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COVID-19 Updates: Get the latest public information related to coronavirus disease 2019 (COVID-19) at ReadySLO.org.

COVID-19 has changed some of the procedures for providing service to you. For most questions or concerns, please call our office at (805) 781-5643 or review our website. If you need to meet with assessor staff, video conferencing or appointments can be scheduled. Please call or email www.slocounty.ca.gov/Departments/Assessor/Contact-Us.aspx to schedule a meeting or video conference. Our office is open to the public; however, there may be wait times due to the requirements for social distancing (Per California of Public Health Guidance, face coverings need to be worn while in the building). Documents may also be mailed in or delivered using the public drop box located outside our office lobby. 

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File a Disabled Persons Claim for Transfer of Base Year Value

Who can use this service?

Qualified Disabled Persons may use this service.

What is the process?

Step 1: Submit the Claim and Certificate

In order to qualify, you must submit the Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (form BOE-62) and a Certificate of Disability (form BOE-62-A). The Certificate of Disability must be completed by the claimant and his or her physician.

Is there a charge for this service?

This service is provided free of charge.

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

New Government Center

Monday - Friday 8-5

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

Frequently Asked Questions

If the full cash value of the replacement dwelling does not satisfy the "equal or lesser value" test, can I receive partial benefit?

No, unless the entire replacement dwelling satisfies the "equal or lesser value" test, no benefit is available. It is "all or nothing." Partial benefits are not granted.

What are the eligibility requirements for a transfer of base year value for a disabled person?

The eligibility requirements for a transfer of base year value for a disabled person are as follows:

  1. You, or a spouse residing with you, must be severely and permanently disabled on the date the original property is sold.
  2. The replacement property must be your principal place of residence and must be eligible for a Homeowners' Exemption or Disabled Veterans' Exemption.
  3. The replacement property must be of equal or lesser "current market value" than the original property.  The "equal or lesser" test is applied to the entire replacement property, even if the owner of the original property purchases the replacement property with other people.
  4. The replacement property must be purchased or built within two years (before or after) the sale of the original property.
  5. To receive retroactive relief from the date of transfer,  you must file your claim within three years following the purchase date or new construction of the replacement property.
  6. Your original property must have been eligible for the homeowners' or disabled veterans' exemption either at the time it was sold or within two years of the purchase or construction of the replacement property.
  7. The original property must be subject to reappraisal at its current fair market value at the time of sale, therefore most transfers between parents and children do not qualify.
What do I need to file for this exclusion?

In order to qualify, you must submit the Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (form BOE-62) and a Certificate of Disability (form BOE-62-A). The Certificate of Disability must be completed by the claimant and his or her physician.