Base-Year Value Transfer

Base-Year Value Transfer (55 and older) - Claim for (BOE-60-AH)
BOE-60-AH

Claim of Person(s) at least 55 years of age for transfer of base-year value to replacement dwelling


 

Claim for base-year value transfer-Acquisition by public entity (BOE-68)
BOE-68

California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgement of condemnation.

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 eligible for the homeowner's exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value

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

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 substantially damaged or destroyed by a disaster to a comparable property.