California Form BOE-19-B is the Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years, filed with your county assessor to carry the low taxable value of a home you sold over to a new home you bought. The current state-prescribed version is REV. 02 (05-22), and homeowners must file it to lock in the property tax savings created by Proposition 19, which took effect on April 1, 2021.
If you skip this form or fill it out wrong, the county will assess your replacement home at full market value, which can mean thousands of extra dollars in property tax every year for as long as you own the home. The California State Board of Equalization reports that more than 60,000 base-year value transfer claims are filed under Prop 19 each year across California’s 58 county assessors, and a meaningful share are denied or delayed because of paperwork errors that the form itself flags.
Here is what you will learn in this guide:
- 📄 What every box, line, and signature block on Form BOE-19-B asks for, in plain English
- 🏡 How the 2-year window between selling and buying actually works, with dates
- 💰 How the assessor calculates your new taxable value when you buy up in price
- 🧾 Which documents to attach so the assessor does not bounce your claim
- ⚖️ The exact statute, deadline, and penalty rules under Revenue & Taxation Code §69.6
What the Form Is and Who Must File It
Form BOE-19-B is the official claim that tells your county assessor you qualify to move the base year value of a home you sold to a home you just bought. The base year value is the taxable value the assessor has been using for years, often far below market value because of Proposition 13’s 2% annual cap on assessed value increases. Without this form, the assessor must reassess your replacement home at full market value as of the date you bought it.
You must file BOE-19-B if you are at least 55 years old on the date you sold your original home, you owned and lived in that home as your primary residence, and you bought or built a replacement primary residence anywhere in California within two years of the sale. A surviving spouse can also file if the qualifying spouse passed away after the sale but before the claim was filed. Co-owners who are not spouses or registered domestic partners cannot share one claim, and only one of them needs to meet the age 55 requirement so long as that person is a record owner.
This benefit is limited to three lifetime transfers, a major change from the old Prop 60/90 one-time rule. The form is authorized by California Constitution Article XIII A, §2.1 and implemented by Revenue & Taxation Code §69.6. Anyone filing a related disabled-person transfer should use BOE-19-D instead, and anyone filing a parent-child transfer should use BOE-19-P.
Before You Start: Documents and Information You Need
Gather every document below before you open the form, because missing items are the single most common reason claims sit in “incomplete” status at the assessor’s office. Marcus, a 68-year-old retired teacher in San Diego, learned this the hard way when his claim sat untouched for four months because he forgot to attach his closing statement.
- Proof of age such as a copy of your California driver’s license or birth certificate, because the assessor must verify you were 55 or older on the sale date
- Grant deed or closing/settlement statement for the original home, because the assessor uses the recorded sale price as the “full cash value” of the original property
- Grant deed or closing statement for the replacement home, because the assessor compares purchase prices to decide if the transfer is full or partial
- Assessor’s parcel numbers (APNs) for both properties, which appear on your annual property tax bill
- Recording dates for both transactions, because the 2-year window runs from recording date to recording date
- Death certificate of your spouse if you are filing as a surviving spouse, because the assessor must confirm the qualifying spouse status
- Any prior Prop 60, 90, or 110 claim history, because those old transfers count toward your three-lifetime-transfer cap under Prop 19
- Homeowners’ Exemption claim (BOE-266) filed or pending on the replacement home, because BOE-19-B requires that the new home qualify for the homeowners’ or disabled veterans’ exemption
If construction is involved, also pull together your building permits and the certificate of occupancy so the assessor can confirm the “newly constructed” completion date. Aisha, a 71-year-old widow rebuilding after a wildfire, needed her permit close-out letter to prove the replacement home was completed within the two-year window.
Where to Get the Form and How to Access It
The official form lives on the BOE website at the BOE-19-B PDF page, and most county assessors host a county-branded version on their own sites that is functionally identical. You can also download it from the Los Angeles County Assessor forms page, the San Diego County Assessor forms page, the Orange County Assessor forms library, the Santa Clara County Assessor site, or the Riverside County Assessor portal.
The form is a fillable PDF, so you can type into it on any computer, save it, and print a clean copy for signature. Some counties, including Los Angeles and Santa Clara, offer an e-filing portal where you upload the signed PDF and attachments. Other counties still require a wet-ink signature delivered by mail or in person.
Always confirm you are using the REV. 02 (05-22) version printed in the lower-left corner of page 1, because earlier drafts circulated before Prop 19 was finalized. Carlos, a real estate agent in Riverside, once handed his client an outdated 2020 draft, and the assessor rejected the claim and required a full re-file. The form is free, and no agency charges a download or filing fee.
Step-by-Step: How to Fill Out Form BOE-19-B Line by Line
The form has four main parts plus a certification block, and each one must be completed even if a section seems to repeat information. The assessor reads each part independently, so blank fields trigger an “incomplete” letter and a 30-day cure clock.
Top Header: Assessor’s Mailing Address and APN
The form asks you to write the name and mailing address of the county assessor where the replacement home is located, and the assessor’s parcel number of the replacement property in the upper-right corner.
Write the assessor’s full legal name and the street address listed on that county’s website. For the APN, copy the number exactly from your replacement home’s property tax bill, including any dashes.
For example, Los Angeles County Assessor, 500 W. Temple Street, Room 225, Los Angeles, CA 90012, with APN 5123-019-027.
If your replacement home straddles two assessor’s offices because of a recent boundary change, file with the office that issued the most recent secured tax bill. The most common mistake here is writing the original home’s APN instead of the replacement home’s APN, which causes the claim to be routed to the wrong file and lost for weeks. A common misconception is that you mail the form to the BOE in Sacramento; you do not, because BOE only writes the rules and the county assessor processes the claim.
Part 1 – Replacement Primary Residence Information
This part asks for the address, city, ZIP, date of purchase or new construction completion, and date of occupancy of your new home, plus whether you have filed or intend to file a Homeowners’ Exemption.
Enter the street address exactly as it appears on the recorded grant deed, write the date of purchase as the recording date in MM/DD/YYYY format, and check “Yes” on the Homeowners’ Exemption line if you have filed BOE-266.
For example, Maria Lopez writes 742 Sunset Lane, Sacramento, CA 95822, date of purchase 03/14/2026, date of occupancy 03/20/2026, Homeowners’ Exemption Yes.
If you bought the home but have not yet moved in, the assessor still accepts the claim so long as you intend to occupy within 90 days of recording. The most common mistake is writing the escrow close date instead of the recording date, which can shift the 2-year window by days and cost you the benefit. A common misconception is that the date of occupancy must equal the date of purchase; in reality, a short delay for moving or minor repairs is allowed.
Part 2 – Original Primary Residence Information
This part collects the address, APN, date of sale, and full cash value of the home you sold, plus the county where it sat.
Enter the original home’s full street address, the original APN, the recording date of the sale in MM/DD/YYYY format, and the full cash value (the sale price reported on the closing statement, not the assessed value).
For example, Janet Kim writes 1208 Bayview Avenue, Oakland, CA 94611, APN 048A-7251-019, sold 01/05/2026, full cash value $1,450,000.
If you sold the home in a 1031 exchange or installment sale, the assessor still treats the recording date of the deed as the sale date. The most common mistake is entering the assessed value from the tax bill instead of the sale price, which destroys the partial-transfer math in Part 4. A common misconception is that the original home’s county must match the replacement home’s county; under Prop 19, the transfer works anywhere in California.
Part 3 – Claimant and Co-Owner Information
This part asks for the name, date of birth, relationship to co-owners, and contact information of every person on title to the original home.
Enter your full legal name as shown on your driver’s license, your date of birth in MM/DD/YYYY format, your daytime phone, and your email. List every co-owner of the original home and check whether each was a spouse, registered domestic partner, or other co-owner.
For example, Maria Lopez, DOB 03/14/1959, spouse co-owner Robert Lopez DOB 06/22/1957.
If you and your spouse held the original home as community property, both names appear here, and only one spouse needs to be 55 or older. The most common mistake is leaving a deceased spouse off this section; if the deceased spouse was the qualifying age-55 owner, you must list them and attach the death certificate. A common misconception is that adult children on title can also claim the benefit; only owners who occupied the original home as their primary residence count.
Part 4 – Transfer of Base Year Value Calculation
This is the math section, where you state the full cash value of the original home, the full cash value of the replacement home, and the factored base year value the assessor will transfer.
Copy the original home’s sale price into the first line, the replacement home’s purchase price into the second line, and leave the factored base year value blank if you do not know it; the assessor will calculate it from your old assessment roll.
For example, Robert and Maria Lopez sold for $1,450,000, bought for $1,650,000, with factored base year value $320,000; the assessor will add $200,000 (the difference in market value) to the $320,000 base, producing a new taxable value of $520,000.
If the replacement home costs less than the original home, the entire base year value transfers without adjustment. The most common mistake is listing the list price instead of the purchase price on the closing statement, which can either over- or under-state the transfer. A common misconception is that buying up disqualifies you; under Prop 19, buying up just means the excess value is added to your old base, not that the entire home is reassessed.
Part 5 – Certification and Signature
This block asks you to swear under penalty of perjury that the information is true, that you were at least 55 on the date of sale, and that the replacement home is your primary residence.
Sign in blue or black ink, print your name, write the date in MM/DD/YYYY format, and have your spouse sign on the co-claimant line if applicable.
For example, Maria Lopez, signed 04/02/2026, Sacramento, CA.
If you are filing through a power of attorney, attach a copy of the POA document and sign as “Maria Lopez by [Agent Name], Attorney-in-Fact.” The most common mistake is using a digital signature image on a county that requires wet ink, which leads to rejection. A common misconception is that a notary is required; the form is signed under penalty of perjury and does not need a notary in any California county.
Three Filled-Out Examples Using Real Scenarios
Each scenario below walks one named filer from the top of the form to the certification block. These are the three most common Prop 19 fact patterns assessors see, drawn from the BOE Letter to Assessors guidance.
Scenario 1 – Maria Lopez, Widow Downsizing from Bay Area to Sacramento
| Form Section | What Maria Enters |
|---|---|
| Top Header | Sacramento County Assessor, 3636 American River Dr., Sacramento, CA 95864, APN 077-0123-456 |
| Part 1 Replacement Address | 742 Sunset Lane, Sacramento, CA 95822 |
| Part 1 Date of Purchase | 03/14/2026 |
| Part 2 Original Address | 95 Hillcrest Way, San Francisco, CA 94110 |
| Part 2 Date of Sale | 11/02/2025 |
| Part 2 Full Cash Value | $1,800,000 |
| Part 3 Claimant | Maria Lopez, DOB 02/10/1958, surviving spouse |
| Part 4 Replacement Full Cash Value | $650,000 |
| Part 4 Factored Base Year Value | $280,000 (assessor confirms) |
| Part 5 Signature | Maria Lopez, 04/01/2026 |
Because Maria bought down, her entire $280,000 base year value transfers, and her new annual property tax drops from roughly $7,200 to about $3,200.
Scenario 2 – Robert and Linda Chen, Married Couple Buying Up in Orange County
| Form Section | What the Chens Enter |
|---|---|
| Top Header | Orange County Assessor, 500 S. Main St., Orange, CA 92868, APN 934-201-15 |
| Part 1 Replacement Address | 18 Coral Cove, Newport Beach, CA 92660 |
| Part 1 Date of Purchase | 02/05/2026 |
| Part 2 Original Address | 441 Maple Drive, Anaheim, CA 92802 |
| Part 2 Date of Sale | 01/15/2026 |
| Part 2 Full Cash Value | $1,100,000 |
| Part 3 Claimants | Robert Chen DOB 04/19/1960, Linda Chen DOB 09/03/1962 |
| Part 4 Replacement Full Cash Value | $1,600,000 |
| Part 4 Factored Base Year Value | $410,000 |
| Part 5 Signatures | Both spouses, 02/20/2026 |
The assessor adds the $500,000 excess value to the $410,000 base, producing a new taxable value of $910,000 instead of the full $1,600,000 market value.
Scenario 3 – David Nguyen, Buys Replacement Home Before Selling
| Form Section | What David Enters |
|---|---|
| Top Header | Santa Clara County Assessor, 70 W. Hedding St., San Jose, CA 95110, APN 264-15-088 |
| Part 1 Replacement Address | 9120 Cherry Blossom Ct., San Jose, CA 95129 |
| Part 1 Date of Purchase | 09/10/2025 |
| Part 2 Original Address | 55 Redwood Lane, Palo Alto, CA 94301 |
| Part 2 Date of Sale | 07/22/2026 |
| Part 2 Full Cash Value | $2,300,000 |
| Part 3 Claimant | David Nguyen, DOB 12/01/1967 |
| Part 4 Replacement Full Cash Value | $2,100,000 |
| Part 4 Factored Base Year Value | $540,000 |
| Part 5 Signature | David Nguyen, 08/05/2026 |
Because David bought first and sold within two years, the assessor backdates the transfer to the 09/10/2025 purchase date and refunds the overpaid taxes.
How to File the Completed Form
You file BOE-19-B with the county assessor where the replacement home is located, never with the BOE in Sacramento and never with the original home’s county. Each filing channel has its own quirks, and choosing the wrong one can add weeks to processing.
- By mail: Send the signed form and attachments to the assessor’s mailing address printed on that county’s forms page, use certified mail with return receipt, expect 8–16 weeks of processing, and keep the green card as proof of filing
- In person: Walk the form into the assessor’s public counter, ask for a date-stamped copy as your proof of filing, and expect the same 8–16 week processing window
- Online portal: Los Angeles County and Santa Clara County accept uploads of the signed PDF plus attachments, with email confirmation as proof of filing
- By fax: A few smaller counties still accept faxed claims; call the assessor’s office first, and keep the fax confirmation page
There is no filing fee in any of California’s 58 counties. Payment methods are not relevant because the form itself costs nothing; only recording fees on the underlying deeds (handled at escrow) involve money.
What Happens After You File
The assessor’s exemptions division reviews your claim, pulls the assessment history of both properties, and either approves, denies, or issues a request for more information. If approved, the assessor mails a Notice of Supplemental Assessment showing the new taxable value, and any property tax already paid above that amount is refunded automatically.
If your claim is denied, you receive a written denial letter explaining the reason, and you have 60 days to file an appeal with the county Assessment Appeals Board. Most denials stem from missed deadlines, missing proof of age, or claims that exceed the three-lifetime-transfer cap, all of which are correctable on appeal with new evidence. Processing time runs from 8 weeks in small counties to 6 months in Los Angeles during peak season.
Mistakes to Avoid When Filling Out the Form
- Filing with the wrong county assessor, which causes the claim to bounce back and burn weeks off your 3-year deadline
- Writing the escrow close date instead of the recording date, which can push you outside the 2-year window
- Listing the assessed value instead of the sale price in Part 2, which destroys the buy-up math
- Forgetting to attach the closing statement, which automatically triggers an “incomplete” letter
- Skipping the Homeowners’ Exemption box, because the benefit is conditioned on filing BOE-266
- Using the wrong form revision, because pre-2022 drafts do not match Prop 19 rules
- Leaving a deceased qualifying spouse off Part 3, which voids the surviving-spouse pathway
- Counting prior Prop 60/90/110 transfers as zero when they actually consume one of your three lifetime uses
- Filing more than 3 years after the replacement purchase, which limits relief to prospective tax years only
- Using a digital signature in a wet-ink county, which leads to outright rejection
- Entering the wrong APN, which routes the claim to the wrong file folder
- Failing to occupy the replacement home as a primary residence, which voids eligibility regardless of paperwork
Do’s and Don’ts
- Do confirm you are using the REV. 02 (05-22) version, because earlier drafts predate Prop 19
- Do mail with certified return receipt, because the green card is your proof if the assessor loses the file
- Do file the BOE-266 Homeowners’ Exemption at the same time, because BOE-19-B requires it
- Do keep a full photocopy of the signed claim with attachments, because the assessor will not return originals
- Do call the assessor’s exemptions desk before filing if anything is unusual, because a 5-minute phone call beats a 6-month rework
-
Do attach proof of age, because the assessor cannot verify it from internal records
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Don’t mail the form to the BOE in Sacramento, because the BOE does not process claims
- Don’t wait past the 3-year window, because late claims lose retroactive relief
- Don’t assume you only get one transfer, because Prop 19 allows three lifetime transfers
- Don’t sign for a co-owner without a power of attorney, because that is perjury
- Don’t estimate the full cash value, because the assessor cross-checks the recorded deed
- Don’t forget to update your address with the assessor after moving, because notices go to the address on file
Pros and Cons of Filing on Your Own vs. With Help
- Pro – Free: Filing pro se costs nothing beyond postage, because the form has no fee
- Pro – Direct control: You see every document and deadline, because nothing is filtered through a third party
- Pro – Simple in basic cases: A clean buy-down with a living spouse takes about 30 minutes, because the form is short
- Pro – Fast: Skipping the back-and-forth with a tax preparer can save 1–2 weeks, because you file the day you finish
-
Pro – Educational: You learn the Prop 19 rules, which helps later if you transfer again under the 3-lifetime cap
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Con – Easy to mis-date: Pro se filers often confuse escrow close dates with recording dates, which kills the 2-year window
- Con – Math errors on buy-up: The partial-transfer calculation trips up most pro se filers, because it is counterintuitive
- Con – Missing attachments: Without a checklist, pro se filers forget the closing statement or proof of age
- Con – No advocacy on appeal: If denied, a pro se filer must run the Assessment Appeals Board process alone
- Con – Misses interactions with other claims: A tax pro spots conflicts with parent-child transfers or trust filings that pro se filers miss
Filing Channel Differences at a Glance
| Filing Channel | Key Trade-Off |
|---|---|
| Mail (certified) | Slowest delivery, best paper proof of filing |
| In person | Same-day date stamp, requires a trip to the assessor |
| County e-portal | Fastest, only available in select counties like LA and Santa Clara |
| Fax | Rare, only some smaller counties accept it |
FAQs
Is Form BOE-19-B the same as the old Prop 60/90 form?
No. BOE-19-B replaced the old BOE-60-AH on April 1, 2021, expanded the benefit statewide, and increased the lifetime limit from one transfer to three.
Do I have to file in the same county where I sold my home?
No. Under Prop 19 you may transfer your base year value to a replacement home in any of California’s 58 counties, and you file with the replacement county’s assessor.
Is there a deadline to file BOE-19-B?
Yes. You should file within 3 years of the replacement home’s purchase or new construction completion to receive full retroactive relief; later filings get only prospective relief.
Do I need a notary to sign the form?
No. The form is signed under penalty of perjury, and no California county assessor requires a notarized signature on BOE-19-B.
Do I write my full legal name or my nickname in Part 3?
Yes, write your full legal name exactly as it appears on your driver’s license, because the assessor cross-checks the name against the recorded grant deed.
Should I list the assessed value or the sale price in Part 2?
Yes, list the sale price from the closing statement as the full cash value; never list the assessed value from the tax bill.
Do I have to include my spouse if they are deceased?
Yes. If your deceased spouse was the qualifying age-55 owner, list them in Part 3 and attach the death certificate so the assessor can confirm surviving-spouse eligibility.
Is a digital signature accepted on Form BOE-19-B?
No in most counties; assessors typically require wet ink, although Los Angeles County accepts digital signatures through its e-file portal.
Do I have to occupy the replacement home immediately?
No. You generally have 90 days from the recording date to occupy the home as your primary residence and still qualify.
Is there a filing fee for BOE-19-B?
No. California county assessors do not charge any fee to file BOE-19-B, and the form itself is free to download.
Do prior Prop 60 or Prop 110 transfers count toward my 3-lifetime limit?
Yes. Any base year value transfer you completed under Prop 60, 90, or 110 counts as one of your three lifetime transfers under Prop 19.
Is BOE-19-B the right form if I am disabled and under 55?
No. Use BOE-19-D, the Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons.
Do I have to file a separate Homeowners’ Exemption?
Yes. BOE-19-B requires that the replacement home qualify for the Homeowners’ or Disabled Veterans’ Exemption, so you must file BOE-266 alongside the claim.
Should I write the APN of the original home or the replacement home in the top header?
Yes, write the replacement home’s APN in the top header, because the claim is filed and processed in the replacement home’s county.
Related reading
- How To Avoid Property Tax Reassessment In California (Prop. 19)? + FAQs
- How to Fill Out California Form BOE-19-V (w/Examples) + FAQs
- How to Fill Out California Form BOE-58-AH (w/Examples) + FAQs
- How to Fill Out California Form BOE-19-G (w/Examples) + FAQs
- How to Fill Out California Form BOE-266 (w/Examples) + FAQs
- How to Fill Out California Form BOE-502-A (w/Examples) + FAQs
- How to Fill Out California Form GC-200 (w/Examples) + FAQs