File a Disabled Persons Claim for Transfer of Base Year Value
What is this service?
This service is for filing an Exclusion from Reassessment for Disabled Persons who qualify to transfer the factored base year value of a residential property to a different residential property without the subsequent increase in property tax value.
Who can use this service?
Qualified Disabled Persons may use this service.
What is the process?
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
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:
- You, or a spouse residing with you, must be severely and permanently disabled on the date the original property is sold.
- The replacement property must be your principal place of residence and must be eligible for a Homeowners' Exemption or Disabled Veterans' Exemption.
- 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.
- The replacement property must be purchased or built within two years (before or after) the sale of the original property.
- 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.
- 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.
- 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 (BOE form 62) and a Certificate of Disability (BOE form 62-A). The Certificate of Disability must be completed by the claimant and his or her physician.