Search Results

There are 8 item(s) tagged with the keyword "base-year value transfer".

Displaying: 1 - 8 of 8

1. Certificate of Disability (BOE-62-A)
BOE-62-A

In order to qualify for this one-time tax benefit, a licensed physician must certify the disability of the claimant is both severe and permanent.

Tags: forms, disability, base-year value transfer, exemption
2. Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
BOE-62

Include form BOE-62-A, Certificate of Disability, when filing this form. 

Tags: forms, base-year value transfer, disabled, replacement dwelling, claim
3. Base-Year Value Transfer (55 and older) - Claim for (BOE-60-AH)
BOE-60-AH

Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling

Tags: forms, base-year value transfer, 55 and older, claim, exemption
4. Base Year Value

For real property assessed under Proposition 13, its fair market value as of either the 1975 lien date or the date the property was purchased, newly constructed, or underwent a change in ownership after the 1975 lien date.

Tags: glossary, base-year value transfer
5. Notice of rescission of claim to transfer base year value to replacement dwelling (BOE-60-NR)
BOE-60-NR

California law requires any person who is at least 55 years of age, who resides in a property elgible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

Tags: forms, base-year value transfer, replacement dwelling, claim, exemption
6. Transfer of base-year value from qualified contaminated property to replacement propertyn (BOE-65-CP)
BOE-65-CP

California law allows an owner of a qualified contaminated property to transfer base-year value of that property to a comparable replacement of equal or lesser value that is acquired or newly constructed after January 1,1995

Tags: forms, base-year value transfer, contaminated, exemption
7. Transfer of base-year value to replacement property for property damaged or destroyed in Governor-declared disaster (BOE-65-P)
BOE-65-P

Revenue and Taxation Code Section 69 allows Owners who own property to transfer the base-year value of the original property that has been susbstantially damaged or destroyed by a disaster to a comparable property.

Tags: forms, base-year value transfer, disaster, exemption
8. Claim for base-year value transfer-Acquisition by public entity (BOE-68)
BOE-68

California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgement of condemnation.

Tags: forms, base-year value transfer, condemnation, eminent domain, acquisition by public entity, exemption

Displaying: 1 - 8 of 8