Base-Year Value Transfer

April 28, 2014
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
January 1, 2014
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, base-year value transfer, disability, exemption
January 1, 2014
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
April 28, 2014
Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
BOE-62

Disabled person's claim for transfer of base-year value to replacement dwelling

Tags: disability, base year value transfer, replacement
January 1, 2014
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
January 1, 2014
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
January 1, 2014
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