Form BOE-19-C, Certification of Value by Assessor for Base Year Value Transfer, is the form on which the assessor of the county of an original primary residence supplies the sale and base year value information requested by another assessor. It appears among the forms published by the Los Angeles County Assessor, alongside the claim forms for base year value transfers. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Los Angeles County Office of the Assessor.
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What is BOE-19-C?
Form BOE-19-C, Certification of Value by Assessor for Base Year Value Transfer, is an assessor-to-assessor form recording the sale and base year value details of an original primary residence, used so a base year value can transfer to a replacement primary residence in California.
The form cites Section 2.1(b) of article XIII A of the California Constitution, implemented by Revenue and Taxation Code section 69.6. That rule allows a homeowner who is at least age 55, severely and permanently disabled, or a victim of a wildfire or natural disaster to transfer their base year value from an original primary residence to a replacement primary residence located anywhere in California.
The form has two parts:
- Section A, Original Primary Residence, is completed by the requesting assessor with information from the claimant: applicant name, application date, address, parcel number, sale price and date of sale.
- Section B, Requested Information, is completed by the assessor of the county of the original primary residence: confirmation of the sale, recording details, factored base year values, fair market value at the time of sale, residence use, exemption status and assessee status.
A separate block covers a principal residence substantially damaged or destroyed by a disaster for which the Governor declared a state of emergency. Contact details for the office providing the certification and the office requesting it close the form, which states that the claim is confidential and not subject to public inspection.
This form is not the homeowner's claim. The Los Angeles County Assessor's forms page lists the claims separately, for example BOE-19-B (age 55), BOE-19-D (severely disabled persons) and BOE-19-V (victims of wildfire or other natural disaster).
Who needs to file BOE-19-C?
The main users are county assessors. The requesting assessor, whose county receives the replacement primary residence, completes Section A with information from the claimant. The assessor of the county of the original primary residence completes Section B and returns the form to the requesting office.
The transfer behind the form is available to a homeowner who is at least age 55, is severely and permanently disabled, or is a victim of a wildfire or natural disaster, and who moves to a replacement primary residence anywhere in California. The form itself is not addressed to those homeowners: they make their claim on a separate form, and the Los Angeles County Assessor's forms page lists BOE-19-B, BOE-19-D and BOE-19-V for that purpose.
Points that depend on the case:
- If the property was not receiving an exemption, the form says the receiving county must request proof of residency from the claimant.
- If the principal residence was damaged or destroyed in a Governor-proclaimed disaster, the disaster block is completed.
- If only part of the property was a primary residence, Section B allocates fair market value between land and improvements.
When to file BOE-19-C
The form is used when an assessor needs value information from the county of an original primary residence for a base year value transfer; the requesting assessor starts it by completing Section A, and the responding assessor completes Section B. No due date is printed on the form, and no processing time is stated. Because it supports a transfer of base year value, the timing of the homeowner's claim is set on the claim form, such as BOE-19-B, BOE-19-D or BOE-19-V, listed on the Los Angeles County Assessor's forms page.
Documents you need
- A written explanation of the multiple base year, attached when the Multiple Base Year box in Section B applies; the form says "attach explanation".
How to fill out BOE-19-C
Fill in the address block
At the top, the requesting assessor enters the County Assessor name, address, city, state and ZIP code, and the Replacement Residence APN.
Complete Section A claimant details
Enter the applicant name, application date, situs address of the property sold, city, county and Assessor's Parcel/ID Number. Section A is completed by the requesting assessor with information from the claimant.
Enter sale price and sale date
In Section A, enter the sale price and date of sale of the original primary residence.
Confirm the sale and recording
In Section B, the original county's assessor enters the confirmation of sale price and date of sale, the Recorder's Document Number and the date of recording.
Enter factored base year values
Enter Total Property FBYV (prior to sale) and the Roll Year as year-year. Then enter Total Land FBYV with the Land Base Year and Total Improvement FBYV with the Imp Base Year; if Multiple Base Year applies, check it and attach the explanation.
Enter fair market value at sale
Enter the Fair Market Value at Time of Sale, with the Total Land Value and Total Improvement Value.
Answer the primary residence question
Mark Yes, No or Unknown for whether the entire property was used as a primary residence. If No, describe the property and enter the Land FMV and Improvement FMV allocated to the primary residence.
Record exemption and assessee status
Mark whether the property was receiving an exemption (Yes, No, HOX or DVX), and whether the applicant's name appeared as an assessee immediately prior to the transfer.
Complete the disaster block if it applies
For a residence damaged or destroyed in a disaster with a Governor's state of emergency, enter the date and type of disaster, whether it was sold in its damaged state, the fair market value and factored base year values prior to the disaster, the roll year, the exemption eligibility answer and the assessee answer.
Add comments and contact blocks
Use COMMENTS for any added information. Fill in the contact name, email address and phone number under "Certification of Value Provided By" and "Certification of Value Requested By".
Review and download the completed PDF
Check every entry against the original county's records, then download or print the completed PDF from FillingPDF and return it as described under How to submit.
How to submit BOE-19-C
The form is returned to the requesting assessor's office, at the address printed in the address block at the top of the form. The form names no other channel.
- Requesting assessor: completes Section A, fills in the County Assessor name, address, city, state, ZIP code and the Replacement Residence APN at the top, and fills in the "Certification of Value Requested By" contact block.
- Assessor of the original residence: completes Section B and the "Certification of Value Provided By" contact block, then returns the form to the address above. The form says to complete Section B and return it to that office.
- Attachments: if the Multiple Base Year box applies, attach the explanation the form calls for.
The form states that the claim is confidential and not subject to public inspection, so handle it accordingly. The form lists no mailing address, portal or appointment rule of its own. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Having the assessor of the original residence complete Section A, which is for the requesting assessor with information from the claimant.
- Checking Multiple Base Year without attaching the explanation the form requires.
- Answering that the entire property was not used as a primary residence but leaving the land and improvement FMV allocated to the primary residence blank.
- Entering a roll year in a format other than the year-year format the form prints.
- Leaving the exemption answer without noting that, if the property was not receiving one, the receiving county must request proof of residency.
- Omitting the contact name, email address or phone number in the provided-by or requested-by blocks.
- Treating the form as public: it is marked confidential and not subject to public inspection.
- Completing the disaster block for a property that was not damaged or destroyed in a Governor-proclaimed disaster.
Frequently asked questions
What is Form BOE-19-C used for?
Form BOE-19-C is a certification of value that one county assessor provides to another for a base year value transfer. The assessor of the original primary residence confirms sale details, recording information, base year values and fair market value, so the value can move to a replacement primary residence.
Who fills out Form BOE-19-C, the homeowner or the assessor?
The assessors do. The requesting assessor completes Section A with information from the claimant, and the assessor of the county of the original primary residence completes Section B. Homeowners make their claims on separate forms such as BOE-19-B, BOE-19-D or BOE-19-V.
Who can transfer a base year value under this rule?
A homeowner who is at least age 55, severely and permanently disabled, or a victim of a wildfire or natural disaster, according to the form's citation of Section 2.1(b) of article XIII A and Revenue and Taxation Code section 69.6. The replacement primary residence may be anywhere in California.
Where do I return Form BOE-19-C?
To the requesting assessor's office, at the address printed in the address block at the top of the form. The form says to complete Section B and return it to that office, and it prints no other submission channel.
Do I need to attach anything to Form BOE-19-C?
Only when the Multiple Base Year box applies: the form says to attach an explanation. It lists no other attachments. If the property was not receiving an exemption, the receiving county requests proof of residency from the claimant.
Is Form BOE-19-C confidential?
Yes. The form states that the claim is confidential and not subject to public inspection, so treat the completed form accordingly when you handle or send it.
Where do I find the Los Angeles County Assessor's base year value transfer forms?
The Los Angeles County Assessor's forms page lists BOE-19-C with the related claims BOE-19-B (age 55), BOE-19-D (severely disabled persons), BOE-19-V (victims of wildfire or other natural disaster) and BOE-19-DC (Certificate of Disability Proposition 19).
Can I fill out Form BOE-19-C online?
You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not the assessor's office and does not file or send the form; return it through the channel described under How to submit.
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