What is Proposition 19?
Proposition 19, or the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act, is a Constitutional Amendment which changed two programs currently administered by county assessors:
Forms
General
- BOE-502-A: Preliminary Change of Ownership Report
- BOE-502-AH: Change of Ownership Statement
- BOE-502-D: Change in Ownership Statement Death of Real Property Owner
Parent/Child Transfer Forms
Base Year Transfer Forms
- BOE-19-B: Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years
- BOE-19-C: Certification of Value by Assessor for Base Year Value Transfer
- BOE-19-D: Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
- BOE-19-DC: Certificate of Disability
- BOE-19-V: Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster
- BOE-60-NR: Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling Under Revenue and Taxation Code Section 69.5 (Propositions 60/90/110)
Related
-
Change in Ownership
All deeds recorded in Marin County are reviewed by Marin County Assessor staff to determine which properties require reappraisal under the law.
-
Death of a Real Property Owner
How the passing of property owners may affect ownership and assessment.
-
Exclusions and Exemptions
Information about how to apply for tax exclusions.