript enabled. For property tax purposes, we look through the trust to the present beneficial owner. and many more please download the PDF form for see those instruction pages. Please visit the Proposition 19 webpage for information on the new operative parent-child and grandparent-grandchild exclusions. The Proposition 13 value (factored base year value) just prior to the date of transfer.
Is this eligible for the parent-child exclusion? Parts of the new law become effective on February 16, 2021, and parts effective on April 1, 2021. There is Hope. The postponement only applies to the current years taxes and cannot be applied for to cover pre-existing delinquency, This exemption allows real estate owners to have their property assessed at a lower rate if they agree to keeping it as agricultural or open space land for at least ten years, Parent/child and grandparent/grandchild property tax exemption, Real property can be transferred to a child or grandchild without the need for a reassessment, meaning that the new owner avoids an increase in the propertys value. 58). Is the processing fee refundable? The Assessor in the county where the property is located can provide the best and specific assistance. Among her works are music for two pianos, individual songs, a song cycle, a piano trio, a suite for strings, a wind quintet, a rhapsody for brass band, incidental music for film, orchestral arrangements of Ulster Airs and an opera for television.
However, additional documentation may be necessary. Shockwave Medical, Inc. (SWAV) SEC Filing 8-K Material Event for the period ending Monday, January 16, 2023 The information contained in this web site is for the current owner of record only. Santa Clara County Assessor. Yes. The latest version is recommended. No. Transfers between an individual or individuals and a legal entity or between legal entities, such as a co-tenancy to a partnership, or a partnership to a corporation, that results solely in a change in the method of holding title to the real property and in which proportional ownership interests of the transferors and the transferees, whether represented by stock, partnership interest or otherwise, in each and every piece of real property transferred, remains the same after the transfer. Contents hide. For parent-child transfers (Proposition 58): Claim for Reassessment Exclusion for Transfer Between Parent and Child, Form BOE-58-AH. Before February 16, 2021, subject to Prop 58 Provisions. Under the CA parent-to-child exclusion, to avoid property tax reassessment, CA parent-child transfer allows for a full year to move into . County of Santa Clara County Government Center, East Wing 70 West Hedding Street, 5th Floor San Jose, CA 95110-1771 (408) 299-5500 . I am an attorney. The administration of a trust is governed by the trust instrument. In order to qualify, you must be a property owner, co-owner or a purchaser named in a contract of sale. In cases of inheritances, the Change of Ownership date is the date of death of the . The property will not be reassessed upon transfer to Partner 2. The Santa Clara County average house price is also rising by 11.7% year on year, so you are in danger of being hit by an increased property tax bill as a result. An exclusion occurs when the assessor does not reassess a property because the property or portions of the property are automatically excluded from reassessment or is eligible to be excluded if the owner properly files a claim. These exclusions described below are now inoperative as of February 16, 2021 and are only effective for parent-child or grandparent-grandchild transfers that occurred on or before February 15, 2021. When the property passes to the other upon the death of A or B, the real property is not reassessed. For more details on working with the online request form, see Help. Please contact us with your comments or suggestions. If the ownership has changed during the past three years, the information displayed will only be for the most recently closed assessment roll. Can I find out how much of the $1 million exclusion my client has used? This means that your propertys value is determined based on the sale prices of similar, recently sold homes in your area. Forms with a ";BOE" number are forms prescribed by the California State Board of Equalization. 58 -AH. Now that the children are grown adults, their grandparents wish to gift a piece of bare land to them. The last point is important, as Santa Clara Countys government has faced recent criticism for lack of transparency in its tax rate calculations. Who are considered eligible children under Proposition 58 and grandchildren under Proposition 193? The county assesses each property annually, and the value is set on January 1 each year. 62.3). Any resale of this information is prohibited.
Any overage is added to the taxable value to determine the new taxable value. including but not limited to, the implied warranties of merchantability and fitness for a particular purpose. A transfer pursuant to a court order upon termination of the domestic partnership. For transfers after February 16, 2021, the Parent-Child Exclusion allows parents to transfer a principal residence or a family farm to their children without full reassessment, if the child makes the home their principal residence after the transfer or continues to use the property as a farm. Claim for Reassessment Exclusion for Transfer Between Parent and Child (Prop. Parent(s) of the grandchild, who qualifies as a child(ren) of grandparent, must be deceased on the date of transfer [RTC Sec. A transfer of partnership interest is not a transfer of real property and is not eligible for the parent-child exclusion. A transfer of more than 50% of the interests of original co-owners in a legal entity is a CIO of the real property owned by the entity. California Legislative Information website. There is noform to complete. A timely Claim for Reassessment Exclusion for Transfer Between Parent and Child must be filed to receive the exclusion. [Revenue and Taxation Code Section 408.3(c)].
3980", which Map was filed for record in the office 0f the Recorder 0f the County of Santa Clara, State of California on May 25, 1965 . | Report a Problem
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200 Ratings. A person adopted after reaching the age of 18 is not considered a child for purposes of the parent-child exclusion. The 3 year filing period applies to transfers occurring on (or after) September 30, 1990. The County of Santa Clara assumes no responsibility arising from use of this information.
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I'm thinking of giving several rental properties to my children.
Please send a fax on your letterhead to the County Assessed Properties Division at 1-916-285-0134 that includes: (1) a statement that explains your relationship to the client, (2) your client's name, (3) your client's social security number, and (4) a return fax number if your office has multiple locations. If you do not have access to a fax machine, please mail your request to the following address: State Board of Equalization
ACTION TO CONSIDER: When transferring an interest in an entity that owns real property, always trace the prior ownership of real property. The information contained in this web site is for the current owner of record only. Parent/Child Change in Ownership Exclusion (PR58): Transfers that Occur
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(PROP 19), 55 OR OLDER TRANSFER OCCURRED PRIOR TO APRIL 1, 2021 (PROP 60), 55 OR OLDER TRANSFER OCCURRED ON OR AFTER APRIL 1, 2021 (PROP 19), DISABLED PERSON TRANSFER OCCURRED PRIOR TO APRIL 1, 2021 (PROP 110), DISABLED PERSON TRANSFER OCCURRED AFTER APRIL 1, 2021 (PROP 19), DISASTER BOTH ORIGINAL AND REPLACEMENT IN SANTA CRUZ COUNTY TRANSFER ON ANY DATE ANY PROPERTY TYPE, DISASTER ORIGINAL AND REPLACEMENT IN DIFFERENT COUNTIES TRANSFER ON OR AFTER APRIL 1, 2021 - PRINCIPAL RESIDENCE ONLY, Commissions, Committees & Advisory Bodies, Commissions, Committees & Other Advisory Bodies, Santa Cruz County Foster Care & Adoptions, Office of Response, Recovery & Resilience, Environmental Health - Consumer Protection, Santa Cruz Small Business Development Center, CHANGE OF OWNERSHIP STATEMENT - RESIDENT OWNED MOBILE HOME PARK, CHANGE OF OWNERSHIP STATEMENT - NOTICE OF DEATH OF REAL PROPERTY OWNER, PROPERTY DAMAGED BY MISFORTUNE OR CALAMITY, OWNERSHIP STATEMENT, COOPERATIVE HOUSING CORPORATION, SUPPLEMENTAL SCHEDULE FOR REPORTING MONTHLY ACQUISITIONS AND DISPOSALS OF PROPERTY REPORTED ON SCHEDULE B OF THE BUSINESS PROPERTY STATEMENT, ALTERNATE SCHEDULE A FOR BANK, INSURANCE COMPANY, OR FINANCIAL CORPORATION FIXTURES, APPLICATION FOR DEDUCTION OF VEHICLES' LICENSE FEES FROM PROPERTY TAX, PROP 58 - CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER FROM GRANDPARENT TO GRANDCHILD, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021, PROP 60 - CLAIM OF PERSON(S) AT LEAST 55 YEARS OF AGE FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING, NOTICE OF RESCISSION OF CLAIM TO TRANSFER BASE YEAR VALUE TO REPLACEMENT DWELLING, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS, DISABLED PERSONS CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT DWELLING, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY DISABLED PERSONS, CLAIM FOR INTRACOUNTY TRANSFER OF BASE YEAR VALUE FOR PROPERTY DAMAGED OR DESTROYED IN A GOVERNOR-DECLARED DISASTER TO REPLACEMENT PROPERTY, CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER, CLAIM FOR REASSESSMENT REVERSAL FOR LOCAL REGISTERED DOMESTIC PARTNERS, REASSESSMENT EXCLUSION FOR TRANSFER OF CORPORATION STOCK FROM PARENT TO CHILD, DISABLED PERSONS CLAIM FOR EXCLUSION OF NEW CONSTRUCTION, CLAIM FOR DISABLED ACCESSIBILITY CONSTRUCTION EXCLUSION FROM ASSESSMENT, CLAIM FOR SEISMIC SAFETY CONSTRUCTION EXCLUSION FROM ASSESSMENT, INITIAL PURCHASER CLAIM FOR RAIN WATER CAPTURE SYSTEM NEW CONSTRUCTION EXCLUSION, CLAIM FOR SOLAR ENERGY SYSTEM NEW CONSTRUCTION, CLAIM FOR TRANSFER OF BASE YEAR VALUE FROM QUALIFIED CONTAMINATED PROPERTY TO REPLACEMENT PROPERTY, CLAIM FOR BASE YEAR VALUE TRANSFER - ACQUISITION BY A PUBLIC AGENCY, CLAIM FOR EXCLUSION FROM SUPPLEMENTAL ASSESSMENT FOR NEW CONSTRUCTION (Builder's Exclusion), EXEMPTION OF LEASED PROPERTY USED EXCLUSIVELY FOR LOW INCOME HOUSING, SUPPLEMENTAL AFFIDAVIT FOR BOE-236 HOUSING, CLAIM FOR EXEMPTION FROM PROPERTY TAXES OF AIRCRAFT OF HISTORICAL SIGNIFICANCE, CLAIM FOR DISABLED VETERANS' PROPERTY TAX EXEMPTION, DISABLED VETERANS' HOUSEHOLD INCOME WORKSHEET, CLAIM FOR HOMEOWNERS' PROPERTY TAX EXEMPTION, RECLAMO PARA LA EXENCIN DE IMPUESTOS PREDIALES DE LOS PROPIETARIOS DE CASAS, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT HOUSING, ELDERLY OR HANDICAPPED FAMILIES FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS, LOWER INCOME HOUSEHOLDS FAMILY HOUSEHOLD INCOME REPORTING WORKSHEET, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, LOW-INCOME HOUSING PROPERTY OF LIMITED PARTNERSHIP, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSING LOWER INCOME HOUSEHOLDS TENANT DATA, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, HOUSEHOLDS EXCEEDING LOW-INCOME LIMITS, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, ORGANIZATIONS AND PERSONS USING CLAIMANTS REAL PROPERTY, WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, REHABILITATION . 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