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Yuba: BOE-19-P

Yuba County: BOE-19-P

Yuba: 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 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-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.

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-P

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