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Siskiyou: BOE-19-C

Siskiyou County: BOE-19-C

Siskiyou: BOE-19-C REV.03 (5-24) for 2025

CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER

SUMMARY:

The Yuba County Form BOE-19-C for 2025 is used for the certification of value by the assessor in cases where a homeowner wishes to transfer their base year value from an original primary residence to a replacement residence. This form applies to homeowners who are at least 55 years old, severely disabled, or victims of a wildfire or natural disaster for which the governor declared a state of emergency. The form requires details about the original and replacement properties, including their assessed values, sale prices, and any exemptions received. It helps ensure that eligible homeowners can retain their lower property tax assessments when relocating within California.

This form applies to homeowners who are:

  • 55 years or older
  • Severely disabled
  • Victims of a wildfire or natural disaster declared by the governor

It requires details about the original and replacement properties, including:

  • Assessed values
  • Sale prices
  • Exemptions received

The purpose of this form is to allow eligible homeowners to retain their lower property tax assessments when relocating within California.

Important Instructions for Yuba County Form BOE-19-C

Eligibility Requirements:

  • Homeowners must be 55 years or older, severely disabled, or victims of a natural disaster declared by the governor.
  • The base year value can only be transferred to a replacement residence within California.

Required Information:

  • Original and replacement property details
  • Sale price and date of sale for the original residence
  • Assessor’s parcel number (APN) for both properties
  • Verification of prior exemptions (e.g., Homeowners’ Exemption)

Submission Instructions:

  • Complete Section B and return it to the Assessor’s Office.
  • Attach any supporting documents as needed.
  • Ensure the form is signed and dated before submission.
See Instructions   



Important Additional Taxpayer Information Provided by Siskiyou County

Please Download PDF BOE-19-C REV.03 (5-24) form by clicking 'Download' button, fill it, and mail it to the address printed on top of the PDF form.

 

Download Form BOE-19-C

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