PROPOSITION 19

PROPOSITION 19 INFORMATION SHEETS

• Transfers Between Parents and Children (Pub 800-1)
• Transfers Between Parents and Children Occurring On or Before February 15, 2021 (Pub 800-1a)
• Transfers Between Grandparents and Grandchildren (Pub 800-2)
• Transfers from Grandparents to Grandchildren Occurring On or Before February 15, 2021 (Pub 800-2a)
• Transfer of Property Tax Base to Replacement Property – Age 55 and Older (Pub 800-3)
• Transfer of Property Tax Base to Replacement Property – Age 55 and Older Occurring On or Before March 31, 2021 (Pub 800-3a)
• Transfer of Property Tax Base to Replacement Property – Disabled Persons

PROPOSTION 19 FORMS

Parent/Child & Grandparent/Grandchild Exclusion:

• BOE-19-G Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild (Prop 19-effective 2/16/21 and later transfers)
• BOE-19-P Claim for Reassessment Exclusion for Transfer between Parent & Child (Prop 19-effective 2/16/21 and later transfers)
• ** If your transfer was prior to 2/15/2021, and you need the Prop58 form, please come in to our office or call us for a copy.  Thank you. **

Base Year Value Transfers:

• New base year value transfers under Prop 19 – effective 4/1/21 (the sale of original residence and/or purchase of replacement residence must occur on or after April 1, 2021):
• BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Age 55+
• BOE-19-D Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
• BOE-19-DC (MUST BE FILED WITH FORM BOE-19-D) Certificate of Disability
• BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire/Natural Disaster
• Claim of person(s) at least 55 years of age for intra-county transfer of base-year value to replacement dwelling - Prop 60 - Please contact our office at 530-621-5719 for this application form – effective for transfers through 3/31/2021.

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