Form BOE-19-B is the claim for transfer of base year value to a replacement primary residence for persons at least age 55, listed by the Los Angeles County Office of the Assessor. It is one of the Los Angeles County property tax forms for homeowners who sold a California primary residence and bought or built another. On this page you can fill out Form BOE-19-B online on FillingPDF and download or print the completed PDF; the form and its filing rules come from the Assessor of the county where the replacement home is located.
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What is BOE-19-B?
Form BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons At Least Age 55 Years, is the claim a homeowner files with the county Assessor to carry the factored base year value of a sold California primary residence over to a replacement primary residence.
The form implements section 2.1(b) of article XIII A of the California Constitution and Revenue and Taxation Code section 69.6 (Proposition 19). It applies to base year value transfers occurring on or after April 1, 2021. If the replacement residence is of equal or lesser value, the factored base year value of the original residence becomes the base year value of the replacement. "Equal or lesser value" means a full cash value that does not exceed 100 percent of the original residence's full cash value when the replacement is bought or built before the sale, 105 percent within the first year after the sale, or 110 percent within the second year. If the replacement costs more, partial relief is available: the difference is added to the transferred value.
The form has three parts: A, Replacement Primary Residence; B, Original Primary Residence (Former Property); and C, Claimant Information, with a certification under penalty of perjury. The Assessor's forms list names related claims, including BOE-19-D for severely disabled persons and BOE-19-V for victims of wildfire or other natural disaster. A homeowner who is at least 55 at the time of sale, or severely disabled, may transfer a base year value up to three times.
Who needs to file BOE-19-B?
The main group is owners of a California primary residence who were at least age 55 when they sold it and who now own and occupy a replacement primary residence anywhere in California. To qualify, the form's general information requires all of the following:
- The original primary residence was sold.
- It was your principal place of residence, and so eligible for the homeowners' or disabled veterans' exemption, either at the time of sale or within two years of buying the replacement.
- The replacement was purchased or newly constructed within two years of the sale of the original.
- You own and occupy the replacement as your principal residence, eligible for the homeowners' or disabled veterans' exemption, when you file the claim.
- Either the sale of the original or the purchase or completion of the replacement occurred on or after April 1, 2021.
The original property must be in California. Part B also asks whether it transferred to a grandparent, parent, child or grandchild. Severely disabled persons use a different claim, BOE-19-D, and victims of wildfire or other natural disaster use BOE-19-V, both named on the Assessor's forms list. Owners who already used three base year value transfers have reached the limit the form describes.
When to file BOE-19-B
File the claim within 3 years of the date you purchase the replacement primary residence or the date new construction on it is completed. If you file after that 3-year period, relief begins with the calendar year in which you file.
The replacement must be purchased or newly constructed within two years of the sale of the original residence. If approved, the base year value transfers as of the latest qualifying event: the sale of the original, the purchase of the replacement, or completion of construction. If you buy or build first and sell second, you are responsible for the increased taxes on the replacement through the date the original sells.
For additional treatment of new construction on a replacement home that already received the transfer, the form requires that construction be completed within two years of the sale and that you notify the Assessor in writing within 6 months after completion.
Documents you need
- Valid identification showing your date of birth; Part C asks for it, and the form says you must provide evidence you were at least 55 when the original residence sold.
- Copy of the original residence's latest property tax bill, only if the original residence is in a different county than the replacement primary residence.
- Copies of any supplemental tax bills issued for the original residence before the date of sale, only if it is in a different county than the replacement.
- Written notice to the Assessor of completion of new construction, within 6 months after completion, only if you claim additional treatment for new construction on a replacement home that already received the transfer.
How to fill out BOE-19-B
Describe the replacement residence
In Part A, enter the Assessor's Parcel/ID Number, the Recorder's Document Number if known, the date of purchase and purchase price, and the property address, city and county. Add the completion date and cost of new construction if applicable.
Answer the Part A questions
Question 1: check Yes or No for whether you occupy the replacement as your principal residence. Question 2: say if it is a multi-unit property and which unit is yours. Question 3: say if new construction was done on a home already granted the transfer within two years, and give the date of your original claim.
Describe the original residence
In Part B, enter the Assessor's Parcel/ID Number, date of sale, sale price and the property address, city and county. The property must be in California.
Answer the Part B questions
Say whether it was your principal residence and the date it stopped being so, whether it was multi-unit, whether it transferred to a grandparent, parent, child or grandchild, and whether new construction occurred after the last tax bill and before the sale, with an explanation if yes.
Enter claimant information
In Part C, print the claimant's name, date of birth and Social Security number, and check Yes or No for being at least age 55 at the time of sale. Valid identification with date of birth must accompany the claim.
Report any earlier base year value transfer
Answer whether you were previously granted a transfer under section 2.1 of article XIII A (Proposition 19). If yes, list the counties and Assessor's Parcel/ID Numbers for which relief was granted.
Sign the certification
Read the certification under penalty of perjury, then enter the claimant's signature, printed name and date.
Add contact details
Enter your mailing address, city, state and ZIP, daytime phone number and email address at the bottom of page 1.
Review, download and assemble
Check that every part is complete, then download or print the completed PDF from FillingPDF. Add your identification and, if the properties are in different counties, the tax bills, and file as described under How to submit.
How to submit BOE-19-B
The form prints no mailing address, portal or counter of its own. Its general information says the claim is filed with the Assessor of the county in which the replacement property is located.
- Replacement property in Los Angeles County: file with the Los Angeles County Office of the Assessor, which lists BOE-19-B on its forms page at https://assessor.lacounty.gov/forms. Check that page or contact the office for its current filing options and address.
- Replacement property in another California county: file with that county's Assessor, not with Los Angeles County.
Include valid identification showing your date of birth. If the original residence is in a different county than the replacement, attach a copy of its latest property tax bill and any supplemental tax bills issued before the date of sale. The form states that all information is subject to verification, that an incomplete claim may not be processed, and that the claim is confidential and not open to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing with the wrong Assessor; the claim goes to the county where the replacement property is located.
- Filing more than 3 years after the purchase or completion of construction and expecting relief from the earlier date; late claims receive relief from the calendar year of filing.
- Leaving out the Social Security number; the form says disclosure by the claimant is mandatory.
- Omitting the original residence's latest tax bill and supplemental bills when it is in a different county than the replacement.
- Submitting an incomplete claim; the form warns it may not be processed.
- Listing an original residence outside California; Part B requires the property to be in California.
- Claiming a replacement bought or built more than two years from the sale of the original residence.
- Signing the certification when you did not occupy the replacement as your principal residence or were under 55 at the time of sale.
- Sending no identification showing your date of birth.
Frequently asked questions
What is Form BOE-19-B used for?
Form BOE-19-B is the claim for transferring the factored base year value of a sold California primary residence to a replacement primary residence. It is for owners who were at least 55 at the time of the sale and applies to transfers occurring on or after April 1, 2021.
Who qualifies for the BOE-19-B base year value transfer?
You must have been at least 55 when you sold your original primary residence, which must be in California. You must also own and occupy the replacement as your principal residence when you file, and buy or build it within two years of the sale.
What is the deadline to file Form BOE-19-B?
File within 3 years of the date you purchase the replacement residence or complete its new construction. If you file later, relief begins with the calendar year in which you file the claim instead of the earlier qualifying date.
Where do I file Form BOE-19-B?
File it with the Assessor of the county in which the replacement property is located. For a replacement home in Los Angeles County, that is the Los Angeles County Office of the Assessor, which lists the form at https://assessor.lacounty.gov/forms.
Is my Social Security number required on Form BOE-19-B?
Yes. The form says disclosure of the claimant's Social Security number is mandatory. The Assessor uses it to verify eligibility, and the State of California uses it to prevent more than three base year value transfers. The claim is confidential.
What if my replacement home costs more than my old one?
Partial relief is available. If the replacement's full cash value exceeds the original's adjusted full cash value, the difference is added to the factored base year value that transfers. The form's limits are 100, 105 or 110 percent, depending on timing.
How many times can I transfer my base year value?
A homeowner who is at least 55 at the time of sale, or severely disabled, may transfer a base year value up to three times. Part C asks whether you were previously granted a transfer under Proposition 19 and for the parcel numbers.
Can I fill out Form BOE-19-B online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you submit it to the county Assessor through the Assessor's channels.
What is the difference between BOE-19-B and BOE-19-D?
BOE-19-B is for persons at least age 55 when they sold the original residence. BOE-19-D is the Assessor's claim for severely disabled persons. BOE-19-V, a third claim, is for victims of wildfire or other natural disaster.
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