Form BOE-60-NR, Rescission of Base Year Transfer Claim, is the notice a claimant files with the Riverside County Assessor-County Clerk-Recorder to withdraw an earlier claim to transfer a property's base year value to a replacement dwelling under Revenue and Taxation Code section 69.5 (Propositions 60/90/110). It is one of the Riverside County property tax forms handled by the Assessor's office, and the original claimants 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.
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What is BOE-60-NR?
Form BOE-60-NR, Rescission of Base Year Transfer Claim, is the notice a claimant files with the Riverside County Assessor-County Clerk-Recorder to withdraw a previously filed claim to transfer base year value from an original property to a replacement dwelling under Revenue and Taxation Code section 69.5 (Propositions 60/90/110).
Its printed title is Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling. The form records the replacement dwelling, the claimant and any spouse who is a record owner, and which of two timing conditions the rescission relies on. It is certified under penalty of perjury under the laws of the State of California.
The county's general information on page 2 explains the effect. If a claim is successfully rescinded, the base year value from the original property may be transferred to another property that meets all the requirements of section 69.5. If the second property is purchased on or after April 1, 2021, the base year value may instead be transferred under section 2.1 of article XIII A of the California Constitution (Proposition 19), with a claim for relief on form BOE-19-B filed timely with the County Assessor.
This notice is not for Proposition 19 claims: the rescission provisions apply only to Propositions 60/90/110 claims and do not apply to Proposition 19 base year value transfers on or after April 1, 2021. The form states that the notice is not subject to public inspection.
Who needs to file BOE-60-NR?
The original claimant (and the claimant's spouse, where applicable) who filed a claim to transfer base year value to a replacement dwelling under Propositions 60/90/110 and now wants to rescind that claim uses this form. The form says the notice must be signed by the original claimant(s) and delivered to the Assessor's office where the claim was filed.
Two situations allow a rescission, and you check the box for the one that fits:
- Box (1): you file before the county first issues a refund check for the property taxes on the transferred base year value; if no refund applies, before property taxes are paid on the new transferred base year value; or, if taxes have not been paid, before they become delinquent.
- Box (2): you file within 6 years after relief was granted, and the replacement property was vacated as your principal place of residence within 90 days after the original claim was filed.
The spouse's name and Social Security number are provided if the spouse is a record owner of either the original property or the replacement dwelling.
Do not use this form for base year value transfers under Proposition 19 that occur on or after April 1, 2021; the rescission provisions do not cover them.
When to file BOE-60-NR
File the notice before the deadline that applies to the box you check on the form. Under box (1), file before the county first issues a refund check for the property taxes on the transferred base year value; if a refund is not applicable, before any property taxes are paid on the new transferred base year value; if taxes have not been paid, before they become delinquent.
Under box (2), file within 6 years after relief was granted, and only if the replacement property was vacated as your principal place of residence within 90 days after the original claim was filed. The county's information explains that six years run from the date the county issues a refund check or property taxes are paid on the new transferred base year value. The form says this second option applies beginning January 1, 2001.
Timing also matters afterward: if the rescission increases a property's base year value, or the homeowners' exemption was incorrectly allowed, escape or supplemental assessments with interest under Revenue and Taxation Code section 506 apply. The statute of limitations for them does not start until July 1 of the assessment year in which the notice is filed.
How to fill out BOE-60-NR
Identify the replacement dwelling
In Section A, enter the Assessor's parcel/ID number and the Recorder's document number for the replacement dwelling. Add the property address (street, city, county, state, zip code).
Enter purchase or construction details
Enter the date of purchase and purchase price. If the dwelling was newly constructed, enter the date of completion of new construction and the cost of new construction.
Give the original claim date
Enter the date the original claim was filed in the field DATE ORIGINAL CLAIM WAS FILED.
Enter claimant information
In Section B, print the name of the claimant and the Social Security number. Print the name and Social Security number of the spouse if the spouse is a record owner of the original property or the replacement dwelling.
Check the box for your timing
Check box (1) if you are filing before the refund check, tax payment or delinquency events listed. Check box (2) if you are filing within 6 years after relief was granted and vacated the replacement property within 90 days of the original claim.
Sign and date the certification
The claimant signs and dates under the CERTIFICATION, which is made under penalty of perjury under California law. The spouse signs and dates on the spouse's line as well.
Add your contact details
Enter your home phone number, daytime phone number, mailing address including zip code, and email address.
Review and download the completed PDF
Check that every field is complete and matches the original claim, then download or print the completed PDF from FillingPDF in black ink on 8 1/2" x 11" white paper. Deliver it as described under How to submit.
How to submit BOE-60-NR
The county's forms page says its forms do not allow online submission: they must be delivered by mail or in person to your local Assessor-County Clerk-Recorder office. The form states that the notice is delivered to the Assessor's office where the original claim was filed.
- By mail: the form header gives the Assessor-County Clerk-Recorder address as PO BOX 751, RIVERSIDE, CA 92502-0751.
- In person: deliver the notice to your local Assessor-County Clerk-Recorder office.
- Questions: the form lists (951) 413-2890 and www.rivcoacr.org.
Print the completed form in black ink on 8 1/2" x 11" white paper, as the county requires for all its forms. The form notes that a fee may be required to process the document; it names no amount, so ask the office for the current fee and payment method. It also warns that an incomplete notice may not be processed, and that all information provided is subject to verification. FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Filing after the county first issues a refund check, or after taxes are paid or delinquent, while relying on box (1); each stage closes that option.
- Checking box (2) when the replacement property was not vacated as your principal place of residence within 90 days after the original claim was filed.
- Filing under box (2) more than 6 years after relief was granted, counted from the refund check or the payment of taxes on the new transferred base year value.
- Submitting the notice without the signature of every original claimant; the form must be signed by the original claimant(s), and there is a separate line for the spouse.
- Using this notice for a Proposition 19 base year value transfer on or after April 1, 2021; the rescission provisions do not apply to those claims.
- Leaving required entries blank, such as the parcel number or date the original claim was filed; the form warns that an incomplete notice may not be processed.
- Trying to submit the form online; the county says its forms must be delivered by mail or in person.
- Printing on colored paper, another size or in a color other than black ink, against the county's printing requirement.
Frequently asked questions
What is Form BOE-60-NR used for?
Form BOE-60-NR is the notice a claimant files with the Riverside County Assessor-County Clerk-Recorder to rescind a previously filed claim to transfer base year value to a replacement dwelling under Revenue and Taxation Code section 69.5 (Propositions 60/90/110).
What is the deadline to rescind a base year value transfer claim?
It depends on the box you check. Under box (1), file before the county first issues a refund check, or, if none applies, before taxes are paid or become delinquent. Under box (2), file within 6 years after relief was granted, if you vacated the replacement property within 90 days of the original claim.
Can I use this form for a Proposition 19 transfer?
No. The rescission provisions apply only to base year value transfer claims under Propositions 60/90/110. They do not apply to Proposition 19 base year value transfers that occur on or after April 1, 2021.
What happens after a claim is rescinded?
The base year value from the original property may be transferred to another property that meets all the requirements of section 69.5. If the second property is purchased on or after April 1, 2021, Proposition 19 may apply instead, with a claim on form BOE-19-B filed with the County Assessor.
Could a rescission lead to additional assessments?
Yes. If the rescission increases a property's base year value, or the homeowners' exemption was incorrectly allowed, escape or supplemental assessments with interest under Revenue and Taxation Code section 506 are imposed. Their statute of limitations starts July 1 of the assessment year the notice is filed.
Where do I send Form BOE-60-NR?
Deliver it by mail or in person to the Assessor's office where the claim was filed; the form cannot be submitted online. The form header lists PO BOX 751, RIVERSIDE, CA 92502-0751 and the phone number (951) 413-2890.
Is there a fee to file the notice of rescission?
The form says a fee may be required to process the document, but it prints no amount. Call the Assessor-County Clerk-Recorder at (951) 413-2890 for the current fee and how to pay it.
Can I fill out Form BOE-60-NR 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 connected to Riverside County and does not file the notice; you deliver it to the Assessor's office yourself.
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