Please use this form for base year transfers occurring on or after April 1, 2021.

Beginning April 1, 2021, California law allows an owner of a primary residence who is at least age 55 to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California and purchased or newly constructed within two years of the sale of the original primary residence.

Submission Deadline: Within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed. However, if a claim is filed after the three‐year period, relief will be granted beginning with the calendar year in which the claim was filed.

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Last updated: 8/07/23