Disabled Person Base Year Value Transfer
Overview
Until April 1, 2021, Proposition 110 allows severely and permanently disabled claimants to transfer the taxable value of their existing home to their newly purchased or constructed home. Transfers are allowed within the same county.
In addition, the initiative provides relief for modifications that make a home more accessible for a severely disabled person (§74.3).
If you or your spouse who lives with you is severely and permanently disabled, you can buy a home of equal or lesser value than your existing home and transfer the factored base year value of your existing home to your new property. Also, you can modify your current home as long as the modifications directly satisfy disability requirements without the modifications being assessed as new construction.
Once you have filed and received this tax relief, neither you nor your spouse who resides with you will qualify to receive this benefit again.
After April 1, 2021, Proposition 19 allows eligible homeowners to transfer the taxable value of their existing home to their new replacement home of any value*, anywhere within the state, up to three times (rather than once as provided under current law).
* Subject to conditions.
Please refer to the California State Board of Equalization Proposition 19 and Proposition 110 webpages for more information.
Forms
Application form for Base Year Value Transfers that occur on or after April 1, 2021:
Application forms for transfers that occur prior to April 1, 2021:
Details
Base Year Value Transfer — Disabled Persons
| |
Former Law |
Proposition 19 |
| Type of Property |
|
|
| Timing |
- Purchase or newly construct residence within 2 years of sale
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- Purchase or newly construct residence within 2 years of sale
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| Location of Replacement Home |
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| Value Limit |
- 100% if replacement purchased/new construction prior to sale
- 105% if replacement purchased/new construction in first year after sale
- 110% if replacement purchased/new construction in second year after sale
|
- Any value
- Amount above 100% is added to transferred value
|
| How many transfers? |
- One time
- Exception: After using once for age, second time for subsequent disability
|
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| Implementing Statute |
- Revenue & Taxation Code section 69.5 (implements Propositions 60/90/110)
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| Important Dates |
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(Additional details and FAQs available at the California State Board of Equalization Proposition 19 and Proposition 110 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.