An application must be filed with the county assessor where the replacement property is located. If you are filing for the base year value transfer, the claim form is BOE-62, The Disabled Persons Claim for Transfer of Base-Year Value to Replacement Dwelling.
If you are filing for the new construction exclusion on a home that is eligible for the homeowners' exemption, the claim form is BOE-63, Disabled Persons Claim for Exclusion of New Construction. If you are filing for the new construction exclusion on a structure that is not eligible for the homeowners' exemption, the form is BOE-63-A, Claim for Disabled Accessibility Construction Exclusion from Assessment.
These forms may be obtained from the Marin County Assessor’s Office by calling (415) 473-7215.