Disabled Persons Claim for Transfer of Base-Year Value to Replacement Dwelling
California voters approved Proposition 19 in November 2020, allowing property owners with severe and permanent disabilities to transfer the taxable value of their principal residence to a replacement residence anywhere in California. Eligible property owners may utilize this transfer up to three times, provided all requirements are met.
How to Apply
To apply for the base year value transfer exclusion, complete and submit the following forms:
BOE-19-D – Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely and Permanently Disabled Persons
BOE-19-DC – Certificate of Disability
These forms can be obtained from the Assessor’s Office in the county where the property is located. Once completed, submit them to the same office for processing. For a list of all county assessors and links to their websites, visit the Board of Equalization website.
When to File
To receive the full benefit of this transfer, your claim must be filed with the County Assessor within three years of purchasing or completing construction on your replacement home. If you file after the three-year period, the base year value transfer may still be granted, but it will only take effect starting the year the claim is submitted.
