Base-Year Value Transfer

January 1, 2017
Base-Year Value Transfer (55 and older) - Claim for (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, 2017
Claim for base-year value transfer-Acquisition by public entity (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