Beginning April 1, 2021, California law allows an owner of a primary residence who is at least age 55 at the time of sale of the residence to transfer its factored base year value to a replacement primary residence that is located anywhere in California. To qualify for the base-year-value transfer, the following requirements must be met: 

• The original primary residence must be sold.

• The original primary residence must have been your principal place of residence (thus, eligible for the Homeowners’ Exemption or Disabled Veterans’ Exemption) either (1) at the time of sale, or (2) within two years of the purchase of your replacement primary residence.

• The replacement primary residence must be purchased or newly constructed within two years of the sale of the original primary residence.

• The claimant must own and occupy the replacement primary residence as a principal place of residence at the time this claim is filed (thus, eligible for the Homeowners’ Exemption or Disabled Veterans’ Exemption).

• Either (1) the sale of the original primary residence or (2) the purchase or completion of new construction of the replacement primary residence must occur on or after April 1, 2021.

For transfers that occurred before April 1, 2021, please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years (BOE 60-AH). Qualification requirements may vary.

Submission Deadline: Within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed. However, if a claim is filed after the three-year period, relief will be granted beginning with the calendar year in which the claim was filed.

Please click below to download the forms: