Disaster Relief Base Year Value Transfers
Intracounty and Intercounty Transfers
Until April 1, 2021, Revenue and Taxation Code 69 allowed property owners whose property was substantially damaged or destroyed by a disaster (as declared by the Governor) to transfer up to 120% of the base year value of their property to a comparable property within the same county if the replacement property is acquired or newly constructed within five years after the disaster. Revenue and Taxation Code 69.3 allowed homeowners to transfer up to 115% of the taxable value of their existing home to their new replacement home to one of thirteen other counties in California if the replacement was purchased within three years of the Governor-declared disaster.
Beginning April 1, 2021, Proposition 19 allows an owner of a primary residence who is a victim of a wildfire or other natural disaster to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California and purchased or newly constructed within two years of the sale of the original primary residence.
Please refer to the California State Board of Equalization Proposition 19 and Disaster Relief webpages for more information.
If you are looking for information regarding Calamity Damage Reassessment, resources are available on the Exclusions/Calamity page.
Form
Claim for transfer of Base Year Value to replacement primary residence for victims of wildfire or other disaster (Form BOE-19-V)
Details
Base Year Value Transfer — Intracounty Disaster Relief
| |
Former Law |
Proposition 19 |
| Type of Property |
|
|
| Timing |
- Purchase or newly construct property within 5 years of disaster
|
- Purchase or newly construct residence within 2 years of sale
|
| Location of Replacement Property |
|
|
| Value Limit |
- Any value
- Amount above 120% is added to transferred value
|
- Any value
- Amount above 100% is added to transferred value
|
| Type of Disaster |
- Disaster for which the Governor proclaims a state of emergency
|
- Wildfire, as defined, or natural disaster as declared by the Governor
|
| Implementing Statute |
- Revenue & Taxation Code section 69 (implements Proposition 50)
|
|
| Important Dates |
|
|
Base Year Value Transfer — Intercounty Disaster Relief
| |
Former Law |
Proposition 19 |
| Type of Property |
|
|
| Timing |
- Purchase or newly construct principal residence within 3 years of disaster
|
- Purchase or newly construct principal residence within 2 years of sale
|
| Location of Replacement Home |
|
|
| Value Limit |
- 105% if purchased/new construction in first year after disaster
- 110% if purchased/new construction in second year after disaster
- 115% if purchased/new construction in third year after disaster
|
- Any value
- Amount above 100% is added to transferred value
|
| Type of Disaster |
- Disaster for which the Governor proclaims a state of emergency
|
- Wildfire, as defined, or natural disaster as declared by the Governor
|
| Implementing Statute |
- Revenue & Taxation Code section 69.3 (implements Proposition 171)
|
|
| Important Dates |
|
|
(Additional details and FAQs available at the California State Board of Equalization Proposition 19 and Disaster Relief webpages)
Please contact the Marin County Assessor’s Change in Ownership Division to apply for the exclusion or if you have additional questions. The Assessor’s Office is available by phone at (415) 473-7215 or via email.
In-person assistance is available on a limited basis. Please use our appointment calendar to schedule your appointment with the Real or Personal Property divisions of the Assessor’s Office. Office hours are 9:00 a.m. – 4:00 p.m., Monday through Friday.
Assessor’s Office / Civic Center Room 208 / Office Visit by Appointment Only — Appointments Available 9:00 a.m. to 3:00 p.m. Call (415) 473-7215 or email us.