Persons over 55 years of age and the severely disabled can buy a residence of equal or lesser value than their existing home and transfer their current tax value to the new home. The purpose of this is to provide property tax relief for seniors by preventing a property tax increase, if they sell their existing home and buy a similar or lower valued home in the same county.

In November 2020, California voters passed Proposition 19, which made changes to property tax benefits for families, seniors, severely disabled persons, and victims of natural disaster. These changes became effective in February or April 2021, depending on the component of the measure. The component affecting the transfer of base year values became effective April 1, 2021. Proposition 19 also added the ability to transfer base year values for Victims of Wildfire or Other Natural Disasters. If you wish to submit a claim to transfer your tax value to a new primary residence, please use the forms below.

Read the Property Tax Savings Information Sheets from the Taxpayer's Rights Advocate for more information.

• Prop 19 Base Year Value Transfer Claim Forms
  • Claim for Transfer of Base Year Value for Victims of Wildfire or Other Natural Disaster BOE-19-V (PDF)
  • Claim for Transfer of Base Year Value for Severely Disabled Persons BOE-19-D (PDF)
  • Claim for Transfer of Base Year Value for Persons at Least Age 55 years BOE-19-B (PDF)
  • Certificate of Disability BOE-19-DC (PDF)
  • Notice of Rescission of Claim to Transfer Base Year Value BOE-60-NR (PDF)

To learn more about the Former Law and the Current Law (Proposition 19), check out the informational charts below created by the Board of Equalization, or view them on the at Proposition 19 – Board of Equalization (ca.gov) website along with the most current issued guidance, frequently asked questions, and additional resources. The most current information about Proposition 19 will be found on the Board of Equalization website.

**The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.