This version of the form is not currently in use and is provided for reference only. Download this version of Form BOE-19-D for the current year.
This is a legal form that was released by the California State Board of Equalization - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is the BOE-19-D form?
A: The BOE-19-D form is a claim for transfer of base year value to replacement primary residence for severely disabled persons in California.
Q: Who is eligible to use the BOE-19-D form?
A: The BOE-19-D form is specifically for severely disabled persons in California who are seeking to transfer their base year value to a replacement primary residence.
Q: What is the purpose of the BOE-19-D form?
A: The purpose of the BOE-19-D form is to allow severely disabled persons in California to transfer the base year value of their original primary residence to a replacement primary residence, resulting in potential property tax savings.
Q: What is the base year value?
A: The base year value is the assessed value of a property for property tax purposes as of the time of purchase.
Q: What is a replacement primary residence?
A: A replacement primary residence is a new property that a severely disabled person intends to use as their primary residence after selling their original primary residence.
Q: What are the eligibility criteria for the BOE-19-D claim?
A: To be eligible for the BOE-19-D claim, the applicant must meet certain criteria, including being severely disabled, selling their original primary residence, and purchasing or constructing a replacement primary residence within two years of the sale.
Q: What documentation is required for the BOE-19-D claim?
A: Along with the completed BOE-19-D form, applicants will need to submit documentation such as medical certifications proving the severe disability, proof of sale of the original primary residence, and evidence of the purchase or construction of the replacement primary residence.
Form Details:
Download a printable version of Form BOE-19-D by clicking the link below or browse more documents and templates provided by the California State Board of Equalization.