Twitter Icon Facebook Icon Facebook Icon Facebook Icon
Slider Accent

Base Year Transfer for Severely and Permanently Disabled Person

Important: Voters passed Proposition 19 in November 2020.  The portion of that law that affects base year value transfers for persons severely disabled is effective 4/1/2021.  Transfers that occur prior to that date fall under the provisions of Proposition 110.  Transfers that occur on or after 4/1​/2021 are subject to the new provisions under Proposition 19. Go to Proposition 19 to learn more. 

Proposition 110 -Base Year Transfer for Severely and Permanently Disabled Persons (Revenue and Taxation Code 69.5)

Severely and permanently disabled persons who meet certain specific requirements may transfer the base year value of their principal residence to a replacement dwelling of equal or lesser current market value in the same county.  There is no age limit. This is a one-time only benefit. Transferring a value to a different county is discussed in the preceding paragraph.   Please note that this benefit requires a different form than the age-55 base year transfer. More information may be found on the Board of Equalization’s FAQs

Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling (BOE – 62)