What is this service?
The Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild form (BOE-19-G) must be filed when applying for an exclusion on either a primary residence or a family farm. This exclusion prevents all or part of the eligible property from reassessment to current market value for transfers between eligible grandparents and grandchildren. The exclusion allows the transfer of the grandparent’s (or grandchild’s) assessed value (Prop. 13 value) to be passed to their grandchild or grandparent. Depending on the property’s value, there may be a value increase on top of the former assessed value. However, the exclusion generally would still provide a substantial tax savings.
Who can use this service?
Anyone can use this service.
Is there a charge for this service?
There is no fee for the Grandparent-Grandchild exclusion provided the claim form is filed in a timely manner. Late filers must pay a fee. Please see the County Administrative Office fee schedule for the current fiscal year.
When and where is this service offered?
This service is available throughout the year during regular business hours except during scheduled holidays.
Location, directions and hours of operation
Click on location name to show hours of operation, directions and phone information
1055 Monterey Street Suite D360 San Luis Obispo, CA 93408
Tel: (805) 781-5643
Main Office Fax: (805)-781-5641
Real and Business Property Fax: (805)-788-2042
Public Service/Front Counter Fax: (805)-788-2041
Mapping and Transfers Fax: (805)-781-4034
6565 Capistrano Avenue Atascadero, CA 93422
Tel: (805) 461-6143
Fax: (805) 461-6159
Frequently Asked Questions
In order to qualify for this exclusion, a properly completed, state-approved claim form (BOE-19-G) must be filed with the Assessor’s Office. If not filed timely, a processing fee will be applied.
This exclusion applies to either a primary home or a family farm.
- Primary Home – the property must be the principal residence of the transferor, and it must become the principal residence of an eligible transferee within one year of the transfer. The eligible transferee must file for either a Homeowners’ Exemption or a Disabled Veterans’ Exemption within one year of the transfer.
- Family Farm – the property does not need to be a principal residence. It must be land under cultivation or be used for pasture or grazing, or used to produce any agricultural commodity, as defined.
This exclusion is for family transfers of eligible property between eligible grandparents and grandchildren that occurred on or after February 16, 2021. To qualify, all parents of the grandchild, who qualify as children of the grandparents, must be deceased as of the date of the grandparent-grandchild transfer. A stepparent does not need to be deceased.