Form BOE-19-P, Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021, is the claim that a parent and child file with the Assessor so that the transfer of a family home or family farm between them is not 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) and covers transfers on or after February 16, 2021. On FillingPDF you can fill out the form online and download or print the completed PDF; the official PDF is published by the agency.
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What is BOE-19-P?
Form BOE-19-P is the claim form that asks the Assessor to treat the transfer of a family home or family farm between a parent and child, on or after February 16, 2021, as excluded from reassessment rather than a purchase or change in ownership.
The exclusion 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 this exclusion a "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 under statute (other than someone adopted 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. If the assessed value on the transfer date exceeds the factored base year value plus the threshold printed on the form, the excess is added to the factored base year value. The form points to www.boe.ca.gov/prop19 for the adjustment of that threshold.
The form has four pages: Sections A and B (property and transferors), Sections C and D (parent-child relationship and transferees), Sections E and F (additional transferors and transferees) and a page of instructions. It is marked as not subject to public inspection.
Transfers on or before February 15, 2021 use a different form, BOE-58-AH. The Assessor's forms page also lists BOE-19-G for transfers between grandparent and grandchild.
Who needs to file BOE-19-P?
The main group is a parent and child (the transferor and the transferee) who are transferring a family home or family farm on or after February 16, 2021 and want the transfer excluded from reassessment. The claim is completed and signed by the transferor(s) and the transferee, and filed with the Assessor.
- Transferors/sellers: the parent or child who gives up the property. Each signs the certification, or a legal representative signs. The certification also states that the transferor will not file a claim to transfer the base year value of a principal residence under Revenue and Taxation Code sections 69, 69.3 or 69.6.
- Transferees/buyers: the child or parent who receives the property. For a family home, an eligible transferee must also file for the homeowners' or disabled veterans' exemption within one year of the transfer.
- Additional parties: extra transferors go in Section E and extra transferees in Section F on page 3.
Do not use this form for transfers on or before February 15, 2021; the form directs those to BOE-58-AH. It also covers parent-child relationships only, so grandparent-grandchild transfers use a different claim, such as BOE-19-G, which the Assessor lists separately.
When to file BOE-19-P
The claim is timely if it is filed within three years after the date of purchase or transfer, or before the property is transferred to a third party, whichever is earlier. For property that is sold or gifted, the date the deed is recorded 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.
If no claim has been filed by then, it is still timely when filed within six months after the date of mailing of a notice of supplemental or escape assessment issued because of the transfer.
For a family home, the transferee must also file for the homeowners' or disabled veterans' exemption within one year of the transfer date. If either claim is not filed on time, prospective relief may be available.
Documents you need
- A full and complete copy of the will and/or trust, with all amendments, if the transfer was made through a will and/or trust.
How to fill out BOE-19-P
Confirm the transfer date
Use this form only for a transfer on or after February 16, 2021. For earlier transfers the form points to BOE-58-AH.
Correct the name and mailing address
At the top of page 1, make any necessary corrections to the printed name and mailing address.
Complete Section A, Property
Enter the Assessor's parcel/ID number, property address, city, recorder's document number and date of purchase or transfer. Add the probate number, date of death and date of decree of distribution only if applicable.
Complete Section B, Transferor(s)
Print each transferor's full name and family relationship to the transferee(s). Answer questions 1 to 4: family farm, principal residence (and exemption or unit details if yes), partial interest and percentage, and joint tenancy.
Sign the transferor certification
Each transferor or legal representative signs, prints their name and dates the certification on page 1, and gives a mailing address, daytime phone number and email address.
Complete Section C on page 2
Answer only the items that apply: age at adoption, and the stepparent or in-law questions about marriage or registered domestic partnership status, how it ended, and any remarriage.
Complete Section D, Transferee(s)
Print each transferee's name and relationship to the transferor(s), then answer whether the property is a family farm and the transferee's principal residence. If it is, complete items a to f, including the exemption type and the move-out date of any other principal residence; if not, give the date the transferee intends to occupy it.
Sign the transferee certification
Each transferee or legal representative signs, prints their name and dates the certification on page 2, with mailing address, daytime phone number and email address.
Add extra parties in Sections E and F
On page 3, list additional transferors with their signature and relationship in Section E, and additional transferees with their relationship in Section F.
Review, download and assemble
Check every section and attach any will and/or trust. 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-P
The form says the completed claim is filed with the Assessor; it prints no mailing address, portal or appointment rule of its own. To find the filing details for Los Angeles County, use the Assessor's forms page at https://assessor.lacounty.gov/forms, where BOE-19-P is listed.
Before you file, check that:
- the transferor(s) and the transferee have each signed the claim;
- a full and complete copy of any will and/or trust, with all amendments, is attached if the transfer went through a will or trust;
- any additional transferors or transferees are listed on page 3.
The Assessor may contact you for additional information, so give a daytime phone number and email address. If an eligible transferee does not file a claim after two written requests from the Assessor, the form notes that a county board of supervisors may authorize a one-time processing fee; ask the Assessor about any amount. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Using BOE-19-P for a transfer that occurred on or before February 15, 2021; the form directs those transfers to BOE-58-AH.
- Leaving out the will and/or trust when the transfer was through one; the form requires a full copy with all amendments.
- Filing with only the transferor's or only the transferee's signature; the claim must be signed by the transferor(s) and the transferee.
- Not filing for the homeowners' or disabled veterans' exemption within one year of the transfer when the property is a family home.
- Listing only the first transferor and transferee when there are more, instead of completing Sections E and F on page 3.
- Not correcting the printed name and mailing address at the top of page 1 when they are wrong.
- Signing the transferor certification while planning to claim a base year value transfer of the principal residence under sections 69, 69.3 or 69.6.
- Waiting past three years after the transfer, or until after a transfer to a third party, without a supplemental or escape assessment notice.
Frequently asked questions
What is Form BOE-19-P used for?
BOE-19-P is the claim filed with the Assessor to exclude a transfer of a family home or family farm between parent and child from reassessment. It applies to transfers on or after February 16, 2021 and is based on Revenue and Taxation Code section 63.2.
Who has to sign BOE-19-P?
The transferor(s) and the transferee must complete and sign the claim. Each can be represented by a legal representative who signs in their place. Additional transferors sign in Section E on page 3.
What is the deadline to file the parent-child exclusion claim?
File within three years after the date of purchase or transfer, or before the property goes to a third party, whichever is earlier. If you miss that date, the claim is still timely within six months after a supplemental or escape assessment notice is mailed.
Do I also need to file for the homeowners' exemption?
Yes, for a family home. An eligible transferee must file for the homeowners' or disabled veterans' exemption within one year of the transfer date. For a family farm, the claim form alone is required. If a filing is late, prospective relief may be available.
Which form do I use for a transfer before February 16, 2021?
For transfers on or before February 15, 2021, the form directs you to BOE-58-AH, Claim for Reassessment Exclusion for Transfer Between Parent and Child. BOE-19-P covers only transfers on or after February 16, 2021.
Do I need to attach a will or trust to BOE-19-P?
Only if the transfer was through a will and/or trust. In that case you must attach a full and complete copy of the will and/or trust and all amendments. Other transfers need no attachment under the form's instructions.
Where do I file BOE-19-P in Los Angeles County?
The form says to file it with the Assessor and prints no address. Check the Los Angeles County Assessor's forms page at https://assessor.lacounty.gov/forms for filing details, or contact the office.
Can I fill out BOE-19-P online on FillingPDF?
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 with the Assessor; you submit it through the Assessor's channels.
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