Base-Year Value Transfer

Disabled person's claim for transfer of base-year value to replacement dwelling (BOE-62)
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
Notice of rescission of claim to transfer base year value to replacement dwelling (BOE-60-NR)
January 1, 2017
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
Transfer of base-year value from qualified contaminated property to replacement property (BOE-65-CP)
January 1, 2017
Transfer of base-year value from qualified contaminated property to replacement property (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
Transfer of base-year value to replacement property for property damaged or destroyed in Governor-declared disaster (BOE-65-P)
January 1, 2017
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