If submitting in connection to a base year value transfer claim, use this form if 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 Certificate of Disability – for transfers completed on or before 4/1/2021, use (BOE 19-DC).
NOTE: In November 2020, California voters passed Proposition 19, which makes changes to property tax benefits. Please visit the Proposition 19 F.A.Q. page for more information
