California Form BOE-19-G is the Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021, and it must be filed with the County Assessor in the county where the transferred real property sits. Eligible grandchildren use this form to keep the grandparent’s old Proposition 13 base year value instead of getting hit with a full market-value reassessment under Proposition 19.
If you skip this form or miss the filing window, the County Assessor will reassess the property at full current market value, which can multiply the annual property tax bill by five or ten times. According to the California State Board of Equalization, Proposition 19 (passed in November 2020) sharply narrowed the old grandparent-grandchild exclusion under former Proposition 193, and county assessors statewide now reject a large share of late or incomplete BOE-19-G claims because filers do not understand the new “family home” and “family farm” rules under Revenue & Taxation Code §63.2.
Here is what this guide gives you:
- 📄 A line-by-line walkthrough of every section and box on the official BOE-19-G form
- 👨👩👧 Three full real-world scenarios showing exactly what to write in each field
- 📅 The 3-year filing deadline rule and how the 6-month “late claim” exception works
- 🏠 How to calculate the new $1 million (factored) value cap that Proposition 19 added
- ⚠️ The top mistakes that cause assessors to deny the exclusion and trigger supplemental tax bills
What the Form Is and Who Must File It
Form BOE-19-G is the official claim a grandchild (or the grandchild’s legal representative) files to ask the County Assessor not to reassess inherited or gifted California real property after a transfer from a grandparent. The form is required by Revenue & Taxation Code §63.2, which carries out Article XIII A, Section 2.1 of the California Constitution as enacted by Proposition 19. The form replaced the older BOE-58-G that was used for Proposition 193 transfers before February 16, 2021.
You must file BOE-19-G if you are a grandchild who received California real property from a grandparent on or after February 16, 2021, and you want to keep the grandparent’s old taxable value. The transfer can happen by deed, by will, by intestate succession, or by trust distribution. The grandchild’s parent who is the child of the grandparent must be deceased on or before the date of transfer, which is the rule that makes the grandchild stand in the parent’s place.
The exclusion now only covers two property types under Prop 19. The first is the grandparent’s “family home,” which the grandchild must occupy as a principal residence within one year of the transfer and file a Homeowners’ Exemption (Form BOE-266) or Disabled Veterans’ Exemption. The second is a “family farm,” meaning real property under cultivation or used for raising livestock as defined in the California Revenue & Taxation Code. Rental houses, vacation homes, and commercial buildings no longer qualify, even though they did under the old Proposition 193 rules.
Before You Start: Documents and Information You Need
Filing BOE-19-G goes much faster when you gather every supporting document before opening the form. The County Assessor cross-checks names, dates, and parcel numbers against death certificates, deeds, and trust paperwork, so even a small mismatch can slow processing for months. The current revision of the form printed on the BOE website lists the supporting documents in its instruction page, and most county assessors also publish a county-specific checklist.
Use this pre-filing checklist before you start writing on the form:
- Certified death certificate of the grandparent (the transferor). The Assessor needs this to confirm the date of death, which is the date of transfer for inherited property, and missing it is the single most common reason for delay.
- Certified death certificate of the deceased parent (the “link”). Without proof that your parent (the grandparent’s child) died on or before the transfer date, the exclusion cannot apply, because Prop 19 only lets a grandchild claim it if the middle generation is gone.
- The recorded deed or trust distribution document. This shows the legal instrument that moved title and gives the Assessor the recording date and document number.
- The Assessor’s Parcel Number (APN). The APN appears on the property tax bill and the deed, and entering the wrong APN routes the claim to the wrong file.
- Preliminary Change of Ownership Report (PCOR / BOE-502-A). Most counties require the PCOR at recording, and BOE-19-G ties back to it.
- Trust documents, if applicable. Submit the entire revocable trust, all amendments, and the schedule of assets so the Assessor can confirm beneficial ownership passed to the grandchild.
- Proof of occupancy for the family home. Driver’s license, voter registration, and utility bills tied to the property address help prove principal-residence use within one year.
- Filed Homeowners’ Exemption claim (Form BOE-266). The exclusion will not stick on a family home unless the grandchild also files for the Homeowners’ Exemption or Disabled Veterans’ Exemption within one year.
- Estimate of the property’s fair market value on the transfer date. A recent appraisal, broker price opinion, or county-assessed market value supports the value-cap math under Prop 19.
- Grandparent’s most recent property tax bill. This shows the factored base year value you are trying to preserve.
Where to Get the Form and How to Access It
The official, fillable BOE-19-G PDF lives on the California State Board of Equalization forms page. The BOE prescribes the form, but each County Assessor administers it, so most counties also host their own copy on the assessor’s website. Always confirm you are using the version with the most recent revision date printed in the lower-left corner of page one, because the BOE updates the form periodically as it issues new Letters to Assessors (LTAs).
You can download a fresh copy directly from the Los Angeles County Assessor, the San Diego County Assessor, the Orange County Assessor, the Santa Clara County Assessor, or the San Francisco Assessor-Recorder. Smaller counties such as Riverside, Sacramento, Alameda, and Fresno also post the same form on their assessor pages. Using the county’s hosted version sometimes preloads the right mailing address.
The form itself is free. You may print it, fill it by hand in black ink, or fill it on screen and then print and sign. As of the current BOE release, no California county accepts BOE-19-G as a fully electronic e-signed submission, and almost every county requires an original “wet” signature mailed or hand-delivered to the Assessor. A handful of counties, such as Santa Clara, allow secure document upload after recording, but most still require paper.
Step-by-Step: How to Fill Out BOE-19-G Line by Line
The form is divided into a header block, Section A (Transferor/Grandparent and Deceased Parent), Section B (Transferee/Grandchild and Property), Section C (Certifications and Family Home Occupancy), and a Certification/Signature block. Sample entries below are italicized so you can tell what gets written on the form versus what is instruction. The example filer used through most fields is Maria Lopez, a 31-year-old grandchild who inherited her grandfather’s San Diego home in 2026 after her mother (the grandfather’s daughter) died in 2022.
Header: County, Assessor’s Parcel Number, and Date of Transfer
The top of the form asks you to name the County where the property is located, the Assessor’s Parcel Number (APN), and the date of transfer. In plain English, you are telling the Assessor which property and which event triggered the claim. Write the county name in all caps (for example, SAN DIEGO), enter the APN exactly as shown on the property tax bill including any dashes (for example, 123-456-78-00), and write the date of transfer in MM/DD/YYYY format.
For an inheritance, the date of transfer is the date of death of the grandparent, not the date the deed was recorded. Maria Lopez writes 03/14/2026 because that is the day her grandfather died. If the transfer happened by lifetime gift, use the date the deed was signed and notarized.
A common edge case is a trust distribution that happens months after death; the date of transfer is still the date of death, not the trust distribution date, because beneficial ownership passes at death under California probate rules. The most common mistake is putting the recording date in this box, which makes the Assessor think the transfer is later than it really is and can push the claim outside a key timing rule. A common misconception is that a probate court order is what triggers the transfer; under California law the death itself is the transfer event.
Section A1: Name of Transferor (Grandparent)
This field asks for the full legal name of the grandparent who transferred the property. Write the grandparent’s name exactly as it appears on the deed and the death certificate, with last name in all caps if the form prompts that way (for example, Carlos Eduardo LOPEZ). Avoid nicknames, junior/senior abbreviations, and middle initials only.
If the grandparent held title under a slightly different version of the name (a former married name, for instance), write the name from the deed and attach a short note explaining the discrepancy. Maria writes Carlos Eduardo LOPEZ because that matches both the grant deed and the certified death certificate.
A common mistake is writing the trust name (such as Lopez Family Trust) instead of the grandparent’s personal legal name; the Assessor wants the human transferor, not the trust. The consequence is a request-for-information letter that can delay the exclusion by 60 to 90 days. A misconception is that the form is asking for the name of the executor or trustee — it is not; that goes elsewhere.
Section A2: Social Security Number of Transferor
This field asks for the grandparent’s Social Security Number. Write all nine digits in the standard XXX-XX-XXXX format. The Assessor uses the SSN to cross-check death records with the Social Security Administration and to match the transferor across multiple property holdings.
If the grandparent never had an SSN (for example, a non-resident foreign national), enter N/A and attach a brief written statement explaining why. Maria enters 123-45-6789 from her grandfather’s Social Security card, which her family kept with the estate documents.
A common mistake is using the grandchild’s SSN instead of the grandparent’s, which routes the claim incorrectly and can even trigger a fraud flag. The consequence is automatic rejection and a written demand to refile. A common misconception is that SSNs are public; under Revenue & Taxation Code §63.1 the Assessor must keep the SSN confidential.
Section A3: Date of Death (or Date of Transfer if Lifetime Gift)
This field asks when the grandparent died, or, if the transfer was a lifetime gift, the date the gift was made. Use MM/DD/YYYY format. The date here must match the date of transfer in the header.
Maria writes 03/14/2026, identical to the header. If the transfer was a lifetime gift on January 5, 2026, both fields would say 01/05/2026 instead.
A common edge case is a grandparent who deeded the property into joint tenancy years before death; in that case the transfer date is the joint-tenancy deed date, not the death. The mistake of mixing the two dates is the most common reason an Assessor sends the claim back. A misconception is that the date the will was probated counts — it does not; only the actual transfer event matters.
Section A4: Family Relationship — Name of Deceased Parent (the “Link”)
This field is unique to BOE-19-G and is the heart of the grandparent-grandchild exclusion. You must name the parent of the grandchild who is also the child (or stepchild or in-law child) of the grandparent, and that parent must have died on or before the date of transfer. Write the deceased parent’s full legal name exactly as on their death certificate (for example, Elena Lopez GARCIA).
Attach the deceased parent’s certified death certificate to the form. Maria writes Elena Lopez GARCIA and attaches the certificate showing her mother died on 07/22/2022, well before the grandfather’s death.
The most common edge case is a stepparent link; under §63.2 a stepparent qualifies only while the marriage that created the step relationship was in place at death. A common mistake is forgetting this field entirely, which is grounds for outright denial because the link is what makes the exclusion legally possible. A misconception is that an estranged or disinherited deceased parent breaks the link — it does not, as long as that parent was a legal child of the grandparent.
Section A5: Date of Death of Deceased Parent
Write the date the linking parent died in MM/DD/YYYY. The date must be on or before the date of transfer in Section A3. Maria writes 07/22/2022.
If both of the grandchild’s parents who connect to the grandparent are deceased, list the parent who is the grandparent’s biological or adopted child first, and use an attachment for the other. The mistake of writing a date after the grandparent’s date of death is automatic disqualification, because Prop 19 requires the middle generation to predecease the transfer. A misconception is that being legally separated counts the same as deceased — it does not; only death breaks the chain in the way the statute requires.
Section B1: Name of Transferee (Grandchild)
Enter the full legal name of the grandchild claiming the exclusion. Use the name on the grandchild’s government ID and the recorded deed. Maria writes Maria Isabel LOPEZ.
If multiple grandchildren are claiming the exclusion on the same property, each grandchild must file a separate BOE-19-G. The Assessor allocates the value cap among them in proportion to their fractional interests. A common mistake is listing all grandchildren on one form, which the Assessor will reject and return.
A misconception is that a spouse of a grandchild can sign on the grandchild’s behalf; only the grandchild personally, or a court-appointed conservator, may sign. The consequence of a non-grandchild signature is invalid filing and possible reassessment by default.
Section B2: Social Security Number of Transferee
Enter the grandchild’s nine-digit SSN as XXX-XX-XXXX. The Assessor uses this to track the grandchild’s lifetime use of the exclusion’s value cap. Maria writes 987-65-4321.
If the grandchild is a minor, the SSN goes here and the parent or guardian signs the certification block as legal representative. A common mistake is leaving this blank because the grandchild is uncomfortable sharing it; the form will be returned without it. A misconception is that an ITIN is acceptable in place of an SSN — it is, but only with a written statement that the grandchild has no SSN.
Section B3: Property Address and Description
Write the full street address of the transferred property, including unit number, city, and ZIP code. Match the address printed on the most recent property tax bill. Maria writes 4821 Olive Hill Drive, San Diego, CA 92113.
If the property is unimproved land or a family farm, use the legal description from the deed and attach the deed page that contains it. A common edge case is a multi-parcel property under a single APN; you can list both addresses but only one APN per form. The mistake of using a mailing address that is different from the property address sends the claim to the wrong county assessor.
A misconception is that listing the address alone is enough; the APN is what the Assessor actually keys on internally. Without the APN matching, the address is essentially decorative.
Section B4: Type of Property — Family Home or Family Farm
Check the box indicating whether the property is a “family home” or a “family farm” under §63.2. A family home is the grandparent’s principal residence; a family farm is real property under cultivation or used for raising livestock. Maria checks Family Home because her grandfather lived in the house until his death.
The most important edge case is mixed-use property, such as a duplex where the grandparent lived in one unit and rented the other. Only the portion used as the principal residence qualifies as a family home, and the rental portion is reassessed. A common mistake is checking “family home” for a vacation cabin or rental house; under Prop 19, those no longer qualify and the claim will be denied.
A misconception, carried over from old Proposition 193, is that any residential property qualifies. Prop 19 narrowed the rule sharply, and only the grandparent’s actual principal residence counts.
Section B5: Percentage Interest Transferred to This Grandchild
Enter the fractional or percentage ownership interest the grandchild received in this transfer (for example, 100% or 50%). If three grandchildren each got an equal share, each writes 33.33% on his or her own form. Maria writes 100% because she was the only grandchild named in her grandfather’s trust for this property.
A common edge case is a partial gift before death and a partial inheritance after death; the percentage on this form is the percentage transferred in this single event. The mistake of writing 100% when siblings or cousins also received an interest will trigger a request for the trust accounting and slow processing for months. A misconception is that a residual or contingent beneficiary counts the same as a vested transferee — it does not until the contingency resolves.
Section C1: Family Home Occupancy Certification
This certification applies only when the property is a family home. The grandchild swears that he or she will occupy the property as a principal residence within one year of the transfer and will file a Homeowners’ Exemption (BOE-266) or Disabled Veterans’ Exemption claim. Maria checks the box, signs, and notes that she moved in on 05/01/2026.
The one-year clock runs from the date of transfer in the header. If the grandchild moves in late, the exclusion is lost retroactively and the County Assessor will issue an escape assessment plus interest. A common mistake is assuming the grandchild can rent the property out for the first year and still qualify; the law requires actual principal-residence use.
A misconception is that filing the Homeowners’ Exemption alone preserves the exclusion. Both the occupancy and the BOE-266 filing are required, and missing either kills the claim.
Section C2: Value Cap Acknowledgment (the $1 Million Test)
The grandchild acknowledges that under Prop 19, the new taxable value is the grandparent’s factored base year value plus any amount by which the property’s fair market value at transfer exceeds that base value by more than $1 million (adjusted for inflation every two years starting in 2023). In plain English, if the property’s market value is more than $1 million above the old taxable value, the excess is added to the new base. Maria writes that the grandfather’s factored base year value was $185,000, the fair market value at transfer was $1,050,000, and the excess over the $1 million cap is $0 because $1,050,000 minus $185,000 equals $865,000, which is under the cap.
The math written on the form is:
[ \text{New Base} = \text{Old Factored Base} + \max(0,\ \text{FMV} – (\text{Old Factored Base} + \$1{,}000{,}000)) ]
A common mistake is using the purchase price the grandparent paid in 1978 as the factored base; the factored base is the inflation-adjusted Prop 13 value, not the original purchase price. A misconception is that the $1 million is a hard cap on property value; it is actually a cap on the difference between market value and old base value.
Certification and Signature Block
The grandchild signs and dates the form under penalty of perjury. Print the name, title (if filing as a representative), mailing address, daytime phone number, and email. The signature must be original ink unless the specific county accepts e-signatures.
Maria signs Maria Isabel Lopez, prints her name, dates the form 05/05/2026, lists her phone (619) 555-0184, and her email maria.lopez@example.com. A common mistake is having an attorney or trustee sign without attaching proof of authority such as letters testamentary or a trust certification.
A misconception is that a notary is required; BOE-19-G is signed under penalty of perjury but does not require notarization. However, some counties will not record the underlying deed without notarization, so confirm the recording requirements separately with the County Recorder.
Three Filled-Out Examples Using Real Scenarios
Below are three of the most common BOE-19-G fact patterns. Each follows one named grandchild from start to finish through the form.
Scenario 1: Maria Lopez — Family Home Inheritance Through a Trust
Maria’s grandfather Carlos died on March 14, 2026, leaving his San Diego principal residence to Maria through his revocable trust. Maria’s mother Elena (Carlos’s daughter) had died in 2022, which is the link required by §63.2. Maria moves into the home on May 1, 2026, and files the Homeowners’ Exemption the same week.
| Form Section | What Maria Enters |
|---|---|
| County / APN / Date of Transfer | SAN DIEGO / 123-456-78-00 / 03/14/2026 |
| A1 — Transferor Name | Carlos Eduardo LOPEZ |
| A2 — Transferor SSN | 123-45-6789 |
| A3 — Date of Death | 03/14/2026 |
| A4 — Deceased Parent | Elena Lopez GARCIA |
| A5 — Date of Death of Parent | 07/22/2022 |
| B1 — Transferee Name | Maria Isabel LOPEZ |
| B3 — Property Address | 4821 Olive Hill Drive, San Diego, CA 92113 |
| B4 — Property Type | Family Home |
| B5 — Percentage Interest | 100% |
| C1 — Occupancy Certification | Moved in 05/01/2026; BOE-266 filed 05/02/2026 |
| Signature / Date | Maria Isabel Lopez / 05/05/2026 |
Scenario 2: David Chen — Family Farm Inheritance Among Three Grandchildren
David’s grandmother Mei left a 40-acre almond orchard in Fresno County to her three grandchildren equally after her son (David’s father) died in 2019. The orchard qualifies as a family farm under §63.2, but each grandchild must file a separate BOE-19-G, and each will share one-third of the value cap.
| Form Section | What David Enters |
|---|---|
| County / APN / Date of Transfer | FRESNO / 456-789-01-00 / 11/10/2025 |
| A1 — Transferor Name | Mei Lin CHEN |
| A3 — Date of Death | 11/10/2025 |
| A4 — Deceased Parent | Wei Chen CHEN |
| A5 — Date of Death of Parent | 04/03/2019 |
| B1 — Transferee Name | David Wen CHEN |
| B3 — Property Address | 6700 East Manning Avenue, Fowler, CA 93625 |
| B4 — Property Type | Family Farm |
| B5 — Percentage Interest | 33.33% |
| C2 — Value Cap Math | Factored base $420,000; FMV $1,800,000; excess over cap $380,000 |
| Signature / Date | David Wen Chen / 12/01/2025 |
Scenario 3: Aisha Robinson — Lifetime Gift Deed of Family Home
Aisha’s grandmother Joyce, age 88, deeded her Oakland home to Aisha on January 5, 2026, as a lifetime gift, retaining a life estate. Aisha’s father (Joyce’s son) had died in 2017. The lifetime gift is a transfer for Prop 19 purposes, and Aisha must occupy the home as her principal residence within one year of the gift, not Joyce’s death.
| Form Section | What Aisha Enters |
|---|---|
| County / APN / Date of Transfer | ALAMEDA / 012-345-67-00 / 01/05/2026 |
| A1 — Transferor Name | Joyce Marie ROBINSON |
| A3 — Date of Death | N/A — Lifetime Gift, dated 01/05/2026 |
| A4 — Deceased Parent | Marcus James ROBINSON |
| A5 — Date of Death of Parent | 09/14/2017 |
| B1 — Transferee Name | Aisha Renee ROBINSON |
| B3 — Property Address | 2310 Birchwood Lane, Oakland, CA 94605 |
| B4 — Property Type | Family Home |
| B5 — Percentage Interest | 100% (subject to grandmother’s life estate) |
| C1 — Occupancy Certification | Will move in by 12/01/2026; BOE-266 to follow |
| Signature / Date | Aisha Renee Robinson / 01/20/2026 |
Two more named filers worth knowing about: Janet Park, who inherited a 4-unit apartment building from her grandmother and learned the hard way that only the grandmother’s owner-occupied unit qualifies; and Marcus Tate, who waited four years to file and lost the exclusion for the first three years because his claim fell outside the 6-month look-back window.
How to File the Completed Form
You file BOE-19-G with the County Assessor in the county where the property is located, not with the BOE in Sacramento and not with the IRS. Filing channels vary slightly by county, but every county accepts mail and almost every county accepts in-person delivery.
By mail. This is the most common channel. For example, Los Angeles County accepts BOE-19-G at 500 W. Temple Street, Room 205, Los Angeles, CA 90012. There is no filing fee. Use certified mail with return receipt as your proof of filing, and keep the green card with your tax records. Processing typically takes 60 to 180 days from receipt.
In person. Most assessors accept walk-in filings and will date-stamp a copy as your proof. Bring two copies plus all attachments, and ask the clerk to stamp the second copy “Received” with the date. There is no fee.
By secure portal upload. A growing number of counties, including Santa Clara and San Francisco, accept secure uploads of signed PDFs. Confirm whether the county still requires the original wet-signed form to be mailed afterward. Save the upload confirmation as proof of filing.
By fax. A handful of counties still accept fax submissions, but fax is the least reliable channel and is not recommended for original signatures. If you must use it, follow up with a mailed original within 5 business days.
The filing deadline under Revenue & Taxation Code §63.2(g) is 3 years from the date of transfer OR before the property is transferred to a third party, whichever comes first. Late claims filed after 3 years can still get prospective relief from the lien date in the year the claim is filed, but the taxes already assessed at full value during the late period are not refunded.
What Happens After You File
Once the County Assessor receives your BOE-19-G, the claim is logged and assigned to a property analyst. The analyst pulls the recorded deed, the death certificates, the trust documents, and the existing assessment roll for that APN. Most counties send a written acknowledgment within 30 to 60 days confirming receipt and asking for any missing documents.
If the claim is approved, the Assessor preserves the grandparent’s factored base year value (subject to the $1 million Prop 19 adjustment) on the next assessment roll. You will see the lower taxable value on your annual property tax bill from the County Tax Collector. If the property has already been reassessed at full market value while your claim was pending, the Assessor issues a corrected bill and refunds any overpaid taxes for the eligible period.
If the claim is denied, the Assessor sends a written notice with reasons. You have the right to appeal to the County Assessment Appeals Board within 60 days of the notice, and you can also file an amended BOE-19-G fixing whatever defect caused the denial. Common denial reasons include a missing death certificate for the linking parent, a property type that does not qualify (rental or vacation), or a late occupancy date for the family home certification.
Mistakes to Avoid When Filling Out the Form
Field-level errors on BOE-19-G are the leading cause of denials. Each of the mistakes below has stopped real claims dead at the County Assessor’s desk.
- Filing on the old BOE-58-G instead of BOE-19-G. The old form covers transfers before February 16, 2021, and using it for a 2026 transfer triggers automatic rejection.
- Listing the trust name as the transferor. The Assessor wants the human grandparent’s legal name; trust names belong elsewhere.
- Missing the deceased parent (link) certificate. Without proof the middle generation died on or before the transfer, no exclusion is possible.
- Checking “family home” for a rental or vacation property. Prop 19 narrowed the rule, and only the grandparent’s principal residence qualifies.
- Writing the recording date as the date of transfer. The transfer date is the date of death (or the date of a lifetime-gift deed), not the recording date.
- Forgetting to file BOE-266 within one year. The Homeowners’ Exemption must accompany the family home occupancy.
- Listing all grandchildren on a single form. Each grandchild needs his or her own BOE-19-G.
- Using the grandchild’s SSN in the transferor field. This routes the form incorrectly and may flag fraud.
- Skipping the value-cap math in Section C2. The Assessor calculates it anyway, but missing math signals a careless filer and slows review.
- Mailing without certified mail. If the form gets lost, you have no proof of timely filing and could lose the 3-year window.
- E-signing in a county that requires wet ink. Most counties still demand original signatures, and e-sign rejection wastes weeks.
- Forgetting to include trust amendments. Submitting only the original trust without later amendments leaves the Assessor unable to confirm the grandchild’s beneficial interest.
Do’s and Don’ts
These are the field-tested rules for getting BOE-19-G approved on the first try.
Do’s: – Do confirm you are using the most recent revision of the form from the BOE forms page, because the BOE updates the form when it issues new LTAs. – Do file BOE-19-G and BOE-266 together for a family home, because the exclusion legally requires both within one year. – Do attach certified death certificates for both the grandparent and the deceased parent, because copies and uncertified versions are routinely rejected. – Do match the APN on the form exactly to the APN on the property tax bill, because even a single transposed digit routes the claim wrong. – Do keep a complete copy of the filed form and every attachment, because the Assessor may request the same documents again 6 months later. – Do file early — well before the 3-year deadline — because late claims lose retroactive relief. – Do sign in original blue or black ink unless your county explicitly accepts e-signatures.
Don’ts: – Don’t paraphrase field labels; use the exact box names as printed on the form. – Don’t list rental units, vacation homes, or commercial buildings as a family home, because Prop 19 disqualifies them. – Don’t skip Section A4 (the deceased parent link); without it, the form is a non-starter. – Don’t combine multiple grandchildren on a single form, because the Assessor will return it. – Don’t let an attorney or trustee sign without attaching written authority such as letters testamentary or a trust certification. – Don’t mail the form to the BOE in Sacramento; it must go to the County Assessor where the property sits. – Don’t ignore the one-year occupancy clock, because a late move-in undoes the exclusion retroactively.
Pros and Cons of Filing on Your Own vs. With Help
Most grandchildren can complete BOE-19-G without an attorney, but Prop 19’s value-cap math and the family-home rules add real complexity in higher-value markets.
Pros of filing on your own: – Saves $500 to $2,500 in attorney or CPA fees because the form itself is simple. – Keeps you directly in touch with the County Assessor, which speeds responses to follow-up requests. – Forces you to learn Prop 19’s rules so future transfers go smoothly. – Avoids the delay of waiting for a professional’s calendar to open during peak probate season. – Lets you control the schedule, especially the critical one-year occupancy clock.
Cons of filing on your own: – Easy to miss the deceased-parent link or the BOE-266 requirement and lose the exclusion entirely. – The $1 million value-cap math is harder than it looks when the factored base is decades old. – Trust language can hide whether the grandchild really received a vested interest, and an attorney spots that quickly. – A denial appeal to the Assessment Appeals Board is much harder without representation. – Mistakes can lead to escape assessments and interest under §531.
A short comparison of the two leading channels:
| Filing Channel | Best For |
|---|---|
| Mail (Certified) | Most filers; cleanest paper trail; works in every county |
| In-Person | Complex trusts or last-minute filings near the 3-year deadline |
And a short comparison of pre- and post-Prop 19 rules:
| Rule | Pre-Prop 19 (BOE-58-G) vs. Post-Prop 19 (BOE-19-G) |
|---|---|
| Property types covered | Any residence + $1M of other property vs. only family home or family farm |
| Occupancy required | No vs. Yes — within 1 year, plus BOE-266 |
| Value cap | $1M of factored base of other property vs. FMV cannot exceed old base by more than $1M |
FAQs
Do I have to file BOE-19-G if my grandparent died before February 16, 2021?
No. Transfers before February 16, 2021 are governed by the old Proposition 193 rules and use Form BOE-58-G, which is much broader than BOE-19-G.
Can I claim the exclusion if my parent (the grandparent’s child) is still alive?
No. Revenue & Taxation Code §63.2 requires that the parent who is the link between grandparent and grandchild be deceased on or before the date of transfer.
Does the exclusion apply to my grandparent’s rental house?
No. Proposition 19 limits the exclusion to a “family home” (the grandparent’s principal residence) or a “family farm,” so rentals no longer qualify.
Do I write my grandparent’s trust name in Section A1?
No. Section A1 asks for the grandparent’s full legal personal name as it appears on the deed and death certificate, not the trust name.
Does a stepgrandparent count as a grandparent for this form?
Yes. Under §63.2 a stepgrandparent qualifies if the marriage that created the step relationship existed at the time of the transfer.
What if I cannot move into the family home within one year?
No, the exclusion does not apply if you miss the one-year occupancy window, and the Assessor will reassess the property at full market value retroactive to the transfer date.
Do I need to attach my grandparent’s tax returns?
No. Tax returns are not required; certified death certificates, the recorded deed, and trust documents are the core attachments.
Can I e-sign BOE-19-G?
No, in most counties; nearly every California County Assessor still requires an original wet-ink signature, though a few accept secure-portal uploads of signed PDFs.
Is there a filing fee?
No. California does not charge a fee to file BOE-19-G with any County Assessor.
Do I write the recording date in the “Date of Transfer” box?
No. The date of transfer is the grandparent’s date of death (or the date a lifetime-gift deed was signed), not the recording date.
Can two grandchildren file one combined BOE-19-G?
No. Each grandchild must file a separate form, and the value cap is allocated proportionally among them.
Do I lose the exclusion if I file after 3 years?
No, not entirely; you lose retroactive relief, but you can still get prospective relief from the lien date in the year you file under §63.2(g).
Is notarization required on BOE-19-G?
No. The form is signed under penalty of perjury but does not require a notary, although the underlying deed usually does.
Do I need to file a separate BOE-266 Homeowners’ Exemption?
Yes. The exclusion on a family home is conditional on filing the Homeowners’ Exemption (BOE-266) within one year of the transfer.
Related reading
- How to Fill Out Form BOE-19-P (w/Examples) + 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-B (w/Examples) + FAQs
- How to Fill Out California Form BOE-502-A (w/Examples) + FAQs
- How to Fill Out California Form BOE-58-G (w/Examples) + FAQs
- How to Fill Out California Form GC-200 (w/Examples) + FAQs