Form BOE-60-AH is the claim that the Riverside County Assessor-County Clerk-Recorder uses when a homeowner who is at least 55 years old asks to move the base year value of a sold home to a replacement dwelling. It is one of the Riverside County property tax forms tied to the Assessor's office, and it covers both intracounty and intercounty transfers, when applicable. On FillingPDF you can fill out the form online and download or print the completed PDF. The form is then delivered to the Assessor's office by mail or in person, as described below.
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What is BOE-60-AH?
Form BOE-60-AH, Prop 60/90 - Claim of Persons at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling, is the Riverside County Assessor-County Clerk-Recorder claim used to transfer the base year value of an original home to a replacement dwelling under Revenue and Taxation Code (R&TC) section 69.5.
The form has three information blocks and a certification. Section A describes the replacement dwelling, Section B describes the original (former) property, and Section C identifies the claimant and any spouse who is a record owner of the replacement dwelling. The claimant signs under penalty of perjury, certifying that the replacement dwelling is the principal place of residence and that the claimant was at least 55 years old when the original residence was sold.
If the claim is approved, the base year value is transferred to the replacement dwelling as of the latest qualifying event: the sale of the original property, the purchase of the replacement dwelling, or the completion of its construction. The reverse side of the form carries the general information, and the form also serves a claim for additional treatment when new construction is performed on a replacement dwelling that has already received the benefit. A claim for relief because of disability uses a separate form, available from the Assessor. The form states that the claim is not subject to public inspection.
Who needs to file BOE-60-AH?
Any person who was at least 55 years old at the time of sale of the original property, and who lives in a property eligible for the Homeowners' Exemption or currently receives the Disabled Veterans' Exemption, may file this claim to move the base year value to a replacement dwelling of equal or lesser value in the same county.
- The replacement property must be your principal residence and be eligible for the Homeowners' Exemption or Disabled Veterans' Exemption.
- Add your spouse in Section C if the spouse is a record owner of the replacement dwelling.
- If the replacement dwelling is in a different county, the form says transfers between counties are allowed only if that county has passed an authorizing ordinance, and the acquisition must occur on or after the date in that ordinance.
- If the original property is a multi-unit dwelling, each unit is treated as a separate original property.
Do not expect a second transfer on the same basis: the form says claimants are generally granted this relief only once, with an exception for a person who becomes disabled afterward, who files a separate form. If you sold the original property to your parent, child or grandchild and that person was granted the parent-child or grandparent-grandchild exclusion on it, you may not also transfer that base year value under R&TC section 69.5.
When to file BOE-60-AH
File the claim within 3 years of the date the replacement dwelling is purchased or new construction of that dwelling is completed. If you file after the 3-year period, relief begins with the calendar year in which you file.
The replacement property must be purchased or built within two years, before or after, of the sale of the original property. The value test depends on timing: the replacement must be 100 percent or less of the original's market value if bought or built before the sale, 105 percent or less within the first year after the sale, and 110 percent or less within the second year.
For additional treatment after new construction on a replacement dwelling that already received the benefit, the construction must be completed within two years of the sale of the original property, and you must notify the Assessor in writing within 6 months after completion.
Documents you need
- A copy of valid identification showing the claimant's date of birth, as the form asks next to the claimant's name in Section C.
- When the original property is in a different county from the replacement property: a copy of the original property's latest tax bill and any supplemental tax bill(s) issued before the date of sale.
- A separate sheet in the same format with the additional claimant information, attached only if there are not enough spaces on the form.
- An explanation for any new construction on the original property since the last tax bill(s) and before the date of sale, when the form's question applies to you.
How to fill out BOE-60-AH
Describe the replacement dwelling
In Section 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 Section A questions
Answer question 1 on whether you occupy the replacement dwelling as your principal place of residence. For question 2, name your unit if it is a multi-unit property. For question 3, say whether new construction was done on a dwelling already granted the benefit under R&TC section 69.5 within the past two years, and give the date of your original claim if so.
Describe the original property
In Section B, enter the Assessor's Parcel Number, date of sale, sale price and the property address (street, city, county).
Answer the Section B questions
Answer whether the property was your principal residence (with the date it stopped being so), which unit if multi-unit, and whether it transferred to your parent(s), child(ren) or grandchild(ren). Answer question 4 on substantial damage by misfortune or calamity and give its date if yes.
Address different-county and construction questions
If the original property is in a different county from the replacement, attach its latest tax bill and any supplemental tax bills issued before the sale. Answer whether new construction occurred before the sale and, if yes, explain.
Enter claimant information
In Section C, print the claimant's name, Social Security number and date of birth, and mark whether the claimant is at least age 55. Provide a copy of valid identification with date of birth.
Enter spouse information if applicable
Provide the spouse's name, Social Security number, date of birth and age 55 answer only if the spouse is a record owner of the replacement dwelling.
Answer the prior relief questions
Mark Yes or No on whether you or your spouse were previously granted R&TC section 69.5 relief because of disability, and whether you were previously granted relief at all. If yes, say whether you have since become severely and permanently disabled.
Sign and add contact details
Read the certification, then have the claimant and, where applicable, the spouse sign and date. Enter the mailing address, daytime phone number, city, state, ZIP and email address.
Review and download the completed PDF
Check that every applicable line is complete, since an incomplete claim may not be processed. Download or print the completed PDF from FillingPDF in black ink on white 8 1/2" x 11" paper, then deliver it as described under How to submit.
How to submit BOE-60-AH
The Riverside County Assessor-County Clerk-Recorder accepts its forms by mail or in person at the local office; the agency's forms page says these forms do not allow online submission.
- By mail or in person: deliver the completed, signed claim to your local Assessor-County Clerk-Recorder office. The form header lists the office at PO BOX 751, RIVERSIDE, CA 92502-0751, telephone (951) 955-7006, and the website www.rivcoacr.org.
- Printing: the agency asks that all forms be printed in black ink on 8 1/2" x 11" white paper.
- Attachments: include a copy of valid identification showing the claimant's date of birth. When the original property is in a different county, include a copy of its latest tax bill and any supplemental tax bills issued before the date of sale.
If you have questions about the form, contact the Assessor's Office. An incomplete application may not be processed, and the information you provide is subject to verification. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing more than 3 years after buying the replacement dwelling or completing its construction and expecting earlier relief; relief then starts with the calendar year of filing.
- Leaving out Social Security numbers; the form says disclosure by all claimants of a replacement dwelling is mandatory under R&TC section 69.5.
- Omitting a copy of valid identification with the claimant's date of birth.
- Moving to a replacement property in another county without attaching the original property's latest tax bill and any supplemental tax bills issued before the sale.
- Choosing a replacement dwelling above the value limits: 100 percent of the original's market value before the sale, 105 percent in the first year after, 110 percent in the second.
- Buying or building the replacement dwelling first and assuming the lower value applies at once; you pay the increased taxes until the original property is sold.
- Submitting an incomplete claim; the form warns it may not be processed.
- Trying to submit the form online; the agency says its forms must be delivered by mail or in person.
Frequently asked questions
What is Form BOE-60-AH used for?
Form BOE-60-AH is the Riverside County Assessor-County Clerk-Recorder claim for transferring the base year value of your original home to a replacement dwelling when you were at least 55 when you sold the original property. It applies under R&TC section 69.5.
Who qualifies for the Prop 60/90 transfer in Riverside County?
A person who was at least 55 at the time of sale of the original property and who lives in a home eligible for the Homeowners' Exemption or receives the Disabled Veterans' Exemption. The replacement must be your principal residence and of equal or lesser value.
How long do I have to file the BOE-60-AH claim?
Within 3 years of buying the replacement dwelling or completing its new construction. If you file later, relief starts with the calendar year in which you file, not earlier.
What value limit applies to the replacement dwelling?
The replacement must be 100 percent or less of the original's market value if bought or built before the sale, 105 percent or less within the first year after the sale, and 110 percent or less within the second year after.
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 you acquire the dwelling on or after the date in that ordinance. You must also attach the original property's latest tax bill and any supplemental tax bills.
Can I use this relief more than once?
Generally no. The form says claimants are granted relief under R&TC section 69.5 only once, unless they become disabled after receiving it for age. In that case a separate disability form must be filed; contact the Assessor.
Can I submit Form BOE-60-AH online?
No. The Assessor-County Clerk-Recorder says its forms do not allow online submission and must be delivered by mail or in person to its local office. You can complete the PDF online first and print it.
Can I fill out Form BOE-60-AH online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with the county and does not file the claim; you deliver it to the Assessor's office yourself.
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