Form BOE-19-D, Prop 19 - Claim for Severely Disabled Persons for Transfer of Base Year Value to Replacement Primary Residence, is the claim a severely and permanently disabled homeowner files with the county Assessor to carry the base year value of a sold home to a replacement home. This version is published by the Riverside County Assessor-County Clerk-Recorder and applies to base year value transfers occurring on or after April 1, 2021. It is one of the Riverside County property tax forms for exclusions from reassessment. On FillingPDF you can fill out the form online and download or print the completed PDF; the claim is delivered to the Assessor by mail or in person, together with form BOE-19-DC, Certificate of Disability.
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What is BOE-19-D?
Form BOE-19-D is the claim a severely and permanently disabled homeowner files with a California county Assessor to transfer the factored base year value of a sold primary residence to a replacement primary residence anywhere in California.
The transfer 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. It is available beginning April 1, 2021. If the replacement home is of equal or lesser value, the factored base year value of the original home becomes the base year value of the replacement. "Equal or lesser value" depends on timing:
- 100 percent of the original home's full cash value if the replacement is bought or built before the original is sold;
- 105 percent if it is bought or built within the first year after the sale;
- 110 percent if it is bought or built within the second year after the sale.
If the replacement home is worth 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 claim travels with form BOE-19-DC, Certificate of Disability. A different form, BOE-63, Disabled Persons Claim for Exclusion of New Construction, covers new construction that makes an existing dwelling more accessible. The claim is confidential and not open to public inspection.
Who needs to file BOE-19-D?
Owners of a primary residence in California who are severely and permanently disabled and have moved, or are moving, to a replacement primary residence file this claim with the Assessor. The form lists these requirements:
- The original primary residence must be sold.
- It must have been your principal place of residence (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.
- The sale of the original, or the purchase or completion of new construction of the replacement, must occur on or after April 1, 2021.
Revenue and Taxation Code section 74.3(b), quoted on the form, defines a severely and permanently disabled person as someone with a physical disability or impairment that limits employment or substantially limits one or more major life activities and has been diagnosed as permanently affecting the ability to function. A homeowner who is at least age 55 or severely disabled may transfer a base year value up to three times. You or your spouse or guardian may make the declaration under penalty of perjury on form BOE-19-DC where the form allows it.
When to file BOE-19-D
File the claim once you have sold the original primary residence and own and occupy the replacement primary residence, since you must occupy it as your principal residence at the time the claim is filed. The replacement must be purchased or newly constructed within two years of the sale of the original. The form prints no calendar due date for the claim.
If you are claiming additional treatment for new construction on a replacement home that already received the transfer, the construction must be completed within two years of the date the original was sold, and you must notify the Assessor in writing within 6 months after completion.
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 the completion of its construction. If you buy or build the replacement first, you are responsible for the increased taxes on it until the original is sold.
Documents you need
- Form BOE-19-DC, Certificate of Disability: include it when filing; a physician of appropriate specialty is to complete it.
- Physician's certification on BOE-19-DC, signed by a licensed physician or surgeon, stating why the disability necessitates the move and that the replacement home meets the disability-related requirements.
- In lieu of that certification, a declaration under penalty of perjury by you, your spouse or guardian, which creates a rebuttable presumption that the move meets the disability-related requirements.
- Alternatively, evidence that the primary purpose of the move is to alleviate financial burdens caused by the disability, or a declaration under penalty of perjury to that effect.
- Only if the original residence is in a different county than the replacement: a copy of the original residence's latest property tax bill and any supplemental tax bills issued before the sale date.
How to fill out BOE-19-D
Confirm you meet the requirements
Read the General Information on pages 2 and 3: the original home must be sold, the replacement must be bought or built within two years of the sale, and you must occupy it as your principal residence.
Enter replacement residence details
In Section A, enter the Assessor's Parcel/ID Number, Recorder's Document Number (if known), date of purchase, purchase price, and the date of completion and cost of new construction if applicable. Add the property address, city and county.
Answer the Section A questions
Answer A.1 on whether you occupy the replacement as your principal residence and A.2 on whether it is multi-unit, naming your unit if so. Answer A.3 about new construction on a home already granted the transfer within two years, with the date of your original claim if yes.
Describe the original residence
In Section B, enter the original home's Assessor's Parcel/ID Number, date of sale, sale price, address, city and county.
Answer the Section B questions
Answer B.1 on principal residence and the date it stopped being one, B.2 on multi-unit, B.3 on transfer to a grandparent, parent, child or grandchild, and B.4 on new construction before the sale, with an explanation if yes.
Enter claimant information
In Section C, print the claimant's name and Social Security number, and check Yes or No for severely and permanently disabled. Have a physician of appropriate specialty complete BOE-19-DC.
Report prior Prop 19 relief
Check Yes or No on whether you or your spouse previously received relief for age or disability under section 2.1 of article XIII A. If yes, list the counties and Assessor's Parcel/ID Numbers.
Sign the certification
Sign, print your name and date the certification under penalty of perjury. Add your mailing address, city, state and ZIP, daytime phone number and email address.
Review, download and assemble
Check that every section is complete, then download or print the PDF from FillingPDF in black ink on 8 1/2" x 11" white paper. Attach BOE-19-DC and any required tax bills, and submit as described under How to submit.
How to submit BOE-19-D
Deliver the completed claim by mail or in person to the Assessor's office; the Riverside County Assessor-County Clerk-Recorder states that its forms do not allow online submission.
- Which office: a claim must be filed with the Assessor of the county where the replacement property is located.
- Riverside County office: the form header gives the Assessor - County Clerk - Recorder, PO BOX 751, Riverside, CA 92502-0751, telephone (951) 955-7006, www.rivcoacr.org.
- Print requirements: the agency says its forms must be printed in black ink on 8 1/2" x 11" white paper.
- Include with the claim: form BOE-19-DC, Certificate of Disability. If the original residence is in a different county than the replacement, also attach a copy of its latest property tax bill and any supplemental tax bills issued before the date of sale.
An incomplete application may not be processed, and all information is subject to verification. Contact the Assessor's office for questions. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the claim without form BOE-19-DC, Certificate of Disability, which the form says to include when filing.
- Leaving the Social Security number blank; the form states that disclosing it is mandatory and that an incomplete application may not be processed.
- Omitting the original residence's latest property tax bill and supplemental bills when it is in a different county than the replacement home.
- Filing with the wrong county: the claim goes to the Assessor of the county where the replacement property is located.
- Buying or building the replacement more than two years after selling the original, which falls outside the stated requirement.
- Filing before you own and occupy the replacement as your principal residence, which is required when the claim is filed.
- Leaving the certification unsigned or undated; the claimant signs it under penalty of perjury.
- Expecting to submit the form online; the agency says its forms must be delivered by mail or in person.
- Forgetting that buying the replacement first means you pay increased taxes on it until the original residence is sold.
Frequently asked questions
What is Form BOE-19-D used for?
Form BOE-19-D is the claim a severely and permanently disabled homeowner files to transfer the factored base year value of a sold primary residence to a replacement primary residence in California. It implements section 2.1(b) of article XIII A (Proposition 19) for transfers on or after April 1, 2021.
Who qualifies for the Prop 19 base year value transfer for disabled persons?
You qualify if you are severely and permanently disabled, sell your original primary residence, and buy or build a replacement within two years of the sale. You must occupy the replacement as your principal residence when you file, and the sale or purchase must occur on or after April 1, 2021.
What documents go with Form BOE-19-D?
Include form BOE-19-DC, Certificate of Disability, when filing. If the original residence is in a different county than the replacement, also attach a copy of its latest property tax bill and any supplemental tax bills issued before the date of sale.
Where do I file Form BOE-19-D?
File it with the Assessor of the county where the replacement property is located, by mail or in person. For Riverside County, the form lists the Assessor - County Clerk - Recorder, PO BOX 751, Riverside, CA 92502-0751, telephone (951) 955-7006.
Can I fill out Form BOE-19-D online on FillingPDF?
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.
Is my Social Security number required on BOE-19-D?
Yes. The form states that disclosing the claimant's Social Security number 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?
A homeowner who is at least age 55 or severely disabled may transfer a base year value up to three times, according to the form's General Information. The Social Security number on the claim helps the State enforce that limit.
What if I buy the replacement home before selling the old one?
You can still qualify, but you are responsible for the increased taxes on the replacement home until the original is sold. The value transfers as of the latest qualifying event: the sale, the purchase or the completion of construction.
How much more can the replacement home cost and still get full relief?
Full relief applies if the replacement's full cash value is no more than 100 percent of the original's if bought or built before the sale, 105 percent within the first year after, or 110 percent within the second year. Above that, relief is partial.
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