Disabled Persons

  1. Description
  2. Frequently Asked Questions
  3. Forms & Resources

Base Year Value Transfer For Severely And Permanently Disabled
Proposition 19-Effective April 1, 2021

Proposition 19 allows an owner who is severely disabled to transfer their base year value of their primary residence to a replacement primary residence of any value (subject to conditions), anywhere within the state, up to three times (rather than once as provided under Proposition 110).

You may also qualify for exclusion from reassessment for new construction which makes an existing home more accessible to a severely and permanently disabled person. For more information, visit our Disabled Access web page.

  • Owner must be severely disabled and provide form BOE-19-DC (to be completed by a licensed physician or surgeon).
  • Both original and replacement properties must be utilized as a principal residence.
  • Replacement residence must be purchased or newly constructed within two years of the sale of the original property.
  • Location of replacement home can be anywhere in California.
  • Replacement property can be of any value.
    Note: Amount above 100% of original property is added to transferred value.

Base Year Value Transfer For Severely And Permanently Disabled
Proposition 110-Replaced By Proposition 19 Effective April 1, 2021

Proposition 110 provides property tax relief for severely and permanently disabled claimants when they sell an existing home and buy or build another. In addition, the initiative provides assessment relief for modifications that make a home more accessible for a severely disabled person.

  • Owner must be severely disabled and provide form BOE-62-A (to be completed by a licensed physician or surgeon).
  • Both original and replacement properties must be utilized as a principal residence.
  • Replacement residence must be purchased or newly constructed within two years of the sale of the original property.
  • Location of replacement principal residence must be in the same county as the original primary residence.
  • Replacement principal residence must be of equal or lesser value as original property.