Form BOE-19-G is the claim a grandparent and grandchild file with the assessor to ask that a transfer of a family home or family farm between them not be treated as a change in ownership. It is one of the forms published by the Los Angeles County Assessor (Los Angeles County Office of the Assessor) for transfers on or after February 16, 2021. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Assessor at the official link below, and the claim is filed with the Assessor.
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What is BOE-19-G?
Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021 (Form BOE-19-G) is the claim used to ask the county assessor to exclude the purchase or transfer of a family home or family farm between grandparents and grandchildren from reassessment.
The form rests on section 2.1(c) of article XIII A of the California Constitution, implemented by Revenue and Taxation Code section 63.2, and on Property Tax Rule 462.520. For transfers on or after February 16, 2021, those provisions say the terms "purchase" and "change in ownership" do not include such a transfer. To qualify, all parents of the grandchild who count as children of the grandparents must be deceased on the date of the transfer; a stepparent does not need to be deceased.
The form has these parts:
- Section A: the property.
- Section B: transferor(s)/seller(s), with questions about family farm, principal residence, partial interest and joint tenancy.
- Section C: the grandparent/grandchild relationship.
- Section D: transferee(s)/buyer(s).
- Sections E and F: additional transferors and transferees.
Each side signs a certification under penalty of perjury under California law. The form is marked as not subject to public inspection.
It applies only to transfers on or after February 16, 2021. For transfers on or before February 15, 2021, the form directs you to BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild. The related Prop 19 claim for parent-to-child transfers is BOE-19-P.
Who needs to file BOE-19-G?
A grandparent (the transferor) and a grandchild (the transferee) who completed a purchase or transfer of a family home or family farm on or after February 16, 2021 and want it excluded from reassessment use this form. A transferor's or transferee's legal representative may sign in their place, as the certifications provide.
Conditions printed on the form:
- All parents of the grandchild who qualify as children of the grandparents must be deceased on the transfer date. A stepparent need not be deceased.
- A grandchild is a child of the grandparent's child. "Child" includes a child born of the parent (unless adopted by another person), a stepchild while the stepparent relationship exists, an in-law child while the in-law relationship exists, a child adopted by statute (not after age 18) and a foster child of a state-licensed foster parent.
- A family home must have been the transferor's principal residence and must continue or become the transferee's principal residence within one year of the transfer.
- A family farm is real property under cultivation, used for pasture or grazing, or used to produce an agricultural commodity.
Do not use this form for a transfer that occurred on or before February 15, 2021; the form points to BOE-58-G for those.
When to file BOE-19-G
The form is timely if filed within three years after the date of purchase or transfer, or before the property is transferred to a third party, whichever is earlier. If it was not filed by then, it is still timely if filed within six months after the date of mailing of a notice of supplemental or escape assessment issued because of that purchase or transfer. If the claim is not timely filed, the form says prospective relief may be available.
For a family home, the transferee must also file for the homeowners' or disabled veterans' exemption within one year of the date of transfer. If that exemption claim is filed after the one-year period, prospective relief may be available. For sold or gifted property the recording date of the deed is presumed to be the transfer date; for property inherited by trust, will or intestate succession, the date of death is the date of change in ownership.
Documents you need
- A full and complete copy of the will and/or trust and all amendments, only if the transfer was made through the medium of a will and/or trust.
- A copy of the death certificate of the direct descendant of the grandparent who is the grandchild's parent (Section C, question 2).
- A copy of the marriage license or domestic partnership registration, only if the deceased parent's surviving spouse or partner is a parent of the grandchild and remarried or registered a new partnership (Section C, question 2c).
- A copy of the death certificate of the surviving spouse or registered domestic partner, only if that person is the grandchild's parent and had not remarried or registered a new partnership (Section C, question 2c).
How to fill out BOE-19-G
Correct the name and mailing address
In the NAME AND MAILING ADDRESS box, make any necessary corrections to the printed name and mailing address.
Describe the property in Section A
Enter the Assessor's parcel/ID number, property address and city, date of purchase or transfer and Recorder's document number. If the transfer followed a death, add the date of death, probate number and date of decree of distribution.
List the transferors in Section B
Print the full name of each transferor/seller and their family relationship to the transferee(s). Use Section E on page 3 for additional transferors.
Answer Section B questions 1 to 5
Answer whether the property was the transferor's family farm (and how it is used), their principal residence (with the exemption granted or eligible, and the unit if multi-unit), a partial interest (and the percentage) and joint tenancy. In question 5, print the names of all children of the grandparents who are parents of the grandchild.
Sign the transferor certification
The transferor or legal representative signs, prints their name and dates the certification, then adds mailing address, daytime phone number and email. Attach the full will and/or trust with all amendments if the transfer was made through one.
Complete Section C relationship information
If the grandchild was adopted, give the age at adoption and who adopted. Name the parent who is a direct descendant of the grandparent, give the date of death and answer 2a, 2b and, if required, 2c about the surviving spouse or partner, with the copies the form requests.
List the transferees in Section D
Print each transferee/buyer's full name and relationship to the transferor(s); use Section F on page 3 for more. Answer whether the property is the transferee's family farm and currently their principal residence.
Complete the principal residence questions
If it is the principal residence, answer a through f: multi-unit and unit, exemption applied for, name of the claimant, exemption type, occupancy date and any other California principal residence with its address and move-out date. If not, give the date the transferee intends to occupy it.
Sign the transferee certification
The transferee or legal representative signs, prints their name and dates the certification and adds contact details. The Assessor may contact you for additional information.
List additional parties in Sections E and F
On page 3, print the name and relationship of any additional transferors (Section E) or transferees (Section F).
Review and download the completed PDF
Check names, dates, signatures and attachments against the form, then download or print the completed PDF from FillingPDF and file it with the Assessor as described under How to submit.
How to submit BOE-19-G
File Form BOE-19-G with the county Assessor; the form names that office as the place to file and prints no mailing address, portal or appointment rule of its own.
- Who signs: for a family farm, the claim must be completed and signed by the transferor(s) and the transferee. For a family home, the same applies, and an eligible transferee must also file for the homeowners' or disabled veterans' exemption within one year of the transfer date.
- Where to look: the Los Angeles County Office of the Assessor lists the form among its forms at https://assessor.lacounty.gov/forms. Check there or with the Assessor for the current filing address or online option.
- What to include: a full copy of the will and/or trust and all amendments when the transfer was made through one, and the death certificates or license/registration copies Section C asks for.
- Fees: the form notes that a county board of supervisors may authorize a one-time processing fee when an eligible transferee fails to file a claim after two written requests from the Assessor. Ask the Assessor whether it applies to you.
The Assessor may contact you for additional information. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using this claim for a transfer that occurred on or before February 15, 2021; the form directs those transfers to BOE-58-G.
- Filing with only the transferor's or only the transferee's signature; the filing requirements call for the form to be signed by the transferor(s) and the transferee.
- Omitting the full copy of the will and/or trust and all amendments when the transfer went through a will or trust.
- Claiming the exclusion for a family home without the transferee filing for the homeowners' or disabled veterans' exemption within one year of the transfer date.
- Filing after three years from the transfer, or after the property has passed to a third party, without a notice of supplemental or escape assessment to trigger the six-month window.
- Assuming the exclusion applies while a parent of the grandchild who qualifies as a child of the grandparents is still living on the transfer date.
- Leaving the surviving spouse or partner's remarriage or domestic partnership registration unanswered in Section C, question 2c, or giving a date after the transfer.
- Leaving out additional transferors or transferees instead of listing them in Sections E and F.
Frequently asked questions
What is Form BOE-19-G used for?
It is the claim filed with the county assessor to exclude a transfer of a family home or family farm between a grandparent and grandchild, occurring on or after February 16, 2021, from being treated as a purchase or change in ownership under Revenue and Taxation Code section 63.2.
When does a grandchild qualify for the exclusion?
All parents of the grandchild who qualify as children of the grandparents must be deceased on the transfer date; a stepparent need not be. A family home must also have been the transferor's principal residence and become or stay the transferee's within one year.
What is the deadline to file Form BOE-19-G?
File within three years after the purchase or transfer, or before the property goes to a third party, whichever is earlier. After that, the claim is timely if filed within six months after a supplemental or escape assessment notice is mailed; otherwise prospective relief may be available.
Do I need to file for a homeowners' exemption as well?
For a family home, yes. Besides this signed claim, an eligible transferee must file for the homeowners' or disabled veterans' exemption within one year of the transfer date. A late exemption claim may still qualify for prospective relief. A family farm needs only this claim.
What is the difference between BOE-19-G and BOE-58-G?
BOE-19-G is for grandparent-grandchild transfers on or after February 16, 2021. For transfers on or before February 15, 2021, the form directs you to BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild.
What must I attach if the property passed through a will or trust?
Attach a full and complete copy of the will and/or trust and all amendments. Section C also asks for a copy of the death certificate of the grandchild's deceased parent, and for a license, registration or death certificate for the surviving spouse or partner when applicable.
Where do I file the claim with the Los Angeles County Assessor?
File it with the Assessor; the form prints no address or portal. The Los Angeles County Office of the Assessor lists the form at https://assessor.lacounty.gov/forms, so check there or contact the office for the current filing method.
Can I fill out Form BOE-19-G online?
Yes. 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 Assessor yourself.
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