File a Disabled Persons Claim for Transfer of Base Year Value

This service is for disabled persons who qualify to transfer the factored base year value of their residence to a replacement residence.  The replacement residence must alleviate the disability in some way.

What is the process?

Submit the Claim and Certificate

In order to qualify, you must submit the Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (form BOE-62) and a Certificate of Disability (form BOE-62-A). The Certificate of Disability must be completed by the claimant and his or her physician.

Who is eligible?

Qualified Disabled Persons may use this service.

When and where is this service offered?

This service is available throughout the year during regular business hours except during scheduled holidays.

Location, directions and hours of operation

Click on location name to show hours of operation, directions and phone information

Monday - Friday 8-5


1055 Monterey Street Suite D360
San Luis Obispo, CA 93408

Tel: (805) 781-5643

Main Office Fax: (805)-781-5641

Real and Business Property Fax: (805)-788-2042

Public Service/Front Counter Fax: (805)-788-2041

Mapping and Transfers Fax: (805)-781-4034

FAQS

If you qualify, your base year value will transfer to the replacement residence as of the latest qualifying event--a) the sale of your original residence; b) the purchase of your replacement residence; or c) the completion of construction of your replacement residence.

This means if you purchase or construct your replacement residence before the sale of your original residence, you will be responsible for the increased taxes on your replacement residence until your original residence is sold.

If the full cash value of your replacement property, as defined, is greater than the value of your original property, you are eligible for partial relief.

Example:

Replacement property is purchased on July 1, 2021, for $600,000.

Original property has a factored base year value of $100,000.  Original property is sold on July 15, 2021, for $400,000.

The difference is $200,000.  ($600,000 - $400,000 = $200,000)  The difference is added to the factored base year value ($100,000 + $200,000 = $300,000).

The new base year value of the replacement property is $300,000.

Some requirements for a transfer of base year value include the following:

  1. You must be severely and permanently disabled when the original property is sold.
  2. The replacement property must be your principal place of residence, and must be eligible for a Homeowners’ Exemption or a Disabled Veterans’ Exemption.
  3. The replacement residence must be purchased or newly constructed within two years (before or after) of the sale of the original property.
  4. To receive relief from the date the base year value qualifies for transfer, you must file your claim within three years following the purchase date or new construction completion of the replacement property.
  5. Your original property must have been eligible for the Homeowners’ Exemption or the Disabled Veterans’ Exemption either at the time it was sold or within two years of the purchase or construction of the replacement property.
  6. Both your original property and your replacement property must be located in California.

In order to qualify, you file a properly completed Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Person (BOE-19-D).  You must also file a properly completed Certificate of Disability (BOE-19-DC).  The Certificate of Disability must be completed both by the claimant and by his/her physician.