Skip to main content
Cal Assessor
e-Forms

Yuba: BOE-19-V

Yuba County: BOE-19-V

Yuba: BOE-19-V REV.02 (5-22) for 2025

CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER

= Compliance with State of California Web Accessibility Standards

Yuba County Form BOE-19-V Summary

Claim for Transfer of Base Year Value to a Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster

This form allows homeowners affected by a wildfire or natural disaster to transfer their factored base year value from a damaged property to a replacement home.

Eligibility Criteria:

  • The original residence must have been the claimant’s primary residence at the time of the disaster.
  • The replacement property must be purchased or newly constructed within two years of selling the original residence.
  • The damaged property must have sustained substantial damage (over 50% of its cash value).
  • The claimant must own and occupy the replacement property as their primary home.
  • The claim must be filed within three years of purchasing or completing construction of the replacement property.

Tax Benefit:

  • If the new home is of equal or lesser value, the full base year value transfers.
  • If the new home is of greater value, a partial tax benefit applies.
  • Late-filed claims may still receive prospective relief.

Important: The claimant must provide property details, sale information, and sign under penalty of perjury.

Important Instructions

Eligibility Criteria

  • The original primary residence must be sold in its damaged state.
  • The original primary residence must have been your principal place of residence at the time of the disaster.
  • The replacement primary residence must be purchased or newly constructed within two years of selling the original property.
  • The replacement property must be owned and occupied as a principal place of residence.
  • The disaster must have been declared a state of emergency by the Governor.

Filing Requirements

  • The claim must be filed within three years of purchasing or completing construction of the replacement residence.
  • If the claim is filed late, only prospective relief may be available.
  • All submitted information is subject to verification.

Base Year Value Transfer

  • If the replacement home is of equal or lesser value, the full base year value transfers.
  • If the replacement home is of greater value, a partial benefit applies.
  • The purchase price or construction cost determines the new taxable value.

Additional Notes

  • The form must be signed under penalty of perjury.
  • If the replacement residence is in a different county, a copy of the original home’s latest tax bill must be attached.
  • Incomplete applications may result in processing delays.
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-V REV.02 (5-22) 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-V

Acrobat Reader is required to view PDF documents. Download Acrobat Reader.


Send form to address listed below

Stephen S. Duckels
Yuba County Assessor

915 8th Street, Suite 101
Marysville, CA 95901-5273
Phone: (530) 749-7820

Other Years

 2024 - BOE-19-V REV.02 (5-22) 2023 - BOE-19-V REV.02 (5-22) 2022 - BOE-19-V REV.02 (5-22) 2021 - BOE-19-V REV.02 (5-22)
BOE Logo


News and Info

This site is updated at least annually.

Forms for use in 2026 will be available starting January 1st, 2026.

Site Info

Cal Assessor e-Forms!

This is a California Counties and BOE website. The e-Forms Site provides specific and limited support to the filing of California property tax information.

Only property tax related forms are available at this site. No individual data or information is maintained at this site or can be accessed through this site.

Contact Us

You can contact your County Assessor by using the counties link. The Assessor in the county where the property is located can provide the best and specific assistance.

CAA Logo
  • Copyright © 2025 e-Forms Network Group and California Assessors' Association (CAA)