Form BOE-19-G is the claim for the reassessment exclusion on a family home or family farm transferred between a grandparent and a grandchild on or after February 16, 2021. It is one of the forms the Riverside County Assessor-County Clerk-Recorder sends to owners and accepts from them under Revenue and Taxation Code Section 63.2. The transferor and the transferee both sign it. 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 county at the official link, and it is filed with the Assessor by mail or in person.
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What is BOE-19-G?
Form BOE-19-G is the claim a grandparent and grandchild file with the Riverside County Assessor-County Clerk-Recorder to ask that a transfer of a family home or family farm between them be excluded from property tax reassessment.
The exclusion rests on Revenue and Taxation Code Section 63.2 and Property Tax Rule 462.520, which implement section 2.1(c) of article XIII A of the California Constitution. For transfers on or after February 16, 2021, the terms "purchase" and "change in ownership" do not include the transfer of a family home or family farm between grandparents and their grandchildren.
The form has a page of property, transferor and relationship questions, a page for the transferee, a page for additional transferors and transferees (Sections E and F), and a page of instructions. Each side signs a certification under penalty of perjury. The form is marked "This document is not subject to public inspection."
Do not confuse it with the older claim: for transfers on or before February 15, 2021, the instructions send you to claim form BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild.
Who needs to file BOE-19-G?
The transferor (grandparent) and the transferee (grandchild) of a family home or family farm in Riverside County use this claim when the transfer occurred on or after February 16, 2021 and they want it excluded from reassessment. The county may also mail the form to you with a letter saying its records show a possible parent-child or grandparent-grandchild transfer.
Conditions from the form's instructions:
- All parents of the grandchild who qualify as children of the grandparents must be deceased on the date of the transfer. A stepparent does not need to be deceased.
- A family home must have been the transferor's principal residence and must continue or become the transferee's principal residence within one year of the transfer.
- A family farm is real property under cultivation, used for pasture or grazing, or used to produce an agricultural commodity.
A legal representative may sign for the transferor or the transferee. Do not use this form for transfers on or before February 15, 2021; those use BOE-58-G.
When to file BOE-19-G
The claim is timely if filed within three years after the date of purchase or transfer, or before the property is transferred to a third party, whichever is earlier. If it was not filed by then, it is still timely if filed within six months after the date of mailing of a notice of supplemental or escape assessment issued because of that transfer. If a claim is not timely filed, prospective relief may be available.
If the county sent you the form with its letter, the letter asks you to return it to the Assessor's Office within 30 days.
For a family home, the transferee must also file for the homeowners' or disabled veterans' exemption within one year of the transfer. For property that was sold or gifted, the recording date of the deed is presumed to be the transfer date; for property inherited through a trust, will or intestate succession, the date of death is the date of change in ownership.
Documents you need
- A complete copy of the will and/or trust and all amendments, if the transfer was made through a will or trust.
- A copy of the death certificate of the direct descendant of the grandparent who is the grandchild's parent (Section C, question 2).
- A copy of the marriage license or domestic partnership registration, if the deceased parent's surviving spouse or partner remarried or registered a new domestic partnership before the transfer (Section C, question 2c).
- A copy of the death certificate of the surviving spouse or partner, if that person did not remarry and is still considered a child of the grandparents (Section C, question 2c).
How to fill out BOE-19-G
Check the name and mailing address
In the Name and Mailing Address block at the top of page 1, correct any errors in the printed name and mailing address.
Describe the property in Section A
Enter the Assessor's Parcel/ID Number, property address, city, date of purchase or transfer and Recorder's document number. Add the date of death, probate number and date of decree of distribution if they apply.
Identify the transferor(s) in Section B
Print the full name of each transferor and the family relationship to the transferee. If there are more transferors, use Section E on page 3.
Answer Section B questions 1 to 5
State whether the property was the transferor's family farm (and how it was used) or principal residence, and which exemption was granted or eligible. Then answer the multi-unit, partial interest and joint tenancy questions, and list the grandparents' children who are parents of the grandchild.
Sign the transferor certification
The transferor or legal representative signs, prints the name and dates the certification on page 1, and adds the mailing address, daytime phone number and email address.
Complete Section C relationship details
Give the age at adoption and adopting person if the grandchild was adopted. Name the direct descendant who is the grandchild's parent with the date of death, and answer questions 2a to 2c about the surviving spouse or partner.
Identify the transferee(s) in Section D
Print the full name of each transferee and the relationship to the transferor. Additional transferees go in Section F on page 3.
Answer the transferee questions
State whether the property is the transferee's family farm and current principal residence. If it is a residence, complete items a to f: multi-unit, exemption application, who filed, type of exemption, move-in date and any other California principal residence. If not yet occupied, give the date of intended occupancy.
Sign the transferee certification
The transferee or legal representative signs, prints the name and dates the certification, then adds the mailing address, daytime phone number and email address.
Add additional parties in Sections E and F
List extra transferors in Section E and extra transferees in Section F, each with a relationship to the other side.
Review, download and attach documents
Check every section, then download or print the completed PDF from FillingPDF in black ink on white paper. Attach the will or trust and any death certificates or marriage records that apply, and submit through the channels under How to submit.
How to submit BOE-19-G
You file Form BOE-19-G with the Riverside County Assessor-County Clerk-Recorder by mail or in person. The county's forms page says its forms do not allow online submission and must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office.
- By mail: Assessor-County Clerk-Recorder, P.O. Box 751, Riverside, CA 92502-0751. This is the return address in the county's cover letter.
- In person: deliver it to your local Assessor-County Clerk-Recorder office. The form does not print a street address; see www.rivcoacr.org.
Print the form in black ink on 8 1/2" x 11" white paper, as the county's forms page requires. For a family farm, the claim must be signed by the transferor(s) and the transferee. For a family home, it must also be accompanied by the exemption filing described in the instructions. If the transfer was made through a will or trust, attach a full copy. Questions go to the Assessor's Title Section at (951) 955-0400. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using this form for a transfer on or before February 15, 2021; the instructions direct those claims to BOE-58-G.
- Filing for a transfer when a parent of the grandchild who qualifies as a child of the grandparents is still living on the transfer date.
- Leaving out the full copy of the will or trust and all amendments when the transfer went through a will or trust.
- Submitting the form with only the transferor's or only the transferee's signature; the form needs both.
- Not filing for the homeowners' or disabled veterans' exemption within one year of the transfer when the property is a family home.
- Trying to submit the form online; the county says its forms must be delivered by mail or in person.
- Printing the form on colored paper or in a color other than black ink; the county requires black ink on 8 1/2" x 11" white paper.
- Overlooking the certification that you will not file a claim to transfer the base year value of your principal residence under sections 69, 69.3 or 69.6.
Frequently asked questions
What is Form BOE-19-G used for?
Form BOE-19-G is the claim filed with the Riverside County Assessor-County Clerk-Recorder to exclude from reassessment the transfer of a family home or family farm between a grandparent and grandchild occurring on or after February 16, 2021, under Revenue and Taxation Code Section 63.2.
Who has to be deceased for the grandparent-grandchild exclusion?
All parents of the grandchild who qualify as children of the grandparents must be deceased on the date of the transfer. The form's instructions say a stepparent does not need to be deceased.
What is the deadline to file Form BOE-19-G?
File within three years after the transfer or before the property goes to a third party, whichever is earlier. Otherwise it is timely within six months after a notice of supplemental or escape assessment is mailed. If the county sent you the form, its letter asks for a return within 30 days.
Can I submit Form BOE-19-G online?
No. The county's forms page says its forms do not allow online submission and must be delivered by mail or in person to the local Assessor-County Clerk-Recorder office. The mailing address is P.O. Box 751, Riverside, CA 92502-0751.
Do I also need to file for the homeowners' exemption?
For a family home, yes. An eligible transferee must file for the homeowners' or disabled veterans' exemption within one year of the transfer. For a family farm, the claim form signed by the transferor(s) and transferee is what the instructions require.
What do I attach if the property passed through a trust?
Attach a full and complete copy of the trust and all amendments. The same rule applies to a will. The form also asks for death certificates and, in some cases, a marriage license or registration for the surviving spouse or partner.
What is the difference between BOE-19-G and BOE-58-G?
BOE-19-G is for grandparent-grandchild transfers occurring on or after February 16, 2021. For transfers on or before February 15, 2021, the instructions direct you to BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild.
Can I fill out Form BOE-19-G on FillingPDF?
Yes. You can fill out the form online on FillingPDF and download or print the completed PDF. FillingPDF is an independent service and does not file it with the county; you deliver it to the Assessor by mail or in person.
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