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Santa Barbara: BOE-60-NR

Santa Barbara County: BOE-60-NR

Until March 31, 2021, California law allows any person who is at least 55 years of age (at the time of sale of original/former property) who resides in a property eligible for the homeowners’ exemption (place of residence) or currently receiving the disabled veterans’ exemption to transfer the base year value of the original property to a replacement dwelling of equal or lesser value (Propositions 60/90/110). The replacement dwelling must be purchased or newly constructed within two years of the sale of the original property. A claim must be filed with the Assessor’s office within three years of the date the replacement dwelling is purchased or new construction of that replacement dwelling is completed.

A claimant may rescind their previously filed claim for a base year value transfer. A claim may be rescinded according to Revenue and Taxation Code section 69.5(i) if this notice of rescission, signed by the original claimant(s), is delivered to the Assessor’s office (where the claim was filed) before any of the following have occurred:

  • The county first issues a refund check for the property taxes on the transferred base year value.
  • If a refund is not applicable, before property taxes are paid on the new transferred base year value.
  • If taxes have not been paid, before property taxes on the new transferred base year value becomedelinquent.

See Instructions   


Download Form BOE-60-NR

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