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Kings: BOE-19-B

Kings County: BOE-19-B

Kings: BOE-19-B REV.03 (5-23) for 2025

CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS

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SUMMARY:

This form, **Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years**, allows eligible homeowners in California to transfer their existing property tax base year value to a new primary residence. To qualify, the claimant must be at least 55 years old at the time of selling their original home and must purchase or construct a replacement residence within two years of the sale. The form requires details about both the original and replacement properties, including purchase price, sale price, and property addresses. It also mandates proof of residency and ownership. The transfer can be applied up to **three times** in a homeowner's lifetime under Proposition 19. This application must be filed within three years of purchasing or completing the replacement property to receive full tax relief benefits.

Instructions for Claiming Base Year Value Transfer

Eligibility Requirements

  • The claimant must be at least 55 years old at the time of selling the original primary residence.
  • The original primary residence must have been the claimant's principal place of residence.
  • The replacement property must be purchased or newly constructed within two years of selling the original property.
  • The replacement primary residence must be located in California.

Base Year Value Transfer Conditions

  • The full cash value of the replacement home must not exceed:
    • 100% of the original home's value if purchased before selling the original property.
    • 105% if purchased within the first year after selling the original property.
    • 110% if purchased within the second year after selling the original property.
  • If the new property exceeds the adjusted value, a partial transfer of the base year value is available.

Filing Requirements

  • Claims must be filed with the Assessor’s Office of the county where the new home is located.
  • The claim must be submitted within three years of purchasing or completing the new construction.
  • Required documents include proof of ownership, sale and purchase prices, and valid identification.

Additional Notes

  • Homeowners can transfer their base year value up to three times under Proposition 19.
  • Social Security Number disclosure is mandatory for verification purposes.
  • Failure to submit a complete application may result in processing delays.
See Instructions   



Important Additional Taxpayer Information Provided by Kings County

Please Download PDF BOE-19-B REV.03 (5-23) form by clicking 'Download' button, fill it, and mail it to the address printed on top of the PDF form.

 

Download Form BOE-19-B

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Send form to address listed below

Office of the Assessor
Kings County

1400 W. Lacey Blvd.
Hanford, CA. 93230
559-852-2486
fax 559-582-2794

Other Years

 2024 - BOE-19-B REV.03 (5-23) 2023 - BOE-19-B REV.02 (5-22) 2022 - BOE-19-B REV.02 (5-22) 2021 - BOE-19-B REV.02 (5-22)
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