Form BOE-19-V is the claim an owner files to transfer the factored base year value of a primary residence damaged or destroyed by a wildfire or other natural disaster to a replacement primary residence anywhere in California. This version is published by the Los Angeles County Office of the Assessor, and it is one of the Los Angeles County property tax forms listed on the Assessor's forms page. You file the claim with the Assessor of the county where the replacement property is located. On this page you can fill out the form online on FillingPDF and download or print the completed PDF.
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What is BOE-19-V?
Form BOE-19-V, Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster, is the claim used to carry the factored base year value of a damaged or destroyed primary residence over to a replacement primary residence, so the new home is not reassessed at its full purchase value.
The form applies to base year value transfers occurring on or after April 1, 2021. Its general information explains that section 2.1(b) of article XIII A of the California Constitution, implemented by Revenue and Taxation Code section 69.6, allows the transfer to a replacement home located anywhere in California.
The form has two parts. Part A describes the replacement primary residence: parcel number, purchase date and price, any new construction, and whether you occupy it as your principal residence. Part B describes the original primary residence, the disaster, the sale and any construction before the sale. A certification under penalty of perjury follows.
How much value carries over depends on the replacement home's full cash value compared with the original's. The form sets limits of 100, 105 and 110 percent of the original home's full cash value, depending on when the replacement is bought or built relative to the sale. If the replacement is worth more, partial relief is available. The reverse side also covers a further claim for new construction on a replacement home that has already been granted the benefit.
Who needs to file BOE-19-V?
Owners of a primary residence who are victims of a wildfire or other natural disaster use Form BOE-19-V to transfer the base year value to a replacement primary residence. The form lists these requirements:
- The original primary residence was sold in its damaged state.
- It was your principal place of residence at the time of the disaster, so it was eligible for the homeowners' or disabled veterans' exemption.
- The property was substantially damaged or destroyed by a disaster for which the Governor proclaimed a state of emergency. That means physical damage to the land or the improvements of more than 50 percent of their full cash value immediately before the disaster.
- You bought or newly constructed the replacement within two years of selling 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.
If you already received the benefit and then built on the replacement home, you may file for additional treatment by completing the reverse side. The form does not describe filing on behalf of another person.
When to file BOE-19-V
File the claim within three years of the date of purchase or the date of completion of new construction of the replacement primary residence. The form states that prospective relief is available for late-filed claims.
The replacement must be purchased or newly constructed within two years of the sale of the original primary residence. If the replacement is partly purchased and partly constructed, the full cash value is determined as of the later of the purchase date or the completion date.
If approved, the base year value is transferred as of the latest qualifying event: the sale of the original, the purchase of the replacement or the completion of its construction. If you buy or build the replacement first and sell the original second, you are responsible for the increased taxes on the replacement until the original is sold.
For a further claim for new construction on a replacement home that already received the benefit, the form says the construction must be completed within two years of the sale of the original and you must notify the Assessor in writing within 6 months after completion.
Documents you need
- Copy of the original residence's latest property tax bill, required only if the original primary residence is in a different county than the replacement primary residence.
- Copies of any supplemental tax bill(s) issued for the original residence before the date of sale, required only if the original residence is in a different county than the replacement.
How to fill out BOE-19-V
Identify 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 the purchase price. If the home was newly constructed, also enter the date of completion and the cost of new construction.
Enter the replacement address
Write the property address, city and county of the replacement primary residence.
Answer the occupancy questions
Part A, item 1: check Yes or No for whether you occupy the replacement as your principal residence. Item 2: check whether it is a multi-unit property and, if yes, name the unit that is your principal residence.
Describe the original residence
In Part B, enter the Assessor's parcel/ID number, the date of sale, the sale price, and the address, city and county of the damaged or destroyed property.
Describe the disaster
Part B, item 1: check whether the Governor proclaimed a state of emergency. Enter the type of disaster (item 2) and the date of the damage or destruction (item 3).
Confirm residence status at disaster
Item 4: check whether the property was your principal residence when the disaster occurred; if No, give the date it stopped being your principal residence. Item 5: check whether it was multi-unit and name your unit if so.
Report reconstruction and new construction
Item 6: check whether you reconstructed the residence before the sale. Item 7: check whether there was new construction since the last tax bill(s) and before the sale, and explain if yes.
Attach tax bills if needed
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 bill(s) issued before the date of sale.
Complete the certification
Sign as claimant, print your name and enter the date. Add your mailing address, daytime phone number, city, state, ZIP and email address.
Complete the reverse side if applicable
Complete the reverse side only if you are claiming additional treatment for new construction on a replacement residence that has already been granted the benefit.
Review and download the completed PDF
Check every entry against your records, 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-V
File the completed claim with the Assessor of the county in which the replacement property is located; the form prints no mailing address, portal or appointment rule of its own.
- Where to file: the county Assessor's office for the replacement property, not necessarily the county of the original residence. For Los Angeles County, the Office of the Assessor lists the form at https://assessor.lacounty.gov/forms.
- What to include: the signed claim with every item completed. 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 bill(s) issued before the date of sale.
- Confidentiality: the form states the claim is not subject to public inspection and that all information provided is subject to verification.
Contact the Assessor's office for the current mailing address, delivery options and any filing fee. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Leaving items blank: the form warns that if your application is incomplete, your claim may not be processed.
- Omitting the original residence's latest property tax bill and any supplemental bill(s) when it is in a different county than the replacement home.
- Filing more than three years after the purchase or completion of new construction and expecting full relief; the form offers prospective relief only for late-filed claims.
- Claiming the transfer when the original residence was not sold in its damaged state, which the form lists as a requirement.
- Filing when you do not yet own and occupy the replacement as your principal residence; this must be true when the claim is filed.
- Buying or building the replacement more than two years after selling the original residence.
- Signing without the printed name, date, mailing address and contact details that the certification block asks for, or leaving the claim unsigned.
- Expecting a lower tax bill on a replacement bought before the original is sold; the transfer takes effect at the latest qualifying event, so higher taxes apply until the original sells.
Frequently asked questions
What is Form BOE-19-V used for?
Form BOE-19-V is the claim for transferring the factored base year value of a primary residence damaged or destroyed by a wildfire or other natural disaster to a replacement primary residence in California. It applies to transfers occurring on or after April 1, 2021.
Who qualifies for a base year value transfer under Form BOE-19-V?
Owners whose original primary residence was substantially damaged or destroyed in a Governor-proclaimed disaster, was sold in its damaged state and was their principal residence at the time. They must also own and occupy the replacement home and have bought or built it within two years of the sale.
What is the deadline to file Form BOE-19-V?
File within three years of the date of purchase or completion of new construction of the replacement primary residence. The form says prospective relief is available for late-filed claims, so a late claim may still earn relief going forward.
Where do I file Form BOE-19-V?
File it with the Assessor of the county in which the replacement property is located. The form itself prints no address, so contact that county's Assessor for delivery options. The Los Angeles County Office of the Assessor lists the form at assessor.lacounty.gov/forms.
What do I attach to Form BOE-19-V?
Attach a copy of the original residence's latest property tax bill and any supplemental tax bill(s) issued before the date of sale, but only if the original residence is in a different county than the replacement. The form lists no other required attachment.
What if my replacement home costs more than my original home?
Partial relief is available. The difference between the adjusted full cash value of the original and the full cash value of the replacement is added to the factored base year value that is transferred. Full transfer applies when the replacement does not exceed 100, 105 or 110 percent of the original's value, depending on timing.
What happens if I buy the replacement before selling the original?
If the claim is approved, the transfer takes effect as of the latest qualifying event. You are responsible for the increased taxes on the replacement home until the original residence is sold.
Can I fill out Form BOE-19-V 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 county Assessor through the Assessor's channels.
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