Kern: BOE-19-G
Kern County: BOE-19-G
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Kern: BOE-19-G REV.00 (2-21) for 2021
CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021
Kern County
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CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILDOCCURRING ON OR AFTER FEBRUARY 16, 2021
For transfers occurring on or after February 16, 2021, section 2.1(c) of article XIII A of the California Constitution provides that the terms “purchase” or “change in ownership” do not include the purchase or transfer of a family home between grandparents and their grandchildren, as long as the property was the family home of the transferor and continues as the family home of the transferee. A family home also includes a family farm.
To qualify for this exclusion, all parents of the grandchild, who qualify as children of the grandparents, must be deceased as of the date of the grandparent-grandchild transfer. A stepparent does not need to be deceased.
For a family home, the transferee is required to file for the homeowners’ or disabled veterans’ exemption within one year of the date of transfer.
If the assessed value of the family home on the date of transfer exceeds the sum of the factored base year value plus $1 million, the amount in excess of this sum will be added to the factored base year value.
This claim form is for transfers occurring on or after February 16, 2021.
For transfers occurring on or before February 15, 2021, please file claim form BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild.
NOTE: A county board of supervisors may authorize one-time processing fee of not more than $175 to recover costs incurred by the county assessor due to the failure of an eligible transferee to file a claim for the grandparent-grandchild change in ownership exclusion after two written requests have been sent to an eligible transferee by the county assessor.
Important Additional Taxpayer Information Provided by Kern County
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Other Available Forms
For kern County
- BOE-19-B: CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR PERSONS AT LEAST AGE 55 YEARS
- BOE-19-C: CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER
- BOE-19-D: CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR SEVERELY DISABLED PERSONS
- BOE-19-DC: CERTIFICATE OF DISABILITY
- BOE-19-P: CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN PARENT AND CHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021
- BOE-19-V: CLAIM FOR TRANSFER OF BASE YEAR VALUE TO REPLACEMENT PRIMARY RESIDENCE FOR VICTIMS OF WILDFIRE OR OTHER NATURAL DISASTER
- BOE-58-AH: Claim For Reassessment Exclusion For Transfer Between Parent And Child
- BOE-58-G: Claim For Reassessment Exclusion For Transfer From Grandparent To Grandchild
- BOE-58-H: Affidavit Of Cotenant Residency
- BOE-60-AH: Claim Of Person(S) At Least 55 Years Of Age For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-60-NR: Notice Of Rescission Of Claim To Transfer Base Year Value To Replacement Dwelling
- BOE-62: Disabled Persons Claim For Transfer Of Base Year Value To Replacement Dwelling (Intracounty And Intercounty, When Applicable)
- BOE-62-A: Certificate Of Disability
- BOE-62-LRDP: Claim For Reassessment Reversal For Local Registered Domestic Partners
- BOE-62-R: Reassessment Exclusion for Transfer of Corporation Stock from Parent to Child
- BOE-63: Disabled Persons Claim For Exclusion Of New Construction For Occupied Dwelling
- BOE-63-A: Claim For Disabled Accessibility Construction Exclusion From Assessment For ADA Compliance
- BOE-64: Claim For Seismic Safety Construction Exclusion From Assessment
- BOE-64-RWC: Initial Purchaser Claim For Rain Water Capture System New Construction Exclusion
- BOE-64-SES: Initial Purchaser Claim For Solar Energy System New Construction Exclusion
- BOE-65-CP: Claim For Transfer Of Base Year Value From Qualified Contaminated Property To Replacement Property
- BOE-65-P: Claim For Intracounty Transfer Of Base Year Value To Replacement Property For Property Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-65-PT: Claim For Intercounty Transfer Of Base Year Value To Replacement Property From Principal Residence Damaged Or Destroyed In A Governor-Declared Disaster
- BOE-68: Claim For Base Year Value Transfer-Acquisition By Public Entity
- BOE-121: Statement Of Financial Interest
- BOE-231-AH: Welfare Exemption Section 231 Change In Eligibility Or Termination Notice
- BOE-236: Exemption Of Leased Property Used Exclusively For Low-Income Housing
- BOE-236-A: Supplemental Affidavit For Boe-236 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-237: Exemption Of Low-Income Tribal Housing
- BOE-237-A: Supplemental Affidavit For Boe-237 Housing — Lower-Income Households Eligibility Based On Family Household Income (Yearly Filing)
- BOE-260: Certificate And Affidavit For Exemption Of Work Of Art
- BOE-260-A: Certificate And Affidavit For Exemption Of Certain Aircraft
- BOE-260-B: Claim For Exemption From Property Taxes Of Aircraft Of Historical Significance
- BOE-261: Claim For Veterans' Exemption
- BOE-261-D: Servicemembers Civil Relief Act Declaration
- BOE-261-G: Claim For Disabled Veterans' Property Tax Exemption
- BOE-261-GNT: Disabled Veterans' Exemption Change Of Eligibility Report
- BOE-262-AH: Church Exemption Property Used Solely For Religious Worship
- BOE-263: Lessors' Exemption Claim
- BOE-263-A: Qualified Lessors' Exemption Claim
- BOE-263-B: Lessees' Exemption Claim
- BOE-263-C: Church Lessors' Exemption Claim
- BOE-264-AH: College Exemption Claim
- BOE-265: Cemetery Exemption Claim
- BOE-265-NT: Cemetery Exemption Change In Eligibility Or Termination Notice
- BOE-266: Claim For Homeowners' Property Tax Exemption
- BOE-266-E: Ownership Statement Cooperative Housing Corporation
- BOE-267: Claim For Welfare Exemption (First Filing)
- BOE-267-A: Claim For Welfare Exemption (Annual Filing)
- BOE-267-F: Welfare Or Veterans' Organization Exemption Assessor's Finding On Qualification Of Property Use
- BOE-267-H: Welfare Exemption Supplemental Affidavit, Housing – Elderly Or Handicapped Families
- BOE-267-H-A: Elderly Or Handicapped Families Family Household Income Reporting Worksheet
- BOE-267-L: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households
- BOE-267-L1: Welfare Exemption Supplemental Affidavit, Low-Income Housing Property Of Limited Partnership
- BOE-267-L2: Welfare Exemption Supplemental Affidavit, Housing — Lower Income Households — Tenant Data
- BOE-267-L3: Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits —"Over-Income" Tenant Data (140 percent Ami)
- BOE-267-L-A: Lower Income Households Family Household Income Reporting Worksheet
- BOE-267-O: Welfare Exemption Supplemental Affidavit, Organizations And Persons Using Claimant'S Real Property
- BOE-267-R: Welfare Exemption Supplemental Affidavit, Rehabilitation — Living Quarters
- BOE-267-S: Religious Exemption
- BOE-267-SNT: Religious Exemption Change in Eligibility or Termination Notice
- BOE-268-A: Public School Exemption
- BOE-268-B: Free Public Library Or Free Museum Claim
- BOE-269-AH: Claim For Veterans' Organization Exemption
- BOE-269-FIR: Veterans' Organization Exemption Assessor's Field Inspection Report
- BOE-270-AH: Exhibition Exemption Claim From Property Taxes
- BOE-305-A: Informal Assessment Review
- BOE-305-AH: Assessment Appeal Application
- BOE-441-D: Request For Information
- BOE-502-A: Preliminary Change Of Ownership Report
- BOE-502-AH: Change Of Ownership Statement
- BOE-502-D: Change In Ownership Statement Death Of Real Property Owner
- BOE-502-G: Change In Ownership Statement Oil And Gas Property
- BOE-502-P: Possessory Interests Annual Usage Report
- BOE-540-S: Mutual Or Private Water Company Property Statement
- BOE-560-A: Aggregate Production Report (Includes Sand, Gravel, Stone, Limestone, Clay And Similar Products)
- BOE-560-B: Mining Production Report (Includes Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten, And Other Minerals)
- BOE-560-C: Mining Claim Production Report
- BOE-566-D: Oil And Dissolved Gas Production Report
- BOE-566-J: Oil, Gas, And Geothermal Personal Property Statement
- BOE-566-K: Oil And Gas Operating Expense Data
- BOE-570-FO1: Supplementary Schedule To The Business Property Statement - Aircraft Cost Report
- BOE-570-FO2: Supplementary Schedule To The Business Property Statement - Aircraft Value Computation
- BOE-571-A: Agricultural Property Statement
- BOE-571-C: Power Plant Property Statement
- BOE-571-D: Supplemental Schedule for Reporting Monthly Acquisitions and Disposals of Property Reported Scheduled B of the Business Property Statement
- BOE-571-F2: Registered And Show Horses Other Than Racehorses
- BOE-571-J: Annual Racehorse Tax Return
- BOE-571-J1: Report Of Boarded Racehorses
- BOE-571-K: Horse Property Statement (Other Than Racehorses)
- BOE-571-L: Business Property Statement, Long Form
- BOE-571-LA: Alternate Schedule A for Bank, Insurance Company, or Financial Corporation Fixtures
- BOE-571-P: Pipeline Property Statement
- BOE-571-RW: Right-Of-Way Property Statement
- BOE-571-S: Business Property Statement, Short Form
- BOE-571-W: Wind Generation Property Statement
- BOE-576-D: Vessel Property Statement
- BOE-577: Aircraft Property Statement
- BOE-577-A: Airport Operations Report
- CAA-FC01: Change Of Mailing Address
- CAA-FC02: Homeowners' Exemption Termination Notice
- CAA-FC03: Agent Authorization
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There are other 102 available forms for kern County
Kern: BOE-19-G - REV.00 (2-21) for 2021
CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021
BOE-19-G:
CLAIM FOR REASSESSMENT EXCLUSION FORTRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021
CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILDOCCURRING ON OR AFTER FEBRUARY 16, 2021
For transfers occurring on or after February 16, 2021, section 2.1(c) of article XIII A of the California Constitution provides that the terms “purchase” or “change in ownership” do not include the purchase or transfer of a family home between grandparents and their grandchildren, as long as the property was the family home of the transferor and continues as the family home of the transferee. A family home also includes a family farm.
To qualify for this exclusion, all parents of the grandchild, who qualify as children of the grandparents, must be deceased as of the date of the grandparent-grandchild transfer. A stepparent does not need to be deceased.
For a family home, the transferee is required to file for the homeowners’ or disabled veterans’ exemption within one year of the date of transfer.
If the assessed value of the family home on the date of transfer exceeds the sum of the factored base year value plus $1 million, the amount in excess of this sum will be added to the factored base year value.
This claim form is for transfers occurring on or after February 16, 2021.
For transfers occurring on or before February 15, 2021, please file claim form BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild.
NOTE: A county board of supervisors may authorize one-time processing fee of not more than $175 to recover costs incurred by the county assessor due to the failure of an eligible transferee to file a claim for the grandparent-grandchild change in ownership exclusion after two written requests have been sent to an eligible transferee by the county assessor.
