Our office will be closed Wednesday, June 19, for the Juneteenth holiday.

On Monday, April 29, the Office of the Assessor-Recorder will transition to a new main office phone number, 628-652-8100. For the 12 months following this transition, constituents who call the Office’s prior phone number will automatically be transferred to our new line. As part of this transition, the Office is instituting key upgrades to improve the experience that San Franciscans have when calling us. To learn more, click here.
Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons (BOE‐19‐D)

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 severely disabled 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. Must include form BOE‐19‐DC. See Related Content.

Form Number: 
BOE‐19‐D

Last updated: 8/24/21