Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster (BOE‐19‐V)

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 a victim of a wildfire or other natural disaster 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. The property must have been substantially damaged or destroyed by a disaster for which the Governor proclaimed a state of emergency.

Submission Deadline: The claim must be filed within two years of the date of purchase or completion of new construction. Prospective relief is available for late‐filed claims.

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Last updated: 8/24/21