Form BOE-65-PT is the claim used to move the assessed base year value of a principal residence that a Governor-declared disaster substantially damaged or destroyed to a replacement property in another county. The Los Angeles County Office of the Assessor publishes it among its forms, so it is one of the Los Angeles County property tax forms a displaced homeowner may need. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF and the Assessor's forms list stay at the agency.
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What is BOE-65-PT?
Form BOE-65-PT is the claim an owner files to transfer the base year value of an original principal residence, substantially damaged or destroyed in a Governor-declared disaster, to a replacement property of equal or lesser value located in another county.
The form is published by the Los Angeles County Office of the Assessor, which also lists it as OWN-199 on its forms page. It has two pages. Page 1 is the claim itself: Section A describes the replacement property, Section B the original (former) property, and Section C the claimant, with a certification under penalty of the laws of the State of California. Page 2 is General Information on the requirements.
Under that information, a property is substantially damaged when the land or improvements sustain physical damage amounting to more than 50 percent of full cash value immediately before the disaster. Transfers between counties are allowed only if the county where the replacement property is located has passed an authorizing ordinance.
The Assessor's forms page also lists BOE-65-P, the Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor Declared Disaster, which is the intracounty counterpart of this intercounty claim.
Who needs to file BOE-65-PT?
Individuals who reside in an original property, meaning their principal place of residence, that a disaster has substantially damaged or destroyed, and who have bought or built a replacement principal residence in another county, use this claim.
Conditions printed on the form:
- The disaster must be a major misfortune or calamity in an area the Governor later proclaimed to be in a state of disaster.
- The replacement property must be of equal or lesser value, as defined on page 2.
- The county where the replacement property is located must have adopted an ordinance allowing these transfers.
Exclusions: acquiring an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of replacement property under the law, so it does not support this claim. The form asks whether both the original and the replacement property are your principal place of residence.
The claim is signed by the claimant. The form does not describe signing for someone else, so ask the Assessor's office if a representative will file.
When to file BOE-65-PT
File the claim within three years after the replacement property is acquired or newly constructed. The replacement property, including the land, must itself have been acquired or newly constructed within three years after the date of the disaster.
The value limit also depends on timing. The replacement property's fair market value on the date of purchase or completion of construction may not exceed:
- 105 percent of the original property's full cash value or fair market value immediately before the disaster, if the replacement is bought or built within the first year after the damage or destruction;
- 110 percent, if within the second year;
- 115 percent, if within the third year.
Section A asks for the date of purchase or the date of completion of new construction, and Section B asks for the date of the disaster, so both dates need to be at hand before you start.
Documents you need
- A copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of the disaster; the form says you must attach them.
How to fill out BOE-65-PT
Identify the replacement property
In Section A, enter the Assessor's Parcel Number, property address and city of the replacement property.
Enter purchase details
Enter the date of purchase, the purchase price and the recorder's document number if you bought the replacement property.
Enter new construction details
If you built the replacement property, enter the date of completion of new construction and the cost of new construction. Then answer Yes or No to whether it is your principal place of residence.
Identify the original property
In Section B, enter the original property's Assessor's Parcel Number, the date of disaster, the property address, city and county. Answer whether it was your principal place of residence.
Answer the new construction question
Check Yes or No for any new construction to the original property between the date of the attached tax bill(s) and the date of disaster. If Yes, explain on the lines provided.
Enter claimant name
In Section C, print the name of the claimant, who certifies the information is true, correct and complete under penalty of the laws of the State of California.
Sign and add contact details
Sign and date the form, then enter your mailing address, city, state and ZIP, daytime phone number and email address.
Review, download and attach tax bills
Check every entry against your records, then download or print the completed PDF from FillingPDF. Attach the original property's tax bill copies before you submit it through the channel the Assessor's office confirms.
How to submit BOE-65-PT
The form itself prints no mailing address, portal or appointment rule, so confirm the filing channel with the Assessor's office, which the form names as the contact for any questions. The Los Angeles County Office of the Assessor lists the form at https://assessor.lacounty.gov/forms.
What the package needs:
- The completed and signed claim. The certification covers both a handwritten signature and an electronic signature, so the form contemplates submissions with an electronic signature.
- A copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of the disaster.
All information on the claim is subject to verification, and the document is subject to public inspection, so do not include details you are not willing to have on a public record. FillingPDF lets you fill out and download the PDF; submission follows the channels the Assessor's office confirms.
Common mistakes to avoid
- Omitting the copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the disaster, which the form says you must attach.
- Answering Yes to new construction on the original property after the tax bills were issued, but leaving the "If Yes, please explain" line blank.
- Filing the claim more than three years after the replacement property was acquired or newly constructed.
- Acquiring the replacement property more than three years after the date of the disaster.
- Choosing a replacement property whose fair market value exceeds 105, 110 or 115 percent of the original property's value for the year it was bought or built.
- Relying on an ownership interest in a legal entity that owns real property; the form says this is not an acquisition of replacement property.
- Assuming any county accepts the transfer, when the county of the replacement property must have passed an authorizing ordinance.
- Leaving the claimant signature or date blank in Section C.
Frequently asked questions
What is Form BOE-65-PT used for?
Form BOE-65-PT is a claim to transfer the base year value of a principal residence that a Governor-declared disaster substantially damaged or destroyed to a replacement property of equal or lesser value in another county. The county of the replacement property must have an authorizing ordinance.
Is BOE-65-PT a Los Angeles County property tax form?
It is listed on the Los Angeles County Office of the Assessor's forms page at assessor.lacounty.gov/forms, where it also appears as OWN-199. The transfer works only if the county of the replacement property has passed an authorizing ordinance.
What is the deadline to file the BOE-65-PT claim?
File within three years after the replacement property is acquired or newly constructed. The replacement must also be acquired or newly constructed within three years after the date of the disaster, including the land.
What does equal or lesser value mean on this claim?
The replacement's fair market value on the purchase or completion date may not exceed 105 percent of the original property's value if bought or built within the first year after the disaster, 110 percent in the second year, or 115 percent in the third year.
What do I have to attach to Form BOE-65-PT?
Attach a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of the disaster. The form states that you must attach them, and it asks you to explain any new construction made after those bills.
Can I sign BOE-65-PT electronically?
The form's certification includes a paragraph for forms submitted with an electronic signature, so it contemplates them. Because the form prints no filing channel, confirm with the Assessor's office how it accepts the signed claim.
What is the difference between BOE-65-PT and BOE-65-P?
BOE-65-PT is the claim for an intercounty transfer, to a replacement property in another county. The Assessor's forms page lists BOE-65-P as the claim for an intracounty transfer for property damaged or destroyed in a Governor-declared disaster.
Can I fill out Form BOE-65-PT online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service that does not file the claim with the Assessor; you submit it through the agency's channels.
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