How do I apply for a base year value transfer if I am over 55, or disabled or a victim of disaster?

You will need to file:

• BOE-19-B: Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons At Least Age 55
• BOE-19-D: Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
• BOE-19-V:Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfires

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311