Form BOE-62, Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling, is the claim a severely and permanently disabled person files to carry the property tax base year value of a former principal residence over to a replacement dwelling. The Los Angeles County Office of the Assessor lists it among the Los Angeles County property tax forms on its forms page. The form covers intracounty and, when applicable, intercounty transfers under section 69.5. 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 agency.
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What is BOE-62?
Form BOE-62, Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling, is the claim a severely and permanently disabled person uses to ask the Assessor to move the base year value of an original (former) residence to a replacement dwelling of equal or lesser value, under section 69.5 of the Revenue and Taxation Code.
The form has three parts. Part A describes the replacement dwelling: parcel number, recorder's document number, purchase or new construction dates, price or cost and address. Part B describes the original property: parcel number, date and price of sale, whether it was your principal residence, whether it passed to a parent, child or grandchild, any new construction, and any damage by misfortune or calamity. Part C identifies the claimant and spouse and carries the certification signed under penalty of perjury.
The form must be filed with Form BOE-62-A, Certificate of Disability. The reverse side explains the rules: the equal-or-lesser-value test (100, 105 or 110 percent of the original property's market value, depending on when the replacement is bought), the definition of "severely and permanently disabled" in Revenue and Taxation Code section 74.3(b), and the limits on transfers between counties.
The form also tells readers that a separate claim, Form BOE-63, Disabled Persons Claim for Exclusion of New Construction, exists for new construction that makes an existing dwelling more accessible to a severely and permanently disabled permanent resident. This claim is not subject to public inspection.
Who needs to file BOE-62?
Severely and permanently disabled persons, as defined in Revenue and Taxation Code section 74.3(b), who sold an original residence and bought or built a replacement dwelling use this form. Under the form's general information, the claimant must have lived, at the time of the sale, in a property eligible for the homeowners' exemption or currently receiving the disabled veterans' exemption.
You can also use it if you already received the benefit on a replacement dwelling and are claiming additional treatment for new construction on that dwelling.
A spouse is named in Part C when the spouse is a record owner of the replacement dwelling, and the spouse signs. A spouse or guardian can make the declaration under penalty of perjury that replaces a physician's certificate in the cases the form describes. If more claimants need space, list them on a separate sheet in the same format.
Do not rely on this form if you sold the original property to your parent, child or grandchild and that person filed a claim for the parent-child or grandparent-grandchild change in ownership exclusion: you may not transfer your base year value under section 69.5. Claimants generally receive section 69.5 relief only once, with one exception: a person who becomes disabled after receiving the relief for age may transfer the base year value a second time.
When to file BOE-62
File the claim within 3 years of the date the replacement dwelling is purchased or its new construction 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 newly constructed within two years of the sale of the original residence, and it must have been acquired or newly constructed on or after June 6, 1990 (transfers between counties are the exception).
For additional treatment because of new construction on a replacement dwelling that has already received the benefit, the new construction must be completed within two years of the sale of the original property, and you must notify the Assessor in writing of its completion within 6 months after completion.
Intercounty transfers are allowed only if the county of the replacement dwelling has passed an authorizing ordinance, and the acquisition must occur on or after the date in that ordinance.
Documents you need
- Form BOE-62-A, Certificate of Disability, signed by a licensed physician or surgeon of the appropriate specialty, stating why the disability requires the move and that the replacement dwelling meets the disability-related requirements.
- Alternatively, a declaration under penalty of perjury by you, your spouse or guardian, which the form says creates a rebuttable presumption that the move meets the disability-related purpose.
- Instead of the disability-related purpose, evidence that the primary purpose of the move is to relieve financial burdens caused by the disability, or a declaration under penalty of perjury to that effect.
- Certification signed by a licensed physician or surgeon of the appropriate specialty that you are severely and permanently disabled.
- Copy of the original property's latest tax bill and any supplemental tax bills issued before the date of sale, when it lies in a different county from the replacement property.
- Separate sheet with additional claimants' information, in the same format, when Part C does not have enough space.
- For additional treatment after new construction: your written notice to the Assessor that the new construction is complete, given within 6 months after completion.
How to fill out BOE-62
Describe the replacement dwelling
In Part A, enter the Assessor's Parcel Number, Recorder's Document Number, date of purchase or date of completion of new construction, purchase price or cost of new construction, and the property address (street, city, county).
Answer the repeat-benefit question
In Part A, check Yes or No on whether the new construction was performed on a replacement dwelling already granted the section 69.5 benefit within the past two years. If yes, enter the date of your original claim.
Describe the original property
In Part B, enter the Assessor's Parcel Number, date of sale, sale price and address (street, city, county) of the former property.
Answer the original property questions
Check Yes or No on whether it was your principal place of residence and whether it transferred to your parents, children or grandchildren. Also state whether there was new construction since the last tax bill and before the sale, and explain if yes.
Report any misfortune or calamity
Check Yes or No on whether the original property was substantially damaged or destroyed by misfortune or calamity (not a Governor-declared disaster) and sold damaged. If yes, enter the date of the misfortune or calamity.
Enter claimant and spouse details
In Part C, print the claimant's name and Social Security number. Add the spouse's name and Social Security number if the spouse is a record owner of the replacement dwelling.
Answer the prior relief question
Check Yes or No on whether you or your spouse previously received section 69.5 relief because of age. If yes, enter the initial date of disability as determined by a physician.
Sign and date the certification
The claimant signs and dates the certification under penalty of perjury; the spouse also signs and dates. Enter home and daytime phone numbers, mailing address and email address.
Add extra claimants if needed
If there is not enough room for additional claimants, use the same format on a separate sheet of paper and attach it.
Review, download and attach Form BOE-62-A
Check every entry against the instructions, then download or print the completed PDF from FillingPDF. Attach Form BOE-62-A and any tax bills, and submit as described under How to submit.
How to submit BOE-62
Form BOE-62 is submitted to the Assessor's Office. The form prints no mailing address, portal or fee, and tells you to contact the Assessor's Office with any questions. The Los Angeles County Office of the Assessor lists this form, as BOE-62 / OWN-112, with its other forms at https://assessor.lacounty.gov/forms.
Contact the Assessor's office for the filing channel that applies to your case. Whichever channel you use, assemble the package first:
- The signed claim: the claimant signs and dates it, and the spouse also signs if named in Part C.
- Form BOE-62-A, Certificate of Disability, signed by a licensed physician or surgeon of the appropriate specialty, or the alternative evidence or declaration described in the form.
- For intercounty transfers, when applicable: a copy of the original property's latest tax bill and any supplemental tax bills issued before the date of sale.
- A separate sheet in the same format if there are additional claimants.
FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Filing Form BOE-62 without Form BOE-62-A, Certificate of Disability, which the form says to include when filing.
- Filing more than 3 years after purchase or completion of new construction and expecting earlier relief; relief then begins with the calendar year of filing.
- Buying or building the replacement dwelling more than two years after selling the original residence.
- Claiming a transfer after selling the original property to a parent, child or grandchild who filed for the parent-child or grandparent-grandchild exclusion.
- Omitting the original property's latest and supplemental tax bills when the properties are in different counties.
- Leaving out a Social Security number; the form states that disclosure by all claimants is mandatory.
- Not telling the Assessor in writing within 6 months that new construction on the replacement dwelling is complete, when seeking additional treatment.
- Signing only as claimant when the spouse is a record owner of the replacement dwelling, whose name, number and signature are requested.
Frequently asked questions
What is Form BOE-62 used for?
Form BOE-62 is the claim a severely and permanently disabled person files to transfer the base year value of an original residence to a replacement dwelling of equal or lesser value under section 69.5 of the Revenue and Taxation Code. It must be filed with Form BOE-62-A, Certificate of Disability.
How long do I have to file Form BOE-62?
Within 3 years of the date the replacement dwelling is purchased or its new construction is completed. If you file after that period, relief is granted beginning with the calendar year in which you file your claim.
How much can the replacement dwelling cost?
It must be of equal or lesser value. Generally this is 100 percent of the original property's market value on its sale date if you buy before selling, 105 percent if you buy within one year after the sale, and 110 percent if you buy within the second year.
Can I transfer my base year value to a home in another county?
Only if the county where the replacement dwelling is located has passed an authorizing ordinance, and the dwelling was acquired on or after the date in that ordinance. For different counties, attach the original property's latest tax bill and any supplemental bills issued before the sale.
What must I attach to Form BOE-62?
Include Form BOE-62-A, Certificate of Disability. The form allows, in its place, evidence or a declaration under penalty of perjury as described in its general information. Intercounty claims also need the original property's latest and supplemental tax bills.
Can I use the section 69.5 transfer more than once?
Generally no: relief under section 69.5 is granted once. The exception is a person who becomes disabled after receiving the relief for age, who may transfer the base year value a second time because of the disability.
Is my Social Security number required on Form BOE-62?
Yes. The form states that disclosure of Social Security numbers by all claimants of a replacement dwelling is mandatory. The Assessor uses them to verify eligibility, and the state uses them to prevent multiple claims in different counties.
Can I fill out Form BOE-62 online on FillingPDF?
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's Office.
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