Buyer Education · Property Tax · Filing Guide
How to File the Proposition 19 Base Year Value Transfer: A County Assessor Guide for 55+ Homeowners
The county assessor filing guide for 55+ homeowners claiming the Proposition 19 base year value transfer in Placer, Sacramento, and El Dorado Counties: which office, which form, which deadline, and what to attach.
Last reviewed: September 26, 2026 · Educational, not tax or legal advice
Last verified:
You file your Proposition 19 base year value transfer with the county assessor where your replacement home is located, on the BOE-19-B claim form, within three years of buying or completing that home. For 55+ homeowners moving into Placer, Sacramento, or El Dorado County communities, the three offices that process the claim are the Placer County Assessor in Auburn, the Sacramento County Assessor in Sacramento, and the El Dorado County Assessor in Placerville. This guide gives you each office, its official page, its published phone number, and the filing steps in plain order, reviewed against state and county sources on September 26, 2026.
The honest short version
Do not send a Proposition 19 claim to the county you came from. The claim goes to the assessor of the county where the replacement home sits. Print or download the BOE-19-B form, fill it out for the people on title, attach the documents the instructions ask for, and file before the deadline, which is within three years of buying or completing the replacement home. That is the whole filing, and each county profile below tells you exactly how to deliver it.
This article is strictly about filing mechanics. It does not estimate your tax bill, and it does not cover community pricing or HOA data, because the assessor claim stands on its own. If you have not read how the transfer works yet, our main Proposition 19 guide explains the benefit first. Here, the job is to get the claim filed correctly, on time, with the right office.
The Filing in Six Steps
The same six steps apply no matter which of the three counties you are filing in. The forms and addresses change; the order does not.
- 1
Confirm you qualify. At least one owner on the original home must be 55 or older at the time of the transfer, and both the original and the replacement homes must be owned and occupied as primary residences. Rental or investment properties do not qualify for the base year value transfer.
- 2
Confirm the timing. The replacement home must be purchased or newly built within two years before or after the sale of the original home. For new construction, the two years run to the date the replacement is completed. Both dates appear on the claim form, so have them in front of you.
- 3
Get the form. The claim is filed on BOE-19-B, "Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years." The State Board of Equalization publishes a sample PDF, and each county below links the version they accept, so download the form from the county you are filing with.
- 4
Fill it out completely. List every owner, both properties with their assessor parcel numbers if you have them, the original sale date, and the replacement purchase or completion date. An incomplete form is the fastest way to slow a claim down, so if a line does not apply, write "N/A" rather than leaving it blank.
- 5
Attach the documents. The common attachments are proof of age for the claiming owner, closing or settlement statements for both homes, and proof of primary residence such as utility bills, voter registration, or an address change record. The exact list is printed in the form instructions, and the county will confirm what they need if you call first.
- 6
Deliver before the deadline. Send the signed claim and attachments to the assessor of the county where the replacement home sits, by mail or in person, and keep a dated copy for yourself. The outside deadline is three years from the purchase or completion of the replacement home. Do not wait until year three to start.
Completing BOE-19-B, Meeting the Two-Year Window, and Reading the Value Test
Three details decide whether a claim goes through smoothly: how the form is filled out, whether the sale and purchase land inside the two-year window, and how the assessor calculates the new assessed value when the replacement home costs more than the original. Each is plain to follow once you know what the assessor is looking at.
Filling out BOE-19-B, section by section
BOE-19-B is a statewide form, and the county you file with may print its own delivery address and instructions on the version it issues, so download the form from that county. In plain terms, the form asks for five groups of information, and each group is something you already have or can request in a day:
- 1
Claimant and owner information. List every owner of the replacement property, with the date of birth and age evidence for the claimant who qualifies at 55 or older, such as a driver license, passport, or birth certificate. The age requirement is checked as of the date the original property is sold, so make sure the qualifying owner is actually on the claim.
- 2
The original property. The address and assessor parcel number of the home you sold, its date of sale, and its full cash value at the sale. Your closing statement has all of these, and the escrow officer can confirm the date if your paperwork is incomplete.
- 3
The replacement property. The address and assessor parcel number of the new home, its purchase or completion date, and its full cash value. New construction uses the date of completion, not the date you signed the purchase agreement.
- 4
The transfer request. The section where you state that you are claiming the age 55+ base year value transfer. Be consistent with the owners listed on both properties, because the assessor checks title, the claim form, and the supporting documents against each other.
- 5
Signature and attachments. The signed claim plus the proof the instructions name: proof of age, closing statements for both homes, and proof that both were primary residences, such as utility bills, voter registration, or an address change record. Keep a dated copy of everything you send.
The two-year purchase-and-sale window
The replacement home must be purchased or newly constructed within two years before or after the sale of the original home. That means either order works: sell first and buy within the next two years, or buy first and sell the original within two years after. Three details make the window easier to plan around:
- New construction counts from completion. For a newly built home, the two years run to the date the replacement is completed, so a long build does not quietly eat the window. Note the completion date on the form.
- Both homes must be primary residences. The transfer exists to protect a homeowner moving between primary homes. Rental or investment properties on either side of the move do not qualify, and the assessor asks for proof of residence for both.
- The filing window is separate. The claim itself must be filed within three years of the purchase or completion of the replacement home, and before the replacement is transferred to a third party. File as soon as the replacement closes so the two-year and three-year clocks never get confused.
The value test: when the replacement costs more than the original
The assessor tests whether the replacement is of equal or lesser value by comparing the full cash values of the two homes, not the base year value you want to transfer. If the replacement is equal or lesser in value, the full base year value transfers and the new home keeps the old assessment. If the replacement costs more, only the excess is added:
New assessed value = transferred base year value + (replacement full cash value minus original full cash value). In other words, you bring your old tax base with you, and the assessor adds only the difference between what the two homes are worth.
The law also gives the value test a timing dimension, which can matter more than most buyers expect. The replacement is treated as equal-or-lesser value, with the full base transferring, when its full cash value does not exceed the original's by more than:
- 100% when the replacement is purchased or completed before the original is sold.
- 105% when the replacement is purchased or completed within the first year after the original is sold.
- 110% when the replacement is purchased or completed within the second year after the original is sold.
If the replacement's full cash value exceeds the applicable threshold, the assessor adds the difference between the two full cash values to the transferred base, which is the same formula described above. The practical takeaway: the timing of the two closings, not just the price of the new home, shapes how much of your old tax base survives the move, so it is worth planning the calendar before you price-shop the replacement. These are the published mechanics as of the September 26, 2026 review; the county assessor and a qualified tax professional confirm how they apply to your claim.
The Three County Assessor Offices, Step by Step
Each profile below lists the office, the official page, the published phone number, and the procedure as published by the county. All three were checked on September 26, 2026. Offices move and phone numbers change, so treat the official page as the live source and this guide as the map to it.
Placer County Assessor
Lincoln · Roseville · AuburnOffice
Placer County Assessor's Office
2980 Richardson Drive, Auburn, CA 95603
Phone
(530) 889-4300 Toll-free (800) 488-4308, extension 4300
Official pages
Procedure
- Download the BOE-19-B form from the county's Persons 55+ Tax Base Transfer page, or call the office and ask for a copy by mail.
- Complete the form for the owners on title, attach proof of age and the closing documents for both homes, and sign it.
- Mail or deliver it to the Auburn office above. The county's page states the claim must be filed within three years after the replacement home is purchased or the original home is sold, whichever is earlier, so file early.
Verify first: the county page is the live authority for the current form version and delivery address. A quick call to (530) 889-4300 before you mail removes the guesswork.
Sacramento County Assessor
Sacramento · Rancho Cordova · Natomas · Elk GroveOffice
Sacramento County Assessor's Office
3636 American River Drive, Suite 200, Sacramento, CA 95864
Phone
(916) 875-0700 Property transfer information line (916) 875-0750
Official pages
Procedure
- The county's Proposition 19 page identifies BOE-19-B as the claim form for the age 55+ base year value transfer, listed as "19-B: Base Year Value Transfer to Replacement Dwelling, Persons over 55."
- Download the PDF, complete it, sign it, and attach the documents the form requests as your proof.
- Mail the signed claim to the Sacramento County Assessor, Property Transfer Section, at the American River Drive address above, or deliver it in person. The office line (916) 875-0750 handles property transfer questions and current appointment instructions.
Verify first: the county's contact page publishes the current office hours and any appointment or drop-off process. Check it before you visit, and confirm the mailing address printed on the form you download.
El Dorado County Assessor
El Dorado Hills · Placerville · South Lake TahoeOffice
El Dorado County Assessor's Office
360 Fair Lane, Placerville, CA 95667
Phone
(530) 621-5719 El Dorado Hills line (916) 358-3555, ext. 5719 · South Lake Tahoe line (530) 573-7955, ext. 5719
Official pages
Procedure
- The county uses the BOE-19-B claim form for the age 55+ base year value transfer, available from the Assessor Forms page alongside the other BOE-19-series forms.
- Complete the form and attach proof of age, closing documents for both homes, and primary residence proof. The form instructions name what the county needs.
- Mail or deliver the signed claim to 360 Fair Lane, Placerville, CA 95667. The Assessor's office lobby is open Monday through Friday, and the phone line above is the published contact for questions.
Verify first: if your replacement home sits in the South Lake Tahoe side of the county, confirm with the office whether your claim is filed in Placerville or through the Tahoe office. The published contact page is the live source for that answer.
Where This Fits in Your 55+ Move
The filing mechanics in this guide are one step in a bigger decision. These three guides from NorCal55Plus fill in the surrounding questions, and all three were written with the same independent, buyer-focused standard.
How Proposition 19 Works
The full explanation of the base year value transfer: what transfers, the two-year timing, and the 100/105/110 value test, with a worked illustration.
The True Cost of 55+ Living
How property taxes, HOA dues, and one-time fees fit into the real monthly picture of community living near Sacramento.
The Buyer Education Pillar
New to 55+ community buying? Start with the complete pillar guide: age rules, downsizing, financing, and the moving checklist.
Questions homeowners ask us about filing
The plain-language versions of the questions we hear most in appointments, each answered from the state and county sources linked below, reviewed September 26, 2026. When a detail depends on your specific claim, the answer says so.
Which county assessor do I file my Proposition 19 claim with?
Always the assessor of the county where your replacement home is located, never the county you moved from. If your replacement home is in Lincoln or Roseville, that is the Placer County Assessor. If it is in Sacramento County, that is the Sacramento County Assessor. If it is in El Dorado Hills or elsewhere in El Dorado County, that is the El Dorado County Assessor. The three office profiles in this guide give the exact address and phone for each.
What is the deadline to file the BOE-19-B claim?
The state rule is that the claim must be filed within three years of the date you purchased or newly constructed the replacement home, and before the home is transferred to a third party. A claim filed within six months after the assessor mails the supplemental assessment notice for the replacement home is also considered timely. Each county presents the deadline on its own page, so read the instructions that come with the form you receive and confirm any date question with the assessor directly. Filing early removes all doubt.
Which form do I actually fill out?
The form is BOE-19-B, "Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years." It is a statewide California form, and the three counties in this guide all use it. You can download the sample from the State Board of Equalization to preview what it asks, but file the version your county provides, since counties may print their own delivery address and instructions on it.
Do I have to sell my old home before I file?
No. The replacement home can be purchased before or after the sale of the original, as long as the two events fall within two years of each other. Filing happens after the replacement home is purchased or completed, because you file with the county where that home sits and you need its purchase date and property description for the form. The two-year timing and the 100/105/110 value test are explained step by step in our main Proposition 19 guide, which is linked in this article.
What documents should I gather before I file?
In most cases you will need proof of age for the claiming owner (a driver license or birth certificate), proof that both homes were your primary residences (closing statements, utility bills, voter registration, or an address change record), and the sale and purchase dates. The exact attachment list is printed on the claim form and its instructions, and the county assessor can tell you what they need for your specific situation. It is smart to call or email first so your first submission is complete.
Is there a fee to file the claim with the assessor?
The State Board of Equalization form and the three county pages reviewed for this guide do not publish a filing fee for the BOE-19-B claim, and the transfer itself is a claim, not a purchase. If you choose to have a tax professional or attorney prepare the claim for you, that is a separate service arrangement between you and them. Confirm with the assessor that no fee applies to your filing before you send it.
Can I file the claim online?
As of the September 26, 2026 review, none of the three county websites advertise an online filing portal for the BOE-19-B claim. All three publish the form for download, and the normal path is to print, sign, and mail or deliver the completed claim and attachments to the office. Check the county page you will file with for the current delivery method, since offices do update their instructions.
What happens if the filing deadline has already passed?
The three-year deadline is real, and a claim filed late is likely to be denied, so do not sit on the form. If you believe you are already past your deadline, call the assessor of the county where the replacement home sits as soon as you can and ask about your options directly. There is no honest shortcut to invent here, and a tax professional who handles property tax appeals is the right person if the assessor cannot help.
Want a Second Set of Eyes on the Timing?
Gary and Rutsell Lee work across Placer, Sacramento, and El Dorado Counties as independent 55+ community specialists. They cannot file your claim for you, and they are not tax professionals, but they can help you keep the sale and purchase timing straight, point you to the right assessor office, and make sure you know the deadlines before you close. The county assessor always makes the final determination on your claim.
Call or text Gary at 916-595-4279 · Rutsell at 916-695-2800, or send a message through our contact page.
Meet your specialists
Meet Gary & Rutsell, your Northern California 55+ REALTORS
Gary Lee has been a full-time California REALTOR® since 2004. Rutsell Lee is also a California REALTOR® and co-founder of The Gary Lee Team. Together they research Northern California 55+ communities, tour homes and amenities, and help buyers and sellers compare their options throughout Greater Sacramento and Northern California.
The Gary Lee Team · eXp Realty of Northern California, Inc.
Written by Gary Lee
DRE #01448722 · Brokered by eXp Realty of Northern California, Inc.
Gary Lee has been a full-time California REALTOR since 2004 and specializes in Northern California 55+ communities, relocation, resale and new construction. He personally researches the communities featured on NorCal55Plus through community visits, builder meetings, home tours, resident conversations and local market analysis. This filing guide was reviewed against state and county sources on September 26, 2026. DRE #01448722.
Sources and Official References
This article is educational and California-specific, reviewed September 26, 2026. It is not tax or legal advice, and the county assessor makes the final determination on every Proposition 19 claim. Confirm the current rules, forms, addresses, and deadlines with the county assessor or a qualified tax professional before you plan around any of them.
- California State Board of Equalization: Proposition 19 The official state page for the Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act, including the age 55+ base year value transfer, the timing rules, and the three-year filing window.
- BOE-19-B: Claim for Transfer of Base Year Value to Replacement Primary Residence (sample) The statewide claim form for the age 55+ transfer. The county assessor provides the actual form to file; the BOE PDF is the sample for reference.
- Placer County Assessor: Persons 55+ Tax Base Transfer The county page with the claim form, the three-year filing note, and the current delivery instructions. Office phone (530) 889-4300, 2980 Richardson Drive, Auburn.
- Sacramento County Assessor: Proposition 19 The county page identifying BOE-19-B for persons 55+ and the current filing instructions. Main phone (916) 875-0700; property transfer line (916) 875-0750.
- El Dorado County Assessor The department page for the office that handles Proposition 19 claims for replacement homes in El Dorado County, phone (530) 621-5719, 360 Fair Lane, Placerville.
- El Dorado County Assessor: Forms (BOE-19-B) The county forms page hosting the BOE-19 series, including the age 55+ claim form.
- El Dorado County Assessor: Contact Us The published office hours, addresses, and phone numbers for Placerville, El Dorado Hills, and South Lake Tahoe.
Reviewed September 26, 2026. Gary Lee, CA DRE #01448722 · Rutsell Fabillar Lee, CA DRE #02067791 · Brokered by eXp Realty of Northern California, Inc. Equal Housing Opportunity.
Disclaimer: Proposition 19 is a tax benefit under California law, and the county assessor makes the final determination on every claim. This article is general educational information about filing mechanics for Northern California 55+ homeowners, not tax, legal, or financial advice. Office addresses, phone numbers, and filing instructions change, and individual situations differ. Confirm the current requirements, forms, and deadlines with the county assessor or a qualified tax professional before you make any decision based on this guide.
