Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years
![](http://sfasr.org/sites/default/files/styles/form_thumb/public/forms/th_BOE%E2%80%9019%E2%80%90B_w173_h225_72dpi_20230807_0.png?itok=_1bdB7bH)
Please use this form for base year transfers occurring on or after April 1, 2021.
Beginning April 1, 2021, California law allows an owner of a primary residence who is at least age 55 to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California and purchased or newly constructed within two years of the sale of the original primary residence.
Submission Deadline: Within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed. However, if a claim is filed after the three‐year period, relief will be granted beginning with the calendar year in which the claim was filed.
Last updated: 8/07/23