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Glenn: BOE-19-V

Glenn County: BOE-19-V

Glenn: BOE-19-V REV.02 (5-22) for 2025

CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER

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Yuba County Form BOE-19-V Summary

Claim for Transfer of Base Year Value to a Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster

This form allows homeowners affected by a wildfire or natural disaster to transfer their factored base year value from a damaged property to a replacement home.

Eligibility Criteria:

  • The original residence must have been the claimant’s primary residence at the time of the disaster.
  • The replacement property must be purchased or newly constructed within two years of selling the original residence.
  • The damaged property must have sustained substantial damage (over 50% of its cash value).
  • The claimant must own and occupy the replacement property as their primary home.
  • The claim must be filed within three years of purchasing or completing construction of the replacement property.

Tax Benefit:

  • If the new home is of equal or lesser value, the full base year value transfers.
  • If the new home is of greater value, a partial tax benefit applies.
  • Late-filed claims may still receive prospective relief.

Important: The claimant must provide property details, sale information, and sign under penalty of perjury.

Important Instructions

Eligibility Criteria

  • The original primary residence must be sold in its damaged state.
  • The original primary residence must have been your principal place of residence at the time of the disaster.
  • The replacement primary residence must be purchased or newly constructed within two years of selling the original property.
  • The replacement property must be owned and occupied as a principal place of residence.
  • The disaster must have been declared a state of emergency by the Governor.

Filing Requirements

  • The claim must be filed within three years of purchasing or completing construction of the replacement residence.
  • If the claim is filed late, only prospective relief may be available.
  • All submitted information is subject to verification.

Base Year Value Transfer

  • If the replacement home is of equal or lesser value, the full base year value transfers.
  • If the replacement home is of greater value, a partial benefit applies.
  • The purchase price or construction cost determines the new taxable value.

Additional Notes

  • The form must be signed under penalty of perjury.
  • If the replacement residence is in a different county, a copy of the original home’s latest tax bill must be attached.
  • Incomplete applications may result in processing delays.
See Instructions   



Important Additional Taxpayer Information Provided by Glenn County

Please Download PDF BOE-19-V REV.02 (5-22) form by clicking 'Download' button, fill it, and mail it to the address printed on top of the PDF form.

 

Download Form BOE-19-V

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Send form to address listed below

Sendy Perez
Glenn County Assessor/Clerk/Recorder

516 W. SYCAMORE ST., 2ND FLOOR
WILLOWS, CA 95988
Phone: (530) 934-6402
FAX: (530) 934-6571

Other Years

 2024 - BOE-19-V REV.02 (5-22) 2023 - BOE-19-V REV.02 (5-22) 2022 - BOE-19-V REV.02 (5-22) 2021 - BOE-19-V REV.02 (5-22)
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Forms for use in 2026 will be available starting January 1st, 2026.

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