Form BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years, is the Proposition 19 claim that the Riverside County Assessor-County Clerk-Recorder provides for owners who sold a primary residence at age 55 or older and bought or built a replacement primary residence in California. It is one of the Riverside County property tax forms, and the claim is filed 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; the agency publishes the original at the official URL.
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What is BOE-19-B?
Form BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years, is the claim an owner aged 55 or older files to move a home's base year value to a replacement primary residence. It applies to transfers occurring on or after April 1, 2021.
The form rests on section 2.1(b) of article XIII A of the California Constitution (Proposition 19), implemented by Revenue and Taxation Code section 69.6. If your claim is approved, the factored base year value of the original primary residence becomes the base year value of the replacement primary residence, which can be anywhere in California, when the replacement is of equal or lesser value.
"Equal or lesser value" is measured against the full cash value of the original residence: 100 percent if the replacement is bought or built before the sale, 105 percent within the first year after the sale, and 110 percent within the second year. If the replacement costs more, partial relief is available: the difference is added to the transferred value. Full cash value is presumed to be the purchase price under Revenue and Taxation Code section 110(b), unless evidence shows the property would not have sold for that price on the open market.
The form is issued on the letterhead of the County of Riverside Assessor-County Clerk-Recorder. It also covers a claim for additional relief when new construction is done on a replacement residence that has already received the transfer.
Who needs to file BOE-19-B?
Owners of a primary residence who were at least age 55 when they sold it, and who have bought or newly built a replacement primary residence in California, use this claim. To qualify, the form lists these requirements:
- The original primary residence must be sold.
- It must have been your principal place of residence, and so eligible for the homeowners' or disabled veterans' exemption, at the time of sale or within two years of buying the replacement.
- The replacement must be purchased or newly constructed within two years of the sale of the original.
- You must own and occupy the replacement as your principal residence when the claim is filed.
- Either the sale of the original, or the purchase or completion of construction of the replacement, must occur on or after April 1, 2021.
Owners who already received the transfer and later complete new construction on the replacement may file for additional treatment on this form. A homeowner who is at least 55 or severely disabled may transfer a base year value up to three times, so the form asks about earlier transfers. The claim goes to the Assessor of the county where the replacement property is located, which may not be Riverside County.
When to file BOE-19-B
File the claim within 3 years of the date you purchase the replacement primary residence or the new construction on it is completed. If you file after that period, relief begins with the calendar year in which you file.
The replacement must be purchased or newly constructed within two years of the sale of the original primary residence, and you must be occupying it as your principal residence when you file.
For additional relief after new construction on a replacement that already received the transfer, the form says the construction must be completed within two years of the sale of the original residence, and you must notify the Assessor in writing of its completion within 6 months. If your claim is approved, the value transfers as of the latest qualifying event: the sale of the original, the purchase of the replacement or completion of its construction. If you buy or build first and sell second, you are responsible for the increased taxes on the replacement through the date of sale of the original.
Documents you need
- Valid identification showing the claimant's date of birth; Part C asks you to provide it with the claim.
- Evidence that you were at least 55 years old when the original primary residence sold; the form requires it if you believe you qualify.
- A copy of the original residence's latest property tax bill, only if the original 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, also only when it is in a different county than the replacement.
- Written notice to the Assessor that new construction is complete, within 6 months after completion, only if you claim additional relief for new construction on a replacement that already received the transfer.
How to fill out BOE-19-B
Describe 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 there was new construction, add its completion date and cost, then the property address, city and county.
Answer the Part A questions
Check Yes or No for whether you occupy the replacement as your principal residence (question 1) and whether it is a multi-unit property, naming your unit if so (question 2). For question 3, say whether the new construction is on a replacement that already received the transfer within the past two years, and give the date of your original claim if so.
Identify the original residence
In Part B, enter the Assessor's Parcel/ID number, the date of sale, the sale price, and the property address, city and county. The property must be in California.
Answer the Part B questions
Question 1: was it your principal residence, and the date it stopped being so. Question 2: multi-unit and which unit. Question 3: whether it transferred to a grandparent, parent, child or grandchild. Question 4: any new construction since the last tax bill and before the sale, with an explanation if yes.
Prepare the different-county attachment
If the original residence is in a different county than the replacement, gather a copy of its latest property tax bill and any supplemental tax bill(s) issued before the sale, as the note under Part B requires.
Enter claimant information
In Part C, print the claimant's name, date of birth and Social Security number, and check Yes or No for being at least age 55 at the time of sale. Have valid identification with your date of birth ready.
Report earlier base year value transfers
Answer whether you have previously been granted a transfer for age or disability under section 2.1 of article XIII A (Proposition 19). If yes, list the county(ies) and Assessor's Parcel/ID number(s) for which relief was granted.
Read and sign the certification
The certification is made under penalty of perjury. Sign as claimant, print your name and enter the date.
Add your contact details
Enter your mailing address, city, state and ZIP, daytime phone number and email address.
Review, download and assemble
Check that every part is complete and matches your documents. Download or print the completed PDF from FillingPDF in black ink on white paper, add the attachments and deliver it as described under How to submit.
How to submit BOE-19-B
The form can be delivered by mail or in person to your local Assessor-County Clerk-Recorder office; the agency states its forms do not allow online submission.
- Which office: The form says a claim must be filed with the Assessor of the county where the replacement property is located.
- By mail: The form's letterhead gives the Riverside office address as PO BOX 751, RIVERSIDE, CA 92502-0751. Phone: (951) 955-7006. Website: www.rivcoacr.org.
- In person: Deliver it to your local Assessor-County Clerk-Recorder office.
The agency asks that forms be printed in black ink on 8 1/2" x 11" white paper. Sign the certification and include valid identification showing your date of birth and evidence that you were at least 55 when the original residence sold. 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. The form warns that an incomplete claim may not be processed and that it is confidential. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing with the wrong county: the claim must go to the Assessor of the county where the replacement property is located.
- Filing more than 3 years after buying the replacement or completing its construction; relief then starts with the calendar year of filing.
- Leaving out the Social Security number; the form states that disclosure is mandatory for the claimant.
- Omitting the original residence's latest tax bill and supplemental bills when it is in a different county than the replacement.
- Submitting without valid identification showing your date of birth or evidence you were at least 55 at the time of sale.
- Sending an incomplete form; the form warns the claim may not be processed.
- Claiming the transfer for a replacement you do not occupy as your principal residence when the claim is filed.
- Printing the form on colored paper or in another ink; the agency requires black ink on 8 1/2" x 11" white paper.
Frequently asked questions
Which Riverside County property tax form transfers my base year value at age 55?
Form BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years. It claims the Proposition 19 transfer of a factored base year value from a sold primary residence to a replacement in California.
What is the deadline to file Form BOE-19-B?
Within 3 years of the date you purchase the replacement primary residence or its new construction is completed. If you file after that, relief begins with the calendar year in which you file the claim.
Where do I file the Prop 19 age 55 claim?
With the Assessor of the county where the replacement property is located, by mail or in person. The form's letterhead lists PO BOX 751, RIVERSIDE, CA 92502-0751 and (951) 955-7006 for the Riverside office; the agency says its forms cannot be submitted online.
Do I have to give my Social Security number on Form BOE-19-B?
Yes. The form states that disclosure by the claimant is mandatory. The Assessor uses it to verify eligibility and the State of California uses it to prevent more than three base year value transfers. The claim is confidential.
How many times can I transfer my base year value?
Up to three times for a homeowner who is at least 55 at the time of sale or severely disabled. Part C asks whether you were previously granted a transfer under Proposition 19 and for the counties and parcel numbers involved.
What if my replacement home costs more than the original?
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 transferred value. Equal or lesser value is judged at 100, 105 or 110 percent depending on timing.
What do I attach to Form BOE-19-B?
Valid identification with your date of birth and evidence you were at least 55 when the original residence sold. If the original home is in a different county, also attach its latest property tax bill and any supplemental bills issued before the sale.
Can I fill out Form BOE-19-B 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 deliver it to the Assessor by mail or in person.
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