Form BOE-19-P, the Parent/Child Exclusion Application ON or AFTER February 16,2021, is the claim the County of San Diego Assessor uses when a family home or family farm passes between a parent and a child and the family asks that the transfer not be treated as a purchase or change in ownership. It is one of the San Diego County property tax forms the Assessor groups under intergenerational exclusions. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the Assessor, and the claim is filed with that office.
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What is BOE-19-P?
Form BOE-19-P is the claim filed with the County of San Diego Assessor to ask that a transfer of a family home or family farm between a parent and a child not be treated as a purchase or change in ownership. Its printed title is Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or after February 16, 2021.
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 this exclusion a "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 the parent before age 18, and a foster child of a state-licensed foster parent.
The form has sections for the property (A), the transferor(s) or seller(s) (B), parent-child relationship details (C), the transferee(s) or buyer(s) (D), and additional transferors and transferees (E and F). Both the transferor side and the transferee side sign a certification under penalty of perjury.
If the assessed value on the transfer date exceeds the factored base year value plus a threshold, the excess is added to the factored base year value. The form says the threshold is adjusted every other February by the change in the California Housing Price Index; the State Board of Equalization explains this at www.boe.ca.gov/prop19.
This version is only for transfers on or after February 16, 2021. For transfers on or before February 15, 2021, the form directs you to claim form BOE-58-AH. The Assessor also lists a separate grandparent/grandchild exclusion application.
Who needs to file BOE-19-P?
Parents and children involved in the transfer of a family home or family farm on or after February 16, 2021 use this claim. The transferor(s) (parent or child who is selling, gifting or leaving the property) and the transferee(s) (the child or parent receiving it) both complete and sign their parts.
- Family home: it must have been the transferor's principal residence and must continue or become the transferee's principal residence within one year of the transfer. The transferee must also file for the homeowners' or disabled veterans' exemption within one year.
- Family farm: any real property under cultivation, used for pasture or grazing, or used to produce an agricultural commodity. No exemption filing is required, only this claim.
- Representatives: each certification lets the transferor's or the transferee's legal representative sign.
Do not use this form for transfers on or before February 15, 2021; the form points to BOE-58-AH for those. Transfers between grandparents and grandchildren use a separate Assessor form listed on the Assessor's forms page.
When to file BOE-19-P
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.
The date of transfer is presumed to be the recording date of the deed for property that is sold or gifted, and the date of death for property inherited by trust, will or intestate succession. For a family home, the transferee's homeowners' or disabled veterans' exemption claim has its own deadline of one year from the transfer date. The form says prospective relief may be available when either claim is not filed on time.
Documents you need
- A full and complete copy of the will and/or trust, with all amendments, only if the transfer was made through a will and/or trust.
How to fill out BOE-19-P
Correct the printed name and address
At the top of page 1, make any necessary corrections to the printed name and mailing address. Leave the For Office Use Only box blank.
Describe the property in Section A
Enter the Assessor's Parcel/ID Number, property address and city, the Recorder's document number and the date of purchase or transfer. Add the probate number, date of death and date of decree of distribution only if they apply.
List transferors in Section B
Print the full name of each transferor and the family relationship to the transferee(s). Additional transferors go in Section E.
Answer the Section B property questions
Answer items 1 through 4: whether it was the transferor's family farm and how it was used, whether it was their principal residence (with the exemption granted and any unit), whether only a partial interest was transferred and the percentage, and whether it was held in joint tenancy.
Sign the transferor certification
The transferor or legal representative signs, prints the name and dates it, then adds mailing address, daytime phone number, city, state, ZIP and email. Attach the will and/or trust with all amendments if the transfer went through one.
Complete Section C relationships
Answer only the items that apply: age at adoption, and the stepparent or in-law questions on marriage or registered domestic partnership status, how it ended and any remarriage on the transfer date.
List transferees in Section D
Print the full name of each transferee and their family relationship to the transferor(s). Additional transferees go in Section F. Answer item 1 on whether it is the transferee's family farm.
Answer the principal residence questions
In item 2, check Yes or No. If No, enter the date the transferee intends to occupy it. If Yes, complete a through f: multi-unit, exemption application, who filed, type of exemption, occupancy date and any other principal residence with its address and move-out date.
Sign the transferee certification
The transferee or legal representative signs, prints the name, dates it and adds mailing address, daytime phone number, city, state, ZIP and email.
Add extra parties in Sections E and F
Print each additional transferor's name, signature and relationship to the transferee in Section E, and each additional transferee's name and relationship to the transferor in Section F.
Review and download the completed PDF
Check every section and signature line, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit BOE-19-P
The form says the completed claim is filed with the Assessor, and it names no other channel. The County of San Diego Assessor's address printed on the form is 1600 Pacific Highway, Suite 103, San Diego, CA 92101, and the telephone number printed on it is (619) 531-5848. Call that number to ask which delivery methods the office accepts.
Before you file, make sure the claim is signed by the transferor(s) and the transferee, and, if the transfer went through a will or trust, that a full copy of the will or trust and all amendments is attached. For a family home, the transferee's separate homeowners' or disabled veterans' exemption claim must also reach the Assessor within one year of the transfer. The Assessor may contact you for additional information, and the form states that it is not subject to public inspection.
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. The form does not give the county's amount, so ask the Assessor.
FillingPDF lets you fill out and download the PDF; submission follows the channel 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-AH.
- Filing for a family home without the transferee also filing for the homeowners' or disabled veterans' exemption within one year of the transfer.
- Omitting the complete copy of the will and/or trust, with all amendments, when the transfer went through a will or trust.
- Leaving out a signature: the claim must be signed by the transferor(s) and the transferee, and each certification has its own signature lines.
- Putting extra transferors or transferees in Sections B and D instead of completing Sections E and F for them.
- Answering Yes to the principal residence question in Section D, item 2, without completing items a through f.
- Signing the transferor certification while planning to claim a base year value transfer of the same principal residence under Revenue and Taxation Code sections 69, 69.3, or 69.6.
- Treating the three-year window as fixed: the claim is also due before the property is transferred to a third party, whichever date comes first.
Frequently asked questions
What is Form BOE-19-P used for?
Form BOE-19-P is the claim for the parent-child reassessment exclusion for transfers on or after February 16, 2021. Filed with the San Diego County Assessor, it asks that the transfer of a family home or family farm between parent and child not be treated as a purchase or change in ownership.
What is the deadline to file the parent-child exclusion claim?
Within three years after the date of purchase or transfer, or before the property goes to a third party, whichever is earlier. If no claim was filed, it is timely within six months after a notice of supplemental or escape assessment is mailed.
Do I also need a homeowners' exemption for a family home?
Yes. For a family home, an eligible transferee must also file for the homeowners' or disabled veterans' exemption within one year of the transfer date. If that claim is filed later, the form says prospective relief may be available.
Who signs Form BOE-19-P?
The transferor(s) and the transferee both sign. Each certification also allows a legal representative to sign. Additional transferors sign in Section E, and each person certifies under penalty of perjury under California law.
What do I attach if the property came through a trust or will?
Attach a full and complete copy of the will and/or trust and all amendments. The form says this is required when the transfer was made through the medium of a will and/or trust.
Which form do I use for transfers before February 16, 2021?
Use claim form BOE-58-AH, Claim for Reassessment Exclusion for Transfer Between Parent and Child, for transfers on or before February 15, 2021. Form BOE-19-P covers only transfers occurring on or after February 16, 2021.
Where do I file the claim in San Diego County?
File it with the County of San Diego Assessor, whose address printed on the form is 1600 Pacific Highway, Suite 103, San Diego, CA 92101. The form lists (619) 531-5848 for calls; ask that office which delivery methods it accepts.
Can I fill out Form BOE-19-P online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file anything with the Assessor, and you still file the completed claim through the Assessor's channel.
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