Disabled Persons
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.
For more information, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page.
Forms
Transfers Occurring On Or Prior To March 31, 2021:
- Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (Intra-County and Inter-County, When Applicable) (BOE-62) (PDF): Allows value to be moved from one home to another for owners who are deemed severely and permanently disabled. Note: Placer County does not accept inter-county transfers.
- Certificate of Disability (BOE-62-A) (PDF) needs to be completed by the claimant’s physician and submitted with the above BOE-62 form.
Effective April 1, 2021:
- Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (BOE-19-D) (PDF): Allows value to be moved from one home to another for owners who are deemed severely and permanently disabled.
- Certificate of Disability (BOE-19-DC) (PDF): To be completed by claimant’s physician and submitted with BOE-19-D form.
New Construction:
- Claim for Disabled Accessibility Construction Exclusion from Assessment For ADA Compliance (BOE-63-A) (PDF): Provides a property owner (Not eligible for the Homeowners' Exemption) an assessment exclusion for construction work completed to make an existing building more accessible or usable to a disabled person.
- Disabled Persons Claim for Exclusion of New Construction for Occupied Dwelling (BOE-63) (PDF): Provides an owner-occupied property an assessment exclusion for construction work completed for making an existing home more accessible to a disabled person.