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Yuba: BOE-19-G

Yuba County: BOE-19-G

Yuba: BOE-19-G REV.04 (5-24) for 2025

CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021

SUMMARY:

The **Yuba County Form BOE-19-G for 2025** is a **Claim for Reassessment Exclusion for Transfers Between Grandparent and Grandchild** occurring on or after February 16, 2021. This form allows eligible taxpayers to exclude a property transfer between grandparents and grandchildren from reassessment under California property tax law, provided certain conditions are met. To qualify, the transferred property must be a **family home or family farm**, and all parents of the grandchild who qualify as children of the grandparent must be deceased at the time of transfer. The grandchild must occupy the property as their **principal residence within one year** and apply for either the **Homeowners’ Exemption or Disabled Veterans’ Exemption** to maintain the exclusion. The form requires details about the transferor (grandparent), transferee (grandchild), property details, and supporting documents such as death certificates, trust documents, and exemption applications. This form must be filed with the **Yuba County Assessor’s Office** within **three years** of the transfer or before selling the property to a third party to be considered timely. If filed late, limited relief may still be available.

Instructions for Claiming Reassessment Exclusion

Eligibility Requirements

  • The property transfer must be between a grandparent and grandchild.
  • All parents of the grandchild, who qualify as children of the grandparent, must be deceased at the time of transfer.
  • The transferred property must be a family home or family farm.
  • The grandchild must occupy the property as their principal residence within one year of transfer.
  • The transferee must file for a Homeowners’ or Disabled Veterans’ Exemption within one year.

Filing Requirements

  • The claim form must be completed and signed by both the transferor and transferee.
  • If applicable, supporting documents such as a copy of the trust, will, or death certificates must be attached.
  • The form must be submitted to the Yuba County Assessor’s Office.

Deadlines

  • The claim must be filed within three years after the date of transfer or before the property is sold to a third party.
  • If a claim is not filed within the three-year period, it must be filed within six months of a notice of supplemental assessment.
  • Failure to file within the time frame may result in loss of the exclusion or limited relief.

Additional Considerations

  • If the assessed value of the home exceeds the factored base year value plus $1 million, the excess amount will be reassessed.
  • For inherited property, the date of ownership change is the date of death of the transferor.
  • For purchased or gifted property, the date of ownership change is the recording date of the deed.

Contact Information

For more details, visit the State Board of Equalization website at www.boe.ca.gov/prop19 or contact the Yuba County Assessor’s Office.

See Instructions   



Important Additional Taxpayer Information Provided by Yuba County

PDF FORM INSTRUCTIONS:

Each PDF form contains state (BOE) issued form-specific instruction pages, those instruction pages can be found at the end of the form PDF file.

Please download each form by clicking on the download button and proceed as per instructions to fill each form with the proper information listed in the instruction pages.

Those instruction pages will provide taxpayers guidance with:

  1. Information needed to complete each form section.
  2. Any deadlines associated with each form filling timeline if a deadline exists.
  3. Detailed explanations of each section of the form required information.
  4. Details of any requirements needed to file the given form.
  5. ...and many more ...please download the PDF form to see those instruction pages.

Please Download PDF BOE-19-G REV.04 (5-24) form by clicking 'Download' button, fill it, and mail it to the address printed on top of the PDF form.

Contact Information:

For questions or assistance, contact:

Yuba County Assessor’s Office
915 8th Street, Suite 101, Marysville, CA 95901-5273
Phone: (530) 749-7820

 

Download Form BOE-19-G

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