






PROPOSITION 19
PROPOSITION 19 BOE INFORMATION SHEETS
PROPOSTION 19 FORMS
Parent/Child & Grandparent/Grandchild Exclusion:
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BOE-19-G Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild (Prop 19-effective 2/16/21 and later transfers)
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BOE-19-P Claim for Reassessment Exclusion for Transfer between Parent & Child (Prop 19-effective 2/16/21 and later transfers)
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** If your transfer was prior to 2/15/2021, and you need the Prop58 form, please come in to our office or call us for a copy. Thank you. **
Base Year Value Transfers:
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New base year value transfers under Prop 19 – effective 4/1/21 (the sale of original residence and/or purchase of replacement residence must occur on or after April 1, 2021):
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BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Age 55+
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BOE-19-D Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
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BOE-19-DC (MUST BE FILED WITH FORM BOE-19-D) Certificate of Disability
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BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire/Natural Disaster
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Claim of person(s) at least 55 years of age for intra-county transfer of base-year value to replacement dwelling - Prop 60 - Please contact our office at 530-621-5719 for this application form – effective for transfers through 3/31/2021.
OTHER LINKS AND UPDATES
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Proposition 19 - April 3rd, 2023 Presentation: "The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act."
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Proposition 19 - June 25th, 2021 Update: "BASE YEAR VALUE TRANSFERS FOR GOVERNOR-PROCLAIMED DISASTERS"
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Proposition 19 - May 11th, 2021 Update: "BASE YEAR VALUE TRANSFER GUIDANCE - QUESTIONS AND ANSWERS"
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Proposition 19 - March 3rd, 2021 Update: "INTERGENERATIONAL TRANSFER EXCLUSION GUIDANCE - QUESTIONS AND ANSWERS"
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Proposition 19 - February 10th, 2021 Update: Board of Equalization on the implementation of Proposition 19 here.
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Proposition 19 - January 5th, 2021 Update: For information on the result of the passage of Proposition 19, please follow this link.
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PROP 19 Interview (YouTube Link)