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 the County of San Diego Assessor uses for the senior base year value transfer under Proposition 19. It is one of the San Diego County property tax forms, and it serves homeowners who were at least age 55 when they sold their original primary residence and now occupy a replacement primary residence. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Assessor publishes the original PDF at the official link below.
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What is BOE-19-B?
Form BOE-19-B is the claim, issued by the County of San Diego Assessor, that an owner at least age 55 files to transfer the factored base year value of a sold California primary residence to a replacement primary residence.
The form implements section 2.1(b) of article XIII A of the California Constitution (Proposition 19), as put into effect by Revenue and Taxation Code section 69.6. It applies to base year value transfers occurring on or after April 1, 2021. If the replacement residence is of equal or lesser value than the original, the factored base year value of the original becomes the base year value of the replacement. The form's General Information sets the comparison at 100 percent, 105 percent or 110 percent of the original's full cash value, depending on whether the replacement was purchased or built before the sale, within the first year after it, or within the second year after it. If the replacement is worth more, partial relief is available: the difference is added to the transferred value.
The form has three parts: A, the replacement primary residence; B, the original primary residence (former property); and C, the claimant information with a certification under penalty of perjury. The claim is confidential and not subject to public inspection. The same PDF packet also carries a BOE-19-B checklist and a Homeowners' Property Tax Exemption claim (BOE-266), which is a separate form.
Who needs to file BOE-19-B?
The main group is owners who were at least age 55 when they sold their original California primary residence and who own and occupy a replacement primary residence located anywhere in California. The General Information on the form lists the conditions:
- The original primary residence must be sold, and it must be in California.
- It must have been your principal place of residence 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 you file the claim.
- Either the sale of the original or the purchase or completion of the replacement must occur on or after April 1, 2021.
You must provide evidence that you were at least 55 when the original residence sold and declare it under penalty of perjury. A homeowner who is at least 55 at the time of sale, or severely disabled, may transfer a base year value up to three times, and the form asks whether you have already received a transfer for age or disability. Owners whose replacement home already received the transfer and who completed new construction on it may use the form to claim additional treatment.
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 the 3-year period, relief begins with the calendar year in which you file.
If approved, the base year value transfers as of the latest qualifying event: the sale of the original, the purchase of the replacement, or completion of construction on it. If you buy or build the replacement first and sell the original second, you are responsible for the higher taxes on the replacement until the original is sold.
For additional treatment of new construction on a replacement home that already received the transfer, the form says you may be eligible if the construction is completed within two years of the sale of the original and you notify the Assessor in writing of its completion within 6 months.
Documents you need
- A copy of a government-issued identification for age verification; the form asks for valid identification with your date of birth, since you must show you were at least 55 when the original residence sold.
- A copy of the original residence's latest property tax bill, if you are transferring from another California county. The form's note also asks for any supplemental tax bill(s) issued before the date of sale when the original is in a different county than the replacement.
How to fill out BOE-19-B
Identify 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. Add the property address, city and county.
Enter new construction details
In Part A, enter the date of completion of new construction and the cost of new construction, only if applicable.
Answer the Part A questions
Question 1 asks whether you occupy the replacement as your principal residence. Question 2 asks about a multi-unit property and which unit you occupy; question 3 asks whether the new construction was done on a replacement that already received the transfer within the past two years, and the date of your original claim.
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
Questions 1 to 4 ask whether it was your principal residence and the date it stopped being so, whether it was multi-unit, whether it transferred to a grandparent, parent, child or grandchild, and whether there was new construction before the sale. Explain any new construction.
Enter your claimant information
In Part C, print your name, date of birth and Social Security number, and mark whether you were at least age 55 at the time of sale.
Report any previous transfer
Answer whether you were previously granted a base year value transfer for age or disability under section 2.1 of article XIII A (Proposition 19). If yes, give the county(ies) and Assessor's Parcel/ID Number(s).
Sign the certification
Sign, print your name and date the certification, which is made under penalty of perjury. Add your mailing address, city, state and ZIP, daytime phone number and email address.
Review and download the completed PDF
Check every part, gather the identification and any required property tax bill, then download or print the completed PDF from FillingPDF and submit it through the channels described under How to submit.
How to submit BOE-19-B
The form says the claim is filed with the Assessor of the county where the replacement property is located. For a replacement home in San Diego County, the form prints the Assessor's address and phone: County of San Diego Assessor/Recorder/County Clerk, 9225 Clairemont Mesa Blvd., San Diego, CA 92123, telephone (619) 531-5481. The form names no other filing channel.
- Package: the completed claim, a copy of government-issued identification for age verification, and, if transferring from another county, a copy of your latest property tax bill (see the required documents).
- Questions: the Assessor's checklist gives (619) 531-5481 and [email protected].
- Homeowners' exemption: the checklist says to submit the included Homeowners' Exemption application to [email protected].
The form warns that an incomplete application may not be processed and that all information is subject to verification. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting an incomplete claim; the form states that an incomplete application may not be processed.
- Leaving the Social Security number blank. The form says disclosure by the claimant is mandatory because the Assessor uses it to verify eligibility.
- Filing more than 3 years after buying the replacement or completing its construction; relief then starts only with the calendar year of filing.
- Filing with the wrong county; the claim goes to the Assessor of the county where the replacement property is located.
- Omitting the original residence's latest property tax bill, and any supplemental bill(s) issued before the sale, when it is in a different county than the replacement.
- Listing an original residence outside California; the form requires the property to be in California.
- Not answering the multi-unit questions with the unit number when the property has more than one unit.
- Signing the certification without being at least 55 at the time of sale, or without occupying the replacement as your principal residence.
Frequently asked questions
What is Form BOE-19-B?
Form BOE-19-B is the claim to transfer the factored base year value of your sold primary residence to a replacement primary residence in California, available to owners who were at least age 55 at the time of sale. It is published by the County of San Diego Assessor.
Who qualifies for the senior base year value transfer?
You must have been at least 55 when you sold your original California primary residence, and you must own and occupy the replacement as your principal residence when you file. The replacement must be bought or built within two years of the sale, with a qualifying event on or after April 1, 2021.
What is the deadline to file Form BOE-19-B?
File within 3 years of the date you purchase the replacement primary residence or its new construction is completed. If you file later, relief is granted beginning with the calendar year in which you file the claim.
What do I attach to Form BOE-19-B?
Attach a copy of a government-issued identification to verify your age. If you are transferring from another California county, also attach the original residence's latest property tax bill and any supplemental bill(s) issued before the sale.
Where do I file the claim?
File it with the Assessor of the county where the replacement property is located. For San Diego County, the form prints 9225 Clairemont Mesa Blvd., San Diego, CA 92123, and the phone number (619) 531-5481; questions can go to [email protected].
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 factored base year value that transfers to the replacement residence.
How many times can I transfer my base year value?
A homeowner who is at least age 55 at the time of sale of the original residence, or severely disabled, may transfer a base year value up to three times. The form asks whether you have previously received a transfer for age or disability.
Do I have to give my Social Security number?
Yes. The form says disclosure of 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 transfers. The claim is confidential.
Can I fill out Form BOE-19-B online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Assessor and does not file the claim; you submit it through the Assessor's channels.
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