Form BOE-19-D is the claim that a severely and permanently disabled homeowner files with the Assessor to carry the base year value of an original primary residence over to a replacement primary residence in California. This copy is the San Diego County Assessor/Recorder/County Clerk version, one of the San Diego County property tax forms the Assessor publishes. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF and its Certificate of Disability (BOE-19-DC) are published by the County of San Diego.
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What is BOE-19-D?
Form BOE-19-D is the claim a severely and permanently disabled homeowner files with the county Assessor to transfer the factored base year value of an original primary residence to a replacement primary residence in California.
Its full title is Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely and Permanently Disabled Persons. The form applies to base year value transfers occurring on or after April 1, 2021. It 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.
If the replacement home 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. If it is worth more, partial relief is available: the difference is added to the transferred value. A homeowner who is at least age 55 or severely disabled may transfer a base year value up to three times.
The claim travels with Form BOE-19-DC, Certificate of Disability, which a physician and the claimant complete. The form also points to BOE-63, Disabled Persons Claim for Exclusion of New Construction, for a different exclusion: new construction that makes an existing dwelling more accessible to a severely and permanently disabled permanent resident. Your Assessor's office can give you that form.
Who needs to file BOE-19-D?
Owners of a primary residence who are severely and permanently disabled and want to move its base year value to a replacement primary residence located anywhere in California file this claim. To qualify, the form's general information 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 purchasing 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 new construction of the replacement, must occur on or after April 1, 2021.
Revenue and Taxation Code section 74.3(b) defines a severely and permanently disabled person as someone with a physical disability or impairment that limits employment or substantially limits a major life activity and has been diagnosed as permanently affecting the ability to function. The claimant signs the claim; on the Certificate of Disability, the claimant, spouse or legal guardian completes Part II.
Do not use this form to claim the new construction exclusion for an existing dwelling; that is BOE-63.
When to file BOE-19-D
The San Diego County Assessor's checklist says you must apply within three years of the date you buy your replacement property. Within that window, the replacement must be purchased or newly constructed within two years of the sale of the original residence, and you must already own and occupy it as your principal residence when you file.
If you buy or build the replacement before selling the original, the base year value transfers as of the latest qualifying event, so you are responsible for the increased taxes on the replacement until the original is sold.
For additional treatment of new construction on a replacement home that already received the benefit, you must notify the Assessor in writing within 6 months after the construction is completed, and the construction must be completed within two years of the sale of the original home. The form prints no processing time.
Documents you need
- Form BOE-19-DC, Certificate of Disability: the form says to include it when filing. A licensed physician or surgeon of appropriate specialty completes Part I; the claimant, spouse or legal guardian completes Part II.
- A copy of the original residence's latest property tax bill and any supplemental tax bill(s) issued before the date of sale, only if the original residence is in a different county than the replacement.
- Evidence that the primary purpose of the move is to alleviate financial burdens caused by the disability, only if you choose that basis; a declaration under penalty of perjury by you, your spouse or guardian can stand in for it.
- Written notice to the Assessor of the completion of new construction within 6 months after completion, only if you claim additional treatment for new construction on a replacement home that already received the benefit.
How to fill out BOE-19-D
Describe the replacement residence
In Section 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 if any
In Section A, enter the date of completion of new construction and its cost only if applicable. Leave them blank for a purchase with no construction.
Answer the Section A questions
Question 1 asks whether you occupy the replacement as your principal residence. Question 2 asks if it is multi-unit and, if so, which unit. Question 3 asks about new construction on a home already granted the transfer within two years, with the date of the original claim.
Describe the original residence
In Section B, enter the Assessor's Parcel/ID number, date of sale, sale price, property address, city and county of the former property.
Answer the Section B questions
Questions 1 and 2 cover principal residence use (with the date it stopped) and multi-unit status. Question 3 asks about a transfer to a grandparent, parent, child or grandchild. Question 4 asks about new construction before the sale; explain if yes.
Enter claimant information
In Section C, print the claimant's name and Social Security number and mark whether the claimant is severely and permanently disabled. Have a physician complete BOE-19-DC.
Answer the prior relief question
Mark whether you or your spouse previously received relief for age or disability under section 2.1 of article XIII A (Proposition 19). If yes, list the county(ies) and Assessor's Parcel/ID number(s).
Sign the certification
The claimant signs, prints their name and dates the certification under penalty of perjury.
Add contact details
Enter your mailing address, city, state and ZIP, daytime phone number and email address.
Review, download and assemble the package
Check every entry, then download or print the completed PDF from FillingPDF. Add the BOE-19-DC and any tax bills, then submit as described under How to submit.
How to submit BOE-19-D
The form says the claim must be filed with the Assessor of the county where the replacement property is located. It names no separate mailing address, portal or appointment rule; the printed header gives the office details.
- Assessor's office (San Diego County): County of San Diego, Assessor, 9225 Clairemont Mesa Blvd., San Diego, CA 92123. Telephone (619) 531-5481.
- Questions: the county's checklist lists [email protected] and (619) 531-5481. Call before sending if you need to confirm how the office accepts delivery.
Send the completed BOE-19-D with the completed BOE-19-DC Certificate of Disability. If the original residence is in a different county, add a copy of its latest property tax bill and any supplemental tax bill(s) issued before the date of sale. The form warns that an incomplete application may not be processed. The checklist also includes a separate Homeowners' Exemption application, which it asks you to send to [email protected].
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing BOE-19-D without the completed BOE-19-DC Certificate of Disability, which the form says to include.
- Leaving the Social Security number blank; the form states disclosure is mandatory for the replacement-home claimant.
- Filing with an incomplete form; the form warns the claim may not be processed.
- Omitting the original residence's latest property tax bill and supplemental bill(s) when it is in a different county than the replacement.
- Filing before you occupy the replacement home as your principal residence; you must own and occupy it when the claim is filed.
- Having the claimant complete Part I of BOE-19-DC; that part must be completed by a physician or surgeon.
- Sending the claim to a different county's Assessor; it goes to the Assessor of the county where the replacement property is located.
- Claiming a transfer when neither the sale of the original nor the purchase or completion of the replacement occurred on or after April 1, 2021.
- Signing the certification without confirming the information is true, correct and complete; it is made under penalty of perjury.
Frequently asked questions
What is Form BOE-19-D used for?
Form BOE-19-D is the claim for transferring the factored base year value of a primary residence to a replacement primary residence in California for severely and permanently disabled persons. It applies to transfers occurring on or after April 1, 2021 and is filed with the county Assessor.
What do I file with Form BOE-19-D?
File it with Form BOE-19-DC, Certificate of Disability. If your original home is in a different county, add its latest property tax bill and any supplemental tax bill(s) issued before the date of sale. San Diego County's checklist lists these three items.
What is the deadline to apply for the disabled base year value transfer?
The San Diego County Assessor's checklist says to apply within three years of the date you buy your replacement property. The replacement must also be purchased or newly constructed within two years of selling the original home.
Who completes the Certificate of Disability, BOE-19-DC?
A licensed physician or surgeon of appropriate specialty completes Part I, describing the disability. The claimant, spouse or legal guardian completes Part II, choosing either disability-related requirements or alleviating financial burdens as the primary purpose of the move.
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. The Social Security number you give on the claim is used by the State of California to prevent more than three transfers.
What happens if I buy the new home before selling the old one?
If approved, the base year value transfers as of the latest qualifying event. If you buy or build first and sell second, you are responsible for the increased taxes on the replacement home until the original is sold.
Is my claim information public?
No. The form states that the claim is confidential and not subject to public inspection, and the Certificate of Disability carries the same statement. All information provided on the form is subject to verification.
Can I fill out Form BOE-19-D online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not the County of San Diego, and does not file the claim; you submit it to the Assessor yourself.
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