Use this form if both the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred before April 1, 2021. For base year value transfers under Proposition 19, please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons (BOE 19-D).
Use this form if both the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred after April 1, 2021. For base year value transfers on or before April 1, 2021 please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons (BOE 62).