California Form BOE-58-AH is the Claim for Reassessment Exclusion for Transfer Between Parent and Child that an eligible transferee files with the county assessor to keep a parent’s lower Proposition 13 assessed value on real property after a transfer that occurred on or before February 15, 2021. Filing it correctly preserves the original taxable base, while filing it late, incomplete, or in the wrong county can erase tens of thousands of dollars in property tax savings every year for as long as the child owns the home.
The form sits at the crossroads of California’s Proposition 58 of 1986, Revenue and Taxation Code section 63.1, and the sweeping changes brought by Proposition 19 in 2020, which closed parent-child reassessment relief for most non-primary residences after February 15, 2021. The California State Board of Equalization reports that more than 60,000 parent-child exclusion claims were filed each year before Proposition 19 took effect, and county assessors continue to process thousands of legacy BOE-58-AH claims for pre-2021 transfers that still qualify.
In this guide you will learn:
- 📄 What BOE-58-AH does, who must file it, and how it differs from the post-Prop 19 BOE-19-P
- 🧾 Every line, box, and signature block walked through in plain English with sample entries
- 👨👩👧 Three full filer scenarios (inherited home, gifted rental, trust distribution) shown end-to-end
- 🏛️ How to file with Los Angeles, San Diego, and Sacramento county assessors by mail, in person, or e-portal
- ⚠️ The 10 most expensive mistakes filers make and the exact consequences that follow
What the Form Is and Who Must File It
Form BOE-58-AH is the prescribed claim form a child (or a child’s legal representative) uses to ask the county assessor to exclude a qualifying transfer of California real property from a parent from triggering reassessment at current market value. Without the exclusion, the assessor reassesses the property to its full cash value on the date of transfer under California Constitution Article XIII A, section 2, which usually causes the annual property tax bill to jump sharply.
The form applies to transfers that occurred on or before February 15, 2021. Anything dated February 16, 2021 or later falls under Proposition 19 and uses the newer BOE-19-P claim, with much narrower relief limited to a parent’s primary residence that the child also makes their primary residence within one year. Many counties still accept BOE-58-AH for late-discovered pre-2021 transfers, including transfers out of trusts where the parent died years earlier.
Eligible filers include biological children, adopted children (adopted before age 18), stepchildren while the marriage that created the relationship still exists, and sons-in-law or daughters-in-law (until the marriage ends or the in-law remarries). The transferor must be the parent of the transferee, and the property must either be the parent’s principal residence (no value cap) or other real property with a combined assessed value of up to $1 million per parent under the rules in Rev. & Tax. Code §63.1.
The agency that processes the form is the county assessor where the property sits, not the state. Each of California’s 58 counties uses the same BOE-prescribed form, but they differ on portals, attachments, and stamping practices, which is why the address on the front of the form must match the county where the parcel is located.
Before You Start: Documents and Information You Need
Pulling everything together before you open the form prevents the back-and-forth that delays exclusion approval. The assessor’s office is processing thousands of claims, and missing paperwork is the leading reason claims sit in a pending status for months. The Los Angeles County Assessor’s parent-child page lists most of the items below as standard intake requirements.
Use this pre-filing checklist:
- Recorded grant deed, quitclaim deed, or trust transfer deed showing the date of transfer, because the assessor matches the deed date to the date you write in the claim form
- Assessor’s Parcel Number (APN) from the most recent property tax bill, because writing the wrong APN routes your claim to the wrong file and can trigger a reassessment notice
- Date of death certificate if the transfer happened by inheritance, because the assessor uses the death date as the legal transfer date for trust and probate transfers
- Complete trust instrument, including all amendments, if the property passed through a trust, because the assessor must confirm the child is a current beneficiary entitled to the property
- Birth certificate, adoption decree, or marriage certificate that proves the parent-child or stepparent-stepchild relationship, because the assessor will not assume the relationship from a shared last name
- Each parent’s Social Security number, because the form requires both parents’ SSNs to enforce the $1 million lifetime cap on non-principal-residence transfers
- A signed Preliminary Change of Ownership Report (PCOR / BOE-502-A) if the deed was recorded without one, because the PCOR triggers the reassessment review the BOE-58-AH is designed to stop
- Estate or trust EIN if the property is still titled in the trust at the time of filing, because the assessor uses the EIN to confirm the entity that held legal title
- Prior BOE-58-AH filings by the same parent for any other California property, because the $1 million non-principal-residence cap is cumulative across all transfers from that parent
- Mailing address where you want the assessor’s confirmation letter sent, because that letter is your written proof the exclusion was granted
Where to Get the Form and How to Access It
The official, current version of the form lives on the State Board of Equalization forms library and is also mirrored on every county assessor’s website. Always pull the version with the most recent revision date printed in the lower left corner of page one, because counties reject older revisions that no longer match the BOE template.
You can download a fillable PDF from the BOE-58-AH page, pick up a paper copy at any county assessor’s public counter, or request one by mail. Some counties, including San Diego County, publish a county-branded version that adds the local mailing address at the top while keeping every BOE field identical.
If you plan to file electronically, check whether your county runs an e-filing portal. Sacramento County accepts a scanned, signed PDF through a secure upload form, while Los Angeles County still asks for an original wet-ink signature delivered by mail or in person for parent-child claims.
The form itself is two pages on the front side and an instructions sheet on the back. Do not separate the instructions from the claim form when you file, because the assessor’s intake clerks staple them together as one packet and a missing instructions page sometimes prompts a request for refiling.
Step-by-Step: How to Fill Out BOE-58-AH Line by Line
The form is organized into a header (assessor address and APN), Section A (transferor information), Section B (transferee information), Section C (property and allocation), Section D (certifications and signatures), and a back-side instruction sheet you do not write on. Walk through each box in the order printed on the form so nothing is missed.
Header: County Assessor Mailing Address
The top-left block asks for the name and address of the county assessor where the property is located. Write the official assessor mailing address exactly as listed on that county’s website, including the room or suite number. Maria Lopez writes “Los Angeles County Assessor, 500 W. Temple St., Room 205, Los Angeles, CA 90012” when filing for her late father’s Glendale home.
A nuance shows up when the property straddles a county line, which is rare but happens with rural ranches; in that case file a separate BOE-58-AH with each county for the portion of the parcel inside that county. The most common mistake is writing the tax collector address instead of the assessor address, which delays the claim because the tax collector forwards mail by interoffice routing that can take three weeks. A widespread misconception is that the state BOE processes the form; it does not, and mailing the form to Sacramento sends it into a black hole.
Header: Assessor’s Parcel Number (APN)
The APN box asks for the unique parcel identifier the county uses to track your property. Pull the APN directly from your most recent property tax bill or from the county assessor’s online parcel viewer, and copy it digit-for-digit including dashes. Carlos Nguyen writes “5432-017-009” for his mother’s San Diego condo.
If the property has more than one parcel, list the primary APN here and attach a sheet listing the others, because some counties accept only one APN per claim form. The most common mistake is transposing two digits, which routes the claim to a stranger’s parcel and triggers a confidentiality lock that takes weeks to clear. A common misconception is that the address alone is enough; California assessors index everything by APN, not address, so the APN must be exact.
Header: Date of Purchase or Transfer
This box asks for the legal date the property changed hands from parent to child. Use the date the deed was signed and notarized for inter vivos gifts, the date of death for transfers caused by death, or the date of distribution from a trust if the trust held the property after death. Janet Pierre writes “06/14/2019” because that is the date her mother signed the grant deed transferring the duplex.
A nuance arises when a trust holds the property for years before distribution; the legal transfer date for assessor purposes is the date of death, not the later distribution date, under Rev. & Tax. Code §63.1(c)(8). The most common mistake is using the recording date instead of the signing date, which can push the transfer past the Proposition 19 cutoff and disqualify the claim entirely. A common misconception is that escrow closing dates apply, but parent-child transfers rarely involve escrow and the deed date controls.
Header: Date of Death (if applicable)
If the transfer was caused by death, write the parent’s date of death exactly as printed on the death certificate in MM/DD/YYYY format. Marcus Chen writes “11/03/2020” for his father, who died eleven months before Proposition 19 took effect. Leave this box blank only if the transfer was an inter vivos gift while both parents were alive.
A nuance: if both parents died, list the date of the parent who actually owned the property at death, and attach both death certificates if the property was community property. The most common mistake is leaving this box blank for trust transfers, which makes the assessor assume an inter vivos gift and apply the wrong legal analysis. A common misconception is that the date of death does not matter once the property is in a trust; it controls eligibility under Proposition 19’s February 16, 2021 cutoff.
Section A: Transferor (Parent) Information
Section A asks for the parent’s full legal name, Social Security number, daytime phone, and mailing address (or “deceased” status). Write the parent’s name exactly as it appears on the recorded deed conveying the property to the child, because mismatched names trigger a manual title-chain review. Aisha Brown writes “Robert J. Brown” for her late father even though the deed used “Robert James Brown” — and she attaches a one-line note explaining the match.
The Social Security number is required so the assessor can apply the cumulative $1 million cap across all of that parent’s transfers statewide. The most common mistake is leaving the SSN blank because the parent is deceased; the SSN is still required and is taken from the parent’s final tax return or Social Security card. A common misconception is that the SSN here is shared with the IRS or other agencies; under Rev. & Tax. Code §63.1(j) it is held confidentially by the assessor.
Section A: Family Relationship Box
This box asks you to check the family relationship between transferor and transferee: parent, stepparent, parent-in-law, or adoptive parent. Check exactly one box, and attach proof if the relationship is anything other than biological parent. David Kim checks “Stepparent” and attaches his late mother’s marriage certificate to his stepfather, because the stepparent relationship requires the marriage to have been in effect at the time of transfer.
A nuance: if a stepparent adopted the child before age 18, check “Adoptive Parent” instead of “Stepparent” and attach the adoption decree, because adopted-child status outlives the marriage that created the stepparent tie. The most common mistake is checking “Parent” for an in-law transfer, which the assessor will deny outright. A common misconception is that long-term cohabitation creates a parent relationship; California requires a legal marriage or adoption.
Section B: Transferee (Child) Information
Section B mirrors Section A but for the child. Enter your full legal name, SSN, daytime phone, and mailing address. Maria Lopez writes “Maria Elena Lopez, SSN 555-12-3456, (818) 555-0142, 1245 Maple Ave., Glendale, CA 91205” in the four boxes.
A nuance arises for multiple transferees: each child who received an interest must file their own BOE-58-AH for their own percentage. The most common mistake is one sibling filing for everyone, which leads the assessor to grant the exclusion only on that sibling’s interest and reassess the rest. A common misconception is that a married couple files jointly; only the child files, even if the property will be held as community property with a spouse.
Section B: Percentage of Ownership Transferred
This box asks for the percentage interest the transferee received. Write a number between 0.01 and 100, matched to the deed or trust distribution. Carlos Nguyen writes “50%” because he and his sister each received an undivided one-half interest from their mother’s trust.
A nuance applies to staggered transfers: if you received 25% in 2018 and another 25% in 2020, file two BOE-58-AH forms, one for each transfer date. The most common mistake is writing 100% when the deed actually conveyed a partial interest, which prompts the assessor to compare the form to the deed and bounce the claim. A common misconception is that a community-property spouse share is part of the child’s percentage; the spouse’s interest is a separate transfer that does not qualify under §63.1.
Section C: Property Information
Section C asks for the property street address, city, ZIP code, and a check box for whether the property was the parent’s principal residence. Write the situs address exactly as it appears on the tax bill, even if it differs from the postal address. Janet Pierre writes “418 N. Hartford St., Stockton, CA 95203” and checks “Yes” for principal residence because her mother lived there until death.
A nuance: a parent’s principal residence has no dollar limit on excluded value, while non-principal-residence transfers share the $1 million per-parent cap. The most common mistake is checking “principal residence” for a vacation home or rental, which is fraud if intentional and triggers a back-assessment plus penalties under Rev. & Tax. Code §503. A common misconception is that the child’s residency matters; for pre-2021 transfers under BOE-58-AH it is the parent’s use that controls.
Section C: Allocation of $1,000,000 Exclusion
If the property is not the parent’s principal residence, this section asks the transferor (or the transferor’s estate) to allocate how much of the parent’s $1 million lifetime cap to apply to this transfer. Write the dollar amount of factored base-year value to be excluded. Marcus Chen writes “$425,000” because that was the assessed value of his father’s rental triplex on the date of death.
A nuance: if the parent is deceased, the personal representative or trustee signs the allocation, and once allocated to a transfer that allocation is irrevocable under §63.1(c). The most common mistake is allocating more than the parent has left under the cap, which results in partial exclusion and partial reassessment. A common misconception is that the $1 million is per child or per property; it is per parent, summed across every non-principal-residence transfer that parent ever makes.
Section C: Was Property Held in a Legal Entity?
This yes/no box asks whether the property was held by a corporation, partnership, LLC, or other legal entity at the time of transfer. Check “No” for the typical case where the parent owned the property directly or through a revocable living trust, since revocable trusts are not legal entities for this purpose. Aisha Brown checks “No” because her father’s living trust is a grantor trust, not a separate entity.
A nuance: transfers of property out of an LLC to a child generally do not qualify, because §63.1 applies only when the parent directly owned the property; you may need a parallel BOE-100-B entity-ownership filing instead. The most common mistake is checking “Yes” for a revocable trust, which can route the file to an entity-review desk and add months. A common misconception is that any trust counts as an entity; only irrevocable, non-grantor trusts raise entity-level issues.
Section D: Certification and Signature
Section D is the perjury declaration. Read it carefully, then sign, date, print your name, and print your title (transferee, trustee, executor, attorney-in-fact). Maria Lopez signs “Maria E. Lopez,” dates “07/22/2026,” and writes “Transferee” as her title.
A nuance: if the parent is deceased and the property is still in trust at filing, the trustee signs, not the beneficiary, and attaches the trust certification. The most common mistake is an unsigned form, which the assessor returns un-filed and which can push you past the three-year deadline if you wait too long to resubmit. A common misconception is that an electronic signature is always acceptable; many counties, including Los Angeles, still require a wet-ink original for the BOE-58-AH.
Back Page: Certification by Transferor
If the parent is alive, the parent (transferor) also signs at the bottom of page two to confirm the allocation of the $1 million cap. If the parent is deceased, the trustee, executor, or other legal representative signs in their place and writes their fiduciary title. Janet’s brother, the trustee of their mother’s trust, signs “Paul Pierre, Trustee” and dates the form.
A nuance: spousal signatures are not required even for community property, because §63.1 looks only at the parent-child line. The most common mistake is the child signing on the transferor line, which voids the allocation and forces a refile. A common misconception is that a notary is required; California does not require notarization on BOE-58-AH, only the perjury declaration.
Three Filled-Out Examples Using Real Scenarios
The three filers below cover the most common BOE-58-AH situations county assessors see. Each table walks one named person from header to signature so you can model your own filing on their entries.
Scenario 1: Maria Lopez Inherits Her Father’s Glendale Home
Maria’s father died on November 2, 2020, leaving his Glendale principal residence to Maria through a revocable living trust. The home’s factored base year value was $312,000 even though its market value at death was $1.1 million, so the exclusion is worth roughly $9,000 a year in saved property tax for Maria.
| Form Section | What Maria Enters |
|---|---|
| Assessor address | Los Angeles County Assessor, 500 W. Temple St., Room 205, Los Angeles, CA 90012 |
| APN | 5634-021-018 |
| Date of purchase or transfer | 11/02/2020 |
| Date of death | 11/02/2020 |
| Section A — transferor | Robert J. Lopez, deceased, SSN 555-44-3322 |
| Family relationship | Parent (biological) |
| Section B — transferee | Maria Elena Lopez, SSN 555-12-3456, 1245 Maple Ave., Glendale, CA 91205 |
| Percentage transferred | 100% |
| Property address & principal residence | 812 N. Adams St., Glendale, CA 91206 — Yes, principal residence |
| $1M allocation | N/A (principal residence, no cap) |
| Signature | Maria E. Lopez, Transferee, 07/22/2026 |
Scenario 2: Carlos Nguyen Receives a Gifted Rental Triplex
Carlos’s mother gifted him and his sister a Chula Vista rental triplex on March 14, 2019, while she was still alive. The triplex’s factored base year value is $480,000, well within the $1 million non-principal-residence cap, and the exclusion saves Carlos and his sister about $14,000 a year combined.
| Form Section | What Carlos Enters |
|---|---|
| Assessor address | San Diego County Assessor, 1600 Pacific Hwy., Suite 103, San Diego, CA 92101 |
| APN | 5432-017-009 |
| Date of purchase or transfer | 03/14/2019 |
| Date of death | (blank — both parents living) |
| Section A — transferor | Linh Nguyen, SSN 555-77-8899, 2210 Bay Vista, Chula Vista, CA 91910 |
| Family relationship | Parent (biological) |
| Section B — transferee | Carlos T. Nguyen, SSN 555-66-1212, 740 Elm Ct., San Diego, CA 92103 |
| Percentage transferred | 50% |
| Property address & principal residence | 1820 Third Ave., Chula Vista, CA 91911 — No |
| $1M allocation | $240,000 (his half of the $480,000 base year value) |
| Signature | Carlos T. Nguyen, Transferee, 04/01/2019 |
Scenario 3: Janet Pierre Receives a Stockton Duplex from Her Mother’s Trust
Janet’s mother died on June 14, 2019, leaving her Stockton duplex to Janet and her brother through an irrevocable trust that distributed the property in 2026. Because the date of death is the legal transfer date, BOE-58-AH still applies even though distribution happened after Proposition 19’s cutoff.
| Form Section | What Janet Enters |
|---|---|
| Assessor address | San Joaquin County Assessor, 44 N. San Joaquin St., Stockton, CA 95202 |
| APN | 147-220-08 |
| Date of purchase or transfer | 06/14/2019 |
| Date of death | 06/14/2019 |
| Section A — transferor | Helen R. Pierre, deceased, SSN 555-22-9988 |
| Family relationship | Parent (biological) |
| Section B — transferee | Janet M. Pierre, SSN 555-33-1010, 418 N. Hartford St., Stockton, CA 95203 |
| Percentage transferred | 50% |
| Property address & principal residence | 418 N. Hartford St., Stockton, CA 95203 — No |
| $1M allocation | $185,000 (her share of factored base year value) |
| Signature | Janet M. Pierre, Transferee, 03/15/2026; Paul Pierre, Trustee (transferor block), 03/15/2026 |
How to File the Completed Form
Filing is always with the county assessor where the property sits, not with the State Board of Equalization. The three channels below cover almost every California county, with Los Angeles, San Diego, and Sacramento as concrete examples. Always keep a date-stamped copy as proof that you filed within the deadline.
By mail: send the signed original BOE-58-AH plus all attachments by USPS Certified Mail with Return Receipt to the county assessor address shown in the form header. There is no filing fee for BOE-58-AH in any California county. Processing time runs four to twelve weeks depending on county backlog, and your proof of filing is the green return receipt card plus the assessor’s later confirmation letter.
In person: walk the original packet into the county assessor’s public counter and ask the clerk to date-stamp two copies, keeping one and leaving one with the assessor. Los Angeles County’s downtown office at 500 W. Temple Street accepts walk-in filings Monday through Friday, 8:00 a.m. to 5:00 p.m. There is no fee, processing still takes four to twelve weeks, and your stamped copy is your proof of filing.
Online: a growing number of counties accept secure PDF uploads. Sacramento County’s e-filing portal accepts a scanned, signed BOE-58-AH with attachments combined into one PDF under 25 MB. There is no fee, processing time is similar to mail, and your proof is the automated email confirmation with the upload reference number.
Whichever channel you use, write down the date you filed and store it with the deed. The deadline under §63.1(e) is the earlier of: three years from the date of transfer, or before transfer to a third party. Filing one day late shifts you from full retroactive exclusion to prospective-only relief, which often means you owe the supplemental tax bill that already arrived.
What Happens After You File
After the assessor receives your packet, an exclusions analyst reviews the deed, the relationship proof, the trust documents (if any), and the $1 million allocation against any prior parent-child claims. The analyst can request additional documents under Rev. & Tax. Code §63.1(g), and you typically have 60 days to respond before the file is denied as incomplete.
If the claim is granted, the assessor mails a written Notice of Action — Exclusion Granted and reverses any reassessment that was already on the roll. Any supplemental tax bills that posted before the grant are canceled, and overpaid amounts are refunded by the county tax collector within roughly 30 days of cancellation. The original Proposition 13 base year value carries forward as if the parent still owned the property.
If the claim is denied, the assessor mails a Notice of Action — Exclusion Denied with the legal reason. You then have the right to file an Assessment Appeals Application (BOE-305-AH) with the county assessment appeals board within 60 days, and the appeals board’s decision can be challenged in superior court within six months under Rev. & Tax. Code §5141.
Mistakes to Avoid When Filling Out the Form
Every box on BOE-58-AH is its own opportunity for an error that will cost the family money. The list below covers the ten most damaging mistakes assessors report seeing on parent-child claims.
- Filing more than three years after the transfer date — you lose the right to retroactive exclusion and pay reassessed tax bills already issued
- Mailing to the State Board of Equalization instead of the county assessor — your form sits unfiled while the deadline runs
- Writing the recording date instead of the deed signing date — can push the transfer past the Proposition 19 cutoff and disqualify it
- Leaving the parent’s SSN blank because the parent is deceased — the assessor cannot enforce the $1 million cap and returns the form
- Checking “principal residence” for a rental property — exposes the filer to back-assessment plus a 25% penalty under §503
- Filing one BOE-58-AH for multiple sibling transferees — only the signer’s interest gets the exclusion; the rest reassesses
- Skipping the $1 million allocation block on a non-principal-residence transfer — the assessor cannot apply the exclusion and reassesses
- Using an old form revision pulled from a third-party site — counties reject outdated revisions and the deadline keeps running
- Forgetting to attach the trust instrument for trust transfers — the assessor cannot confirm the child’s beneficiary status
- Not signing the perjury declaration — the form is treated as un-filed regardless of the postmark date
Do’s and Don’ts
A handful of habits separate smooth filings from drawn-out reassessment fights. The points below come straight from county assessor guidance and decades of practitioner experience.
- Do file as soon as the deed is recorded, because earlier filing gets you on the roll before the supplemental tax bill prints
- Do request a date-stamped copy at the counter, because that stamp is your proof of timely filing if the original is misplaced
- Do attach a one-page cover letter that lists every enclosure, because intake clerks process labeled packets faster
- Do write the APN at the top of every attachment, because pages get separated in scanning and the APN reunites them
- Do keep the assessor’s confirmation letter with your deed forever, because future buyers and lenders will ask for proof
- Do consult the BOE Letters to Assessors when an unusual fact pattern arises, because LTAs bind every county assessor
- Don’t mail the only original signed copy without certified-mail tracking, because lost mail kills your filing-date proof
- Don’t sign on behalf of a deceased parent, because that signature is invalid and triggers a fraud review
- Don’t rely on verbal assurances from intake clerks, because only the written Notice of Action grants the exclusion
- Don’t file BOE-58-AH for transfers dated February 16, 2021 or later, because Proposition 19 governs and BOE-19-P is the correct form
- Don’t ignore a request for additional documents, because the assessor closes the file as incomplete after 60 days
- Don’t assume the exclusion auto-renews on later transfers, because every parent-child transfer requires its own claim form
Pros and Cons of Filing on Your Own vs. With Help
Most BOE-58-AH filings are simple enough to handle without professional help, but trust transfers, multi-sibling allocations, and out-of-state filers often benefit from a property tax attorney or CPA. The points below frame the trade-off honestly.
Pros of filing pro se:
- No professional fees, because the form itself is free and the assessor charges nothing to process it
- Direct control over the timeline, because you do not wait for an attorney’s calendar before mailing the packet
- Personal familiarity with the family facts, because you know which parent owned which interest without explaining it to a third party
- Simple cases really are simple, because a single biological-parent-to-single-child principal residence transfer is mostly fill-in-the-blank
- Faster correction if the assessor requests more documents, because you respond directly without a forwarding step
Cons of filing pro se (and pros of hiring help):
- Trust transfers raise distribution-date questions that misread §63.1(c)(8), because lay readers often pick the wrong legal transfer date
- Multi-sibling allocations of the $1 million cap require coordination, because one sibling’s mistake reduces every other sibling’s exclusion
- Stepparent and in-law cases turn on the marital timeline, because the relationship must exist on the transfer date
- Denials are appealable but the appeals board process is unforgiving, because procedural missteps end the appeal before the merits
- Entity-held property triggers parallel BOE-100-B obligations, because the parent-child rules interact with change-in-control rules
Pre-Prop 19 vs. Post-Prop 19 Parent-Child Rules
Many filers confuse BOE-58-AH with the newer BOE-19-P. The table below highlights how the two regimes differ for transfers occurring on either side of the February 16, 2021 cutoff under Proposition 19.
| Topic | Pre-Prop 19 (BOE-58-AH) |
|---|---|
| Transfer date | On or before February 15, 2021 |
| Form to file | BOE-58-AH |
| Principal residence cap | No dollar cap on excluded value |
| Other property cap | $1,000,000 of factored base year value per parent, lifetime |
| Child’s residency required? | No |
| Statute | Rev. & Tax. Code §63.1 |
| Filing deadline | Earlier of 3 years from transfer or before transfer to third party |
| Constitutional source | Article XIII A §2(h) (Prop 58/193) |
For transfers dated February 16, 2021 or later, file BOE-19-P instead, the principal-residence rule requires the child to live there within one year, and there is no exclusion at all for non-principal residences.
FAQs
Can I still file BOE-58-AH in 2026 for a 2019 transfer?
Yes. You can file as long as the property has not yet transferred to a third party, but exclusion is prospective only if you missed the three-year deadline, meaning supplemental tax bills already issued generally stand.
Do I file with the State Board of Equalization?
No. File with the county assessor where the property is located; the BOE prescribes the form but does not process claims.
Is there a filing fee?
No. No California county charges a fee to file BOE-58-AH; only postage or the cost of an in-person trip applies.
Do I write my maiden name or married name in Section B?
Yes, use the name that appears on the recorded deed conveying the property to you. If the deed used your maiden name, write that and attach a marriage certificate to bridge to your current name.
Do I need to fill in the $1 million allocation box for my parent’s home?
No. A parent’s principal residence is excluded with no dollar cap, so leave the allocation blank or write “N/A — principal residence.”
Do both parents have to sign if only one owned the property?
No. Only the parent who actually owned the transferred interest signs Section A; community-property rules do not require the non-owner spouse’s signature on this form.
Can a stepchild file BOE-58-AH?
Yes, if the marriage that created the stepparent relationship was still in effect on the transfer date. Attach the marriage certificate as proof.
Do I file separate forms if the property has two APNs?
Yes. Most counties want one BOE-58-AH per APN, even for adjoining parcels, because each APN is a separate roll entry.
Does an electronic signature count?
No in counties like Los Angeles that still require wet ink, and yes in counties like Sacramento that accept signed PDFs; check the assessor’s posted policy first.
Do I have to file if the property is going into my name automatically through a trust?
Yes. Trust funding does not bypass reassessment review; without a timely BOE-58-AH the assessor will reassess to current market value.
Will the assessor share my SSN with the IRS?
No. Rev. & Tax. Code §63.1(j) requires the assessor to keep transferor and transferee SSNs confidential and limits use to internal exclusion administration.
Can I appeal a denial?
Yes. File BOE-305-AH with your county’s assessment appeals board within 60 days of the denial notice, and you may take the case to superior court within six months of the appeals board decision.
Does refinancing the property after the transfer affect my exclusion?
No. Refinancing in your own name does not trigger reassessment and does not affect a previously granted parent-child exclusion under §63.1.
Can I file BOE-58-AH for a transfer my grandparent made to me?
No. Use BOE-58-G, the grandparent-grandchild claim, for transfers from a grandparent when both of the middle-generation parents are deceased.
Related reading
- How To Avoid Property Tax Reassessment In California (Prop. 19)? + FAQs
- How to Fill Out Form BOE-19-P (w/Examples) + FAQs
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