Form BOE-60-AH, the Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling, is listed by the Los Angeles County Office of the Assessor and is one of the Los Angeles County property tax forms for homeowners who sell one home and buy or build another. Claimants who were at least 55 years old when they sold the original property use it to ask that the original property's base year value carry over to the replacement dwelling. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor.
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What is BOE-60-AH?
Form BOE-60-AH is the claim a person at least 55 years old at the time of sale files with the county Assessor to transfer the base year value of an original property to a replacement dwelling of equal or lesser value.
The form is also coded OWN-89 and carries the title "(Intracounty and Intercounty, When Applicable)". It rests on Revenue and Taxation Code (R&TC) section 69.5. California law lets a person who is at least 55 at the time of sale, and who lives in a property eligible for the Homeowners' Exemption or receives the Disabled Veterans' Exemption, move the old home's base year value to a replacement dwelling in the same county. Transfers between counties are allowed only if the county of the replacement dwelling has passed an authorizing ordinance.
The form has four parts: Section A (replacement dwelling), Section B (original property), Section C (claimant information and relief history) and a certification signed under penalty of perjury. If your claim is approved, the base year value moves as of the latest qualifying event: the sale of the original property, the purchase of the replacement dwelling, or the completion of its construction.
The Assessor's forms page lists related forms with similar purposes, including BOE-19-B (persons at least age 55), BOE-62 (disabled persons) and BOE-60-NR (notice of rescission of a claim). This page covers BOE-60-AH only.
Who needs to file BOE-60-AH?
A homeowner who was at least 55 years old when the original property was sold, and who now lives in a replacement dwelling as a principal residence, files this claim. The replacement property must be eligible for the Homeowners' Exemption or the Disabled Veterans' Exemption. A spouse is listed when the spouse is a record owner of the replacement dwelling.
The form's general information sets conditions that must all be met:
- The replacement dwelling is your principal residence.
- Its value is 100 percent or less of the original property's market value if bought or built before the sale, 105 percent or less within the first year after the sale, or 110 percent or less within the second year.
- It was purchased or built within two years before or after the sale.
- The claim is filed within 3 years of the purchase or the completion of new construction.
Exclusions and limits: if you sold the original property to your parent, child or grandchild and that person was granted the parent-child or grandparent-grandchild change in ownership exclusion, you may not also transfer the base year value under R&TC section 69.5. Relief is generally granted only once, unless you later become disabled; a separate disability form must then be filed, and the Assessor can advise.
When to file BOE-60-AH
File the claim within 3 years of the date you purchase the replacement dwelling or the date construction of the replacement dwelling is completed. If you file after the 3-year period, relief is granted beginning with the calendar year in which you file.
The replacement dwelling must be purchased or built within two years, before or after, of the sale of the original property. The age test is measured at the time of that sale. Because the base year value transfers as of the latest qualifying event, if you buy or build first and sell second you are responsible for the increased taxes on the replacement dwelling until the original property is sold.
For additional treatment after new construction on a dwelling that already received the benefit, the form says the construction must be completed within two years of the sale of the original property, and you must notify the Assessor in writing within 6 months after completion.
Documents you need
- Copy of valid identification showing the claimant's date of birth; the form asks for it next to the claimant's name as evidence that the claimant is at least 55.
- Copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of sale, only when the original property is in a different county from the replacement property.
- Separate sheet in the same format as Section C, only when there are more claimants than the form has room for.
- Separate disability claim form, only if you previously received relief for age and have since become severely and permanently disabled; contact the Assessor for the form.
How to fill out BOE-60-AH
Enter replacement dwelling details
In Section A, enter the Assessor's Parcel Number, Recorder's Document Number, date of purchase, date of completion of new construction, purchase price, cost of new construction and the property address (street, city, county).
Answer the replacement dwelling questions
A.1: check Yes or No for whether you occupy it as your principal place of residence. A.2: for a multi-unit property, state which unit is your principal residence. A.3: answer whether new construction was performed on a dwelling already granted the R&TC section 69.5 benefit within the past two years, and give the date of your original claim if so.
Enter original property details
In Section B, enter the original property's Assessor's Parcel Number, date of sale, sale price and property address (street, city, county).
Answer the original property questions
B.1: was it your principal place of residence, and the date it stopped being so. B.2: for a multi-unit property, which unit was your residence. B.3: check Yes or No for whether it transferred to your parent(s), child(ren) or grandchild(ren).
Address the different-county note
If the original property is in a different county from the replacement property, attach its latest tax bill and supplemental tax bill(s) issued before the date of sale. Also answer whether there was new construction since the last tax bill(s) and before the date of sale, and explain if yes.
Report damage or calamity
B.4: check Yes or No for whether the original property was substantially damaged or destroyed by misfortune or calamity (not a Governor-declared disaster) and sold in its damaged state. If yes, enter the date of the misfortune or calamity.
Enter claimant and spouse information
In Section C, print the claimant's name, Social Security number, date of birth and whether the claimant is at least age 55. Complete the spouse's line only if the spouse is a record owner of the replacement dwelling.
Answer the prior relief questions
C.1: have you or your spouse previously been granted relief under R&TC section 69.5 because of disability. C.2: have you or your spouse previously been granted relief under R&TC section 69.5, and if yes, whether you have since become severely and permanently disabled.
Read, sign and date the certification
The certification is made under penalty of perjury under California law. The claimant signs and dates, and the spouse signs and dates where applicable.
Enter contact information
Give your mailing address, city, state and ZIP, daytime phone number and email address. Use a separate sheet in the same format if more claimants need space.
Review and download the completed PDF
Check that every applicable line is complete, since an incomplete application may not be processed. Download or print the completed PDF from FillingPDF and assemble the attachments described under How to submit.
How to submit BOE-60-AH
The form prints no mailing address, online portal or appointment rule, and it directs questions to the Assessor's Office. Claims go to the county Assessor, so confirm the current delivery method with the Los Angeles County Office of the Assessor; its forms page is https://assessor.lacounty.gov/forms.
Before you submit, check the package:
- Include a copy of valid identification showing your date of birth.
- If the original property is in a different county from the replacement property, attach a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of sale.
- If there are more claimants than the form has room for, repeat the claimant format on a separate sheet of paper and attach it.
All information on the form is subject to verification, and an incomplete application may not be processed. The claim is not subject to public inspection. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Omitting a Social Security number: the form says disclosure by all claimants of the replacement dwelling is mandatory under R&TC section 69.5.
- Filing without a copy of valid identification showing your date of birth, which the form asks for as evidence of age 55.
- Filing more than 3 years after the purchase or completion of construction and expecting earlier relief; relief then begins with the calendar year of filing.
- Leaving the form incomplete or unsigned; the form warns that an incomplete application may not be processed, and the certification needs the claimant's signature and date.
- Claiming the transfer after selling the original property to a parent, child or grandchild who was granted the change in ownership exclusion on it.
- Forgetting the original property's latest and supplemental tax bills when the original property is in a different county from the replacement property.
- Expecting a second transfer because of age: relief may be one-time only unless you later become disabled, which requires a separate form.
- Assuming an intercounty transfer is available without checking that the replacement dwelling's county has passed an authorizing ordinance.
Frequently asked questions
What is Form BOE-60-AH used for?
Form BOE-60-AH is the claim a person at least 55 years old at the time of sale uses to transfer the base year value of an original property to a replacement dwelling of equal or lesser value. It is filed with the county Assessor and is also coded OWN-89.
How long do I have to file Form BOE-60-AH?
File within 3 years of the date you purchase the replacement dwelling or complete its new construction. If you file later, relief is granted beginning with the calendar year in which you file your claim.
What value limits apply to the replacement dwelling?
The replacement must be 100 percent or less of the original property's market value if bought or built before the sale, 105 percent or less within the first year after the sale, or 110 percent or less within the second year after the sale.
Can I use this form if the replacement home is in another county?
Only when the county where the replacement dwelling is located has passed an authorizing ordinance, and the purchase falls on or after the date in that ordinance. You must also attach the original property's latest and supplemental tax bills.
Can I claim this transfer more than once?
Generally no; the form says relief under R&TC section 69.5 may be one-time only. If you become disabled after receiving relief for age, you may transfer the base year value a second time, but a separate disability form must be filed.
Do I have to give my Social Security number on Form BOE-60-AH?
Yes. The form states that disclosure of Social Security numbers by all claimants of a replacement dwelling is mandatory under R&TC section 69.5. The Assessor uses them to verify eligibility, and the claim is not subject to public inspection.
Can I fill out Form BOE-60-AH 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 deliver it to the Los Angeles County Office of the Assessor through the Assessor's channels.
Does this form apply if I sold my home to my child?
Not if your child filed a claim and was granted the parent-child change in ownership exclusion on that property. In that case you may not also transfer the base year value under R&TC section 69.5. Question B.3 on the form asks about this.
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