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GENERAL INFORMATION
Section 2.1(b) of article XIII A of the California Constitution (added by Proposition 19) allows a homeowner who is at least age 55 or severely disabled or a victim of a wildfire or natural disaster to transfer their base year value from an original primary residence to a replacement primary residence located anywhere in California.
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CERTIFICATION OF VALUE BY ASSESSOR FOR BASE YEAR VALUE TRANSFER
GENERAL INFORMATION
Section 2.1(b) of article XIII A of the California Constitution (added by Proposition 19) allows a homeowner who is at least age 55 or severely disabled or a victim of a wildfire or natural disaster to transfer their base year value from an original primary residence to a replacement primary residence located anywhere in California.
This site is updated at least annually.
Forms for use in 2022 will be available starting January 1st, 2022.
This is a California Counties and BOE website. The
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.
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.