Form BOE-19-G, the Grandparent/Grandchild Exclusion Application ON or AFTER February 16, 2021, is the claim filed with the San Diego County Assessor to ask that a family home or family farm passing between a grandparent and a grandchild not be treated as a change in ownership. It is one of the San Diego County property tax forms published by the Assessor, and both the transferor and the transferee sign it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the Assessor at arcc.sandiegocounty.gov.
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What is BOE-19-G?
Form BOE-19-G, printed as the Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021, is the claim a transferor and transferee file with the San Diego County Assessor to exclude a grandparent-grandchild transfer of a family home or family farm from reassessment.
The form rests on section 2.1(c) of article XIII A of the California Constitution, implemented by Revenue and Taxation Code section 63.2, and on Property Tax Rule 462.520. For transfers on or after February 16, 2021, those provisions say that "purchase" and "change in ownership" do not include the purchase or transfer of a family home or family farm between grandparents and their grandchildren.
The form is organized in sections. Section A identifies the property. Section B covers the transferor(s) or seller(s), including whether the property was a family farm or principal residence. Section C records the grandparent-grandchild relationship, including the deceased parent. Section D covers the transferee(s) or buyer(s) and their exemption claim. Sections E and F on Page 3 list additional transferors and transferees.
To qualify, all parents of the grandchild who are children of the grandparents must be deceased on the transfer date; a stepparent need not be. The form is not for transfers on or before February 15, 2021: for those, the instructions point to claim form BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild. A separate Parent/Child Exclusion Application exists for transfers between parents and children.
Who needs to file BOE-19-G?
The grandparent (transferor) and the grandchild (transferee) of a family home or family farm transfer occurring on or after February 16, 2021 file this claim together. It must be completed, signed by the transferor(s) and the transferee, and filed with the Assessor.
Conditions printed on the form:
- For a grandchild to qualify, all parents of the grandchild who are children of the grandparents must be deceased on the date of the transfer. A stepparent does not need to be deceased.
- A grandchild is a child of the child of the grandparent. "Child" includes a child born of the parent (unless adopted by another person), a stepchild while the stepparent relationship exists, an in-law child while the in-law relationship exists, a child adopted by statute (other than someone adopted after age 18) and a foster child of a state-licensed foster parent.
- 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 it is 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 no claim was filed by then, it is still timely when 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.
For sold or gifted property, the date the deed is recorded is presumed to be the date of transfer. For property inherited through a trust, will or intestate succession, the date of death is the date of change in ownership.
For a family home, a second step has its own clock: an eligible transferee must file for the homeowners' or disabled veterans' exemption within one year of the transfer date. If that exemption claim is filed after the year, prospective relief may be available. The form adds that a county board of supervisors may authorize a one-time processing fee when an eligible transferee fails to file after two written requests from the Assessor; ask the Assessor about the amount.
Documents you need
- A complete copy of the will and/or trust and all amendments, only if the transfer was made through a will and/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, only if the deceased parent's surviving spouse or partner is a parent of the grandchild and remarried or registered a new partnership before the transfer date.
- A copy of the death certificate of the surviving spouse or registered domestic partner who is a parent of the grandchild and has not remarried, who must have died before the transfer date to qualify.
How to fill out BOE-19-G
Check the name and mailing address
In the Name and Mailing Address box, make any necessary corrections to the printed name and mailing address. Leave the For Office Use Only box to the Assessor.
Describe the property in Section A
Enter the Assessor's Parcel/ID Number, property address and city, date of purchase or transfer and Recorder's document number. If applicable, add the date of death, probate number and date of decree of distribution.
List the transferor(s) in Section B
Print each transferor's full name and family relationship to the transferee(s). Answer questions 1 to 5: family farm and its use, principal residence and exemption granted, multi-unit property, partial interest with the percentage transferred, joint tenancy, and the names of the child(ren) of the grandparents who are the grandchild's parent(s).
Sign the transferor certification
The transferor or legal representative signs, prints the name and dates the certification, then adds mailing address, daytime phone number and email. A second signature line is provided for another transferor.
Complete Section C on the relationship
Page 2, Section C: give the age at adoption and adoptive parent if the grandchild was adopted, and the name and date of death of the parent who is the grandparent's direct descendant. Answer questions 2a to 2c about the deceased parent's spouse or domestic partner and any remarriage.
Enter the transferee(s) in Section D
Print each transferee's full name and relationship to the transferor(s). Answer whether the property is the transferee's family farm and whether it is currently the transferee's principal residence; if not yet, give the date the transferee intends to occupy it.
Answer the exemption questions a to f
If the property is the principal residence, complete a through f: multi-unit status and unit, whether the transferee applied for a Homeowners' or Disabled Veterans' Exemption, who filed, the exemption type, the occupancy date (month/day/year) and any other California principal residence with its address, parcel number and move-out date.
Sign the transferee certification
The transferee or legal representative signs, prints the name and dates the certification, and adds mailing address, daytime phone number and email. A second signature line is provided.
Add extra parties on Page 3
If there are more transferors or transferees than fit in Sections B and D, print their names and relationships in Section E (additional transferors) and Section F (additional transferees).
Review, download and assemble the claim
Check that every section applies correctly, that dates match the recorded document, and that all required signatures are present. Download or print the completed PDF from FillingPDF, add any will, trust, death certificate or license copies, and file it as described under How to submit.
How to submit BOE-19-G
The form says the completed claim is filed with the San Diego County Assessor. It prints no separate portal, mailing instruction or appointment rule.
- Office: the form header gives the Assessor's address as 1600 Pacific Highway, Suite 103, San Diego, CA 92101.
- Telephone: (619) 531-5848, printed on the form header. Call to confirm how the Assessor wants the signed claim delivered.
- Package: both the transferor and transferee signatures are needed, plus a complete copy of any will or trust and all amendments when the transfer was made through one, and the death certificate or license/registration copies Section C asks for.
For a family home, filing this claim is not enough: the transferee must also file for the homeowners' or disabled veterans' exemption within one year of the transfer. The Assessor's forms page lists the Homeowners' Property Tax Exemption Application. The Assessor may contact you for additional information. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels above.
Common mistakes to avoid
- Using this form for a transfer that occurred on or before February 15, 2021; the form directs those claims to BOE-58-G.
- Submitting the claim signed by only one side; the form must be signed by the transferor(s) and the transferee.
- Filing the claim for a family home but never filing for the homeowners' or disabled veterans' exemption within one year of the transfer.
- Claiming the exclusion while a parent of the grandchild who is a child of the grandparents is still living; all such parents must be deceased on the transfer date.
- Leaving out the full will and/or trust and all amendments when the transfer was made through a will or trust.
- Omitting the death certificate, or the marriage/registration copy, requested in Section C.
- Listing only the names that fit on Pages 1 and 2 when there are more transferors or transferees; Sections E and F on Page 3 are for the additional ones.
- Filing after three years from the transfer, or after a transfer to a third party, without relying on the six-month window after a supplemental or escape assessment notice.
Frequently asked questions
What is Form BOE-19-G?
Form BOE-19-G is the claim for the reassessment exclusion on a family home or family farm transferred between a grandparent and grandchild on or after February 16, 2021. It is filed with the San Diego County Assessor, so the transfer is not treated as a change in ownership.
Who qualifies for the grandparent-grandchild exclusion?
A grandchild qualifies when all of the grandchild's parents who are children of the grandparents are deceased on the transfer date. A stepparent does not need to be deceased. The property must be a family home or family farm.
How long do I have to file the grandparent-grandchild exclusion claim?
Within three years after the purchase or transfer, or before the property is transferred to a third party, whichever is earlier. After that, a claim is timely if filed within six months after a supplemental or escape assessment notice was mailed.
Do I also need a homeowners' exemption for a family home?
Yes. For a family home, an eligible transferee must file for the homeowners' or disabled veterans' exemption within one year of the transfer date, in addition to this claim. If filed later, prospective relief may be available.
What do I attach to the BOE-19-G?
If the transfer was through a will or trust, attach a complete copy with all amendments. Section C also asks for a death certificate of the deceased parent and, where it applies, a marriage license or registration copy or the surviving spouse's death certificate.
Which form do I use for a transfer before February 16, 2021?
For transfers on or before February 15, 2021, the form directs you to claim form BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild. BOE-19-G covers transfers on or after February 16, 2021.
Can someone sign the BOE-19-G for me?
A legal representative may sign for the transferor in Section B or for the transferee in Section D. The grandparent or grandchild certifies under penalty of perjury, so a representative certifies on that person's behalf.
Can I fill out Form BOE-19-G online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim; you file it with the San Diego County Assessor yourself.
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