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Tehama: BOE-19-P

Tehama County: BOE-19-P

Tehama: BOE-19-P REV.03 (5-24) for 2025

CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021

SUMMARY:

The Yuba County Form BOE-19-P for 2025 is a Claim for Reassessment Exclusion for Transfer Between Parent and Child occurring on or after February 16, 2021. This form allows taxpayers to claim an exclusion from property tax reassessment when transferring ownership of a family home or family farm between a parent and child. To qualify, the property must have been the transferor’s principal residence and must be occupied as the transferee’s principal residence within one year of the transfer. The form requires details about the property, transferor(s), transferee(s), family relationship, and exemptions such as the Homeowners' Exemption or Disabled Veterans' Exemption. Supporting documents like wills, trusts, or probate records may be required. This exclusion helps maintain lower property tax rates for heirs by preventing a reassessment to market value at the time of transfer.

Yuba County Form BOE-19-P Instructions

General Information

This form is used to claim a reassessment exclusion for property transfers between a parent and child occurring on or after February 16, 2021.

Eligibility Requirements

  • The property must be a family home or family farm.
  • The property must have been the transferor's principal residence.
  • The transferee must occupy the property as their principal residence within one year of the transfer.
  • A Homeowners' or Disabled Veterans' Exemption must be filed within one year.

Required Information

  • Assessor’s Parcel/ID Number
  • Date of purchase or transfer
  • Probate details (if applicable)
  • Names of transferor(s) and transferee(s)
  • Family relationship between transferor and transferee
  • Principal residence details and exemption status

Filing Requirements

  • The form must be completed and signed by both the transferor and transferee.
  • If the transfer occurred through a will or trust, copies of all relevant documents must be attached.
  • The form must be filed with the Yuba County Assessor's Office within three years of the transfer or before the property is transferred to a third party.
  • Late filings may still receive prospective relief.

Additional Information

For more details, visit the California State Board of Equalization website.

See Instructions   



Important Additional Taxpayer Information Provided by Tehama County

Please Download PDF BOE-19-P 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-P

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