Certification of Value by Assessor for Base Year Value Transfer

  • Form Number: BOE-19-C
  • Submission Deadline: N/A
  • Topics: Assessor
  • Last Updated: February 2021

General Information

Section 2.1(b) of article XIII A of the California Constitution (added by Proposition 19) allows a homeowner who is at least age 55 or severely disabled or a victim of a wildfire or natural disaster to transfer their base year value from an original primary residence to a replacement primary residence located anywhere in California.