Exclusions
| eForms can be downloaded as a pdf if needed, download icon located at the bottom of the eForm. |
| eForm | Download Form | Form Name | Description | Notes |
| BOE-19-B (eForm) | Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years Occurring on or after April 1, 2021 | Effective April 1, 2021, BOE-19-B allows value to be moved from one principal residence to another principal residence within California for owners age 55 or older. | For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-19-D (PDF) | Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons Occurring on or after April 1, 2021 | Effective April 1, 2021, BOE-19-D allows value to be moved from one principal residence to another principal residence for owners who are deemed severely and permanently disabled. Note: Needs to include a completed Form BOE-19-DC | For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-19-DC (PDF) | Certificate of Disability Occurring on or after April 1, 2021 | Needs to be completed by the claimant’s physician and submitted with the above BOE-19-D form. | For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-19-G (eForm) | Claim for Reassessment Exclusion for Transfer between Grandparent and Grandchild Occurring on or after February 16, 2021 | Excludes real property from reappraisal if parents are deceased for qualifying transfers that occurred on or after February 16, 2021. | Fee may apply for late filed exclusion (PDF) For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-19-P (eForm) | Claim for Reassessment Exclusion for Transfer between Parent and Child Occurring on or after February 16, 2021 | Excludes real property from reappraisal for qualifying transfers that occurred on or after February 16, 2021. | Fee may apply for late filed exclusion (PDF) For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-19-V (eForm) | Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster Occurring on or after April 1, 2021 | Effective April 1, 2021, BOE-19-V allows value to be moved from one principal residence to another principal residence for owners who are victims of wildfire or other natural disaster. | For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-58-AH (PDF) | Claim for Reassessment Exclusion for Transfer between Parent and Child | Excludes real property from reappraisal for qualifying transfers that occurred on or prior to February 15, 2021. | Fee may apply for late filed exclusion (PDF) For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-58-G (PDF) | Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild | Excludes real property from reappraisal if parents are deceased for qualifying transfers that occurred on or prior to February 15, 2021. | Fee may apply for late filed exclusion (PDF) For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-58-H (PDF) | Affidavit of Cotenant Residency | Transfers of a cotenancy interest from one cotenant to another that occur due to the death of one cotenant and after January 1st lien date may be excluded from reassessment if certain conditions are met. | ||
| BOE-60-AH (PDF) | Transfer of Base-Year Value to Replacement Dwelling | Allows value to be moved from one home to another within the same county for owners age 55 or older that occurred on or prior to March 31, 2021. | For more information on the exclusion, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page. | |
| BOE-62 (PDF) | Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (Intra-County and Inter-County, When Applicable) | Allows value to be moved from one home to another for owners who are deemed severely and permanently disabled that occurred on or prior to March 31, 2021. Note: Placer County does not accept inter-county transfers. | ||
| BOE-62-A (PDF) | Certificate of Disability | Needs to be completed by the claimant’s physician and submitted with the above BOE-62 form. | ||
| BOE-63 (PDF) | Disabled Persons Claim for Exclusion of New Construction For Occupied Dwelling | Provides an owner-occupied property an assessment exclusion for construction work completed for making an existing home more accessible to a disabled person. | ||
| BOE-63-A (PDF) | Claim for Disabled Accessibility Construction Exclusion from Assessment | 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. | ||
| BOE-64-SES (PDF) | Initial Purchaser Claim for Solar Energy System New Construction Exclusion | Provides an exclusion to the initial purchaser. The State Board of Equalization has created a Solar Properties webpage that lists available reference material on this topic. | ||
| BOE-65-CP (PDF) | Claim for Transfer of Base Year Value from Qualified Contaminated Property to Replacement Property | Allows value to be moved from one property to another if original property qualifies as contaminated property. | ||
| BOE-65-P (PDF) | Claim for Intracounty Transfer of Base Year Value to Replacement Property for Property Damaged or Destroyed in a Governor-Declared Disaster | Effective July 01, 1985, BOE-65-P allows owners who own property to transfer the base year value of the original property that has been substantially damaged or destroyed by a disaster to a comparable property within the same county. | ||
| BOE-68 (PDF) | Claim for Base Year Value Transfer - Acquisition by Public Entity | Allows value to be moved from one property to another if original property has been taken by eminent domain proceedings, acquisition by a public entity, or governmental action resulting in a judgment of inverse condemnation. | ||
| PCA-331 (PDF) | Application for Builders' Exclusion | Provides licensed contractor an exclusion from supplemental taxes on qualifying new construction. | ||
| PCA-414-B (eForm) | Application for Reassessment of Property Damaged by Misfortune or Calamity | Allows reduction in value if damage is $10,000 or more. |