BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence (age 55 or older)
A qualifying owner age 55 or older can use this to ask to transfer a taxable base-year value to a replacement primary residence under Proposition 19.
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Southern California · November 14, 2026
Guides & forms
Official property-tax forms for Southern California
These official assessor and tax-collector forms are the ones people use for homeowners' exemptions, other exemption or exclusion claims, and related property-tax filings in the five-county area. Supplemental bills and base-value transfers (including Prop 19) are easy to mix up. This is not tax advice.
25 official forms and packets we could verify, grouped on this page. The full directory, including every category, stays on our real estate forms hub.
BOE-19-G Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild (on or after February 16, 2021)
Similar Proposition 19 exclusion for a qualifying grandparent-grandchild transfer of a principal residence, when the conditions on the form are met.
BOE-19-P Claim for Reassessment Exclusion for Transfer Between Parent and Child (on or after February 16, 2021)
Used after a qualifying parent-child transfer of a principal residence (Proposition 19) so the taxable base-year value can be excluded from reassessment, within the current limits.
BOE-266 Claim for Homeowners' Property Tax Exemption (2026)
Owner-occupants use this to claim the homeowners' exemption on a principal residence, which reduces the assessed value used for the general tax.
Orange County Assessment Appeals Board
Official board site to file or follow an assessment appeal application in Orange County.
Orange County assessment appeals information
Assessor FAQ on how an owner can contest an assessed value. The appeal itself is filed with the Assessment Appeals Board, not the Assessor.
Orange County homeowners' exemptions information
Official page explaining the homeowners' exemption and how to file in Orange County.
Los Angeles County Assessor forms catalog
Official catalog of Assessor forms, including the homeowners' exemption (BOE-266 / ASSR-515), Proposition 19 claims (BOE-19-P, BOE-19-G, BOE-19-B and related), the Preliminary Change of Ownership Report, and other exclusion claims. Open the catalog to download the current fillable file from the Assessor.
Los Angeles County assessment appeals
Official information on filing an assessment appeal if you want to contest an assessed value. Deadlines are short and are counted from the official notice or tax bill mailing date.
BOE-19-B Transfer of base-year value to a replacement primary residence (age 55 or older)
Proposition 19 claim for a qualifying owner age 55 or older who is moving the taxable value to a replacement primary residence.
BOE-19-G Grandparent-grandchild reassessment exclusion (on or after February 16, 2021)
Proposition 19 claim for a qualifying grandparent-grandchild transfer of a principal residence.
BOE-19-P Parent-child reassessment exclusion (on or after February 16, 2021)
Proposition 19 claim for a qualifying parent-child transfer of a principal residence, so the base-year value may be excluded from reassessment within current limits.
BOE-266 Claim for Homeowners' Property Tax Exemption
Owner-occupants use this to claim the homeowners' exemption on a principal residence in Riverside County.
BOE-305-AH Assessment Appeal Application (Riverside County)
The official assessment appeal application for Riverside County. File it with the required fee by the deadline on the notice or tax bill if you want the Assessment Appeals Board to review an assessed value.
Riverside County Assessor-County Clerk-Recorder forms list
Official catalog of assessor, clerk and recorder forms, including additional exemption and exclusion claims not listed individually here.
Change of ownership information
Official page on change-of-ownership reporting, including the Preliminary Change of Ownership Report. Fillable BOE tax forms are obtained from the county; we only link this official page.
Homeowners' exemption information
Official page for the homeowners' exemption. The county points filers to its current claim form from this page. We did not list a third-party form host.
San Bernardino County assessment appeals
Official page for filing an assessment appeal application in San Bernardino County.
Assessment appeals information (Assessor)
Assessor information on assessment appeals. The application is filed with the Clerk of the Assessment Appeals Board.
BOE-19-B Transfer of base-year value to a replacement primary residence (age 55 or older)
Proposition 19 claim for a qualifying owner age 55 or older moving a taxable value to a replacement primary residence.
BOE-19-G Grandparent-grandchild reassessment exclusion (on or after February 16, 2021)
Proposition 19 claim for a qualifying grandparent-grandchild transfer of a principal residence.
BOE-19-P Parent-child reassessment exclusion (on or after February 16, 2021)
Proposition 19 claim for a qualifying parent-child transfer of a principal residence.
BOE-266 Claim for Homeowners' Property Tax Exemption
Owner-occupants use this to claim the homeowners' exemption on a principal residence in San Diego County.
Homeowners' exemption information
Official page explaining the homeowners' exemption and how to file.
San Diego County Assessment Appeals Board
Official Assessment Appeals Board page for filing an appeal of an assessed value in San Diego County.
Who this is for, and when to use it
Homeowners who just bought a place, inherited a family home, moved and want to transfer a tax base, or need the homeowners' exemption use this page. It is also for people who received a supplemental bill and want the official instructions, not a guess. Use the official form for the county that assesses the property, then confirm deadlines with that assessor or tax collector.
Key terms
Proposition 13 base
California's 1% base levy on taxable value, which can grow by a limited amount each year. Most bills also include voter-approved bonds and local charges, so the effective rate is often higher than 1%.
Homeowners' exemption
A reduction of $7,000 in assessed value for an owner-occupied home, when you timely file the official claim.
Supplemental tax bill
An additional bill after a change in ownership or new construction, covering the proration from the event date to the end of the fiscal year. It is often mailed separately and is often not collected through a lender's impound account.
Base-year value transfer (Prop 19)
A set of rules that can let some homeowners who are 55 or older, or who are severely disabled, or who are moving after a disaster, transfer a taxable value to a replacement home, within limits. A separate parent-to-child rule applies to a family home in some cases.
Assessment appeal
A formal challenge to a value. It has its own forms and deadlines, separate from paying the bill.
How to use this, step by step
- Identify the county assessor and tax collector for the property; they are not always the same office.
- Download the official form that matches your situation (exemption, exclusion, appeal or a payment question).
- Note the filing deadline printed on the official page or the bill. Some claims are late if you wait until the following year.
- File the way that office instructs, keep a copy, and watch mail for a supplemental bill after a purchase or a completed ADU.
- Pay the regular bill on time even if you have an appeal or a claim pending, unless the official instructions say otherwise.
Costs, timelines, and common pitfalls
Missing a homeowners' exemption or a base-value claim can cost more than the form itself; the form is usually free, but penalties and interest on unpaid bills are not. Supplemental bills can arrive months after a closing or a permit final. A common pitfall is assuming the lender's impound account will pay a supplemental bill automatically. Another is confusing a Prop 19 transfer with a parent-to-child exclusion, or missing the window to file. Appeal deadlines are strict.
County-by-county notes
Orange County
The Assessor, Clerk-Recorder and Treasurer-Tax Collector are separate offices. Orange County does not publish official blank grant or quitclaim deeds. Confirm exemptions and payment addresses on the official tax collector and assessor sites.
Los Angeles County
The Assessor, Registrar-Recorder/County Clerk and Treasurer and Tax Collector each publish their own lookup tools and forms. Many property-tax claims are filed with the Assessor.
Riverside County
The Assessor-County Clerk-Recorder publishes many of the sample deeds and tax forms used countywide, including in Moreno Valley and Temecula.
San Bernardino County
The Assessor/Recorder and the Tax Collector publish property information and payment pages. Supplemental bills and exemption claims are easy to mix up; read the official letter.
San Diego County
The Assessor/Recorder/County Clerk publishes courtesy deed forms and property-tax claims. Confirm the current packet on the official site before you record or file.
Before you start
- Have your parcel number, closing or completion date, and a copy of the last tax bill or assessment notice.
- Decide whether you are filing an exemption, a base-value transfer, an appeal, or only asking about a supplemental bill.
- Read the official deadline; do not rely on a memory of last year's date.
- Set money aside for a possible supplemental bill after a purchase or new construction.
- If the amount is large or the situation involves a move, a disaster or an inherited home, review it with a qualified tax professional.
A short real-estate example
Questions
What is the homeowners' exemption worth?
It reduces assessed value by $7,000 for an owner-occupied home when you file the official claim. It is not a $7,000 cash rebate.
Will my mortgage company pay the supplemental bill?
Often not. Many supplemental bills are sent to the owner and are not paid through the impound account. Read the bill and ask your loan servicer.
Is Prop 19 automatic when I sell and buy another home?
No. You have to meet the rules and file the official claim with the assessor, within the time allowed.
Why is my rate higher than 1%?
The 1% figure is the Proposition 13 base levy. Voter-approved bonds, local assessments and other charges are added on most bills.
Where do I look up a sale or a parcel?
Each county assessor publishes a lookup. We link official assessor pages on this site and on the What sold nearby tool.
How do I estimate a supplemental bill?
Use our supplemental tax calculator as a planning estimate, then confirm with the assessor or the bill itself.
Are these forms legal or tax advice?
No. They are official forms we could load, plus general explanations. Confirm with the assessor, tax collector or a qualified professional.
Official resource links
We link only official government or court pages. Confirm the current version on the official site.
Questions about a specific home or transaction? Call or text 833-THIS-BROKER (833-842-7465), text us, or request a call. Dr. Hamid Rowshan, Choice of America. DRE #02004794, company DRE #02240008.
This page is general information for Southern California homeowners, buyers, sellers and renters. It is not legal, tax, insurance or lending advice, not a loan offer, and not a substitute for the official agency, court, lender or insurer that will handle your file. Rules, fees, maps and forms change. Confirm every figure and every filing with the official office before you act.