Full Text
BOE-19-G (P1) REV. 00 (02-21) CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021 NAME AND MAILING ADDRESS (Make necessary corrections to the printed name and mailing address.) A. PROPERTY ASSESSOR’S PARCEL/ID NUMBER PROPERTY ADDRESS DATE OF PURCHASE OR TRANSFER RECORDER’S DOCUMENT NUMBER DATE OF DEATH (if applicable) PROBATE NUMBER (if applicable) CITY DATE OF DECREE OF DISTRIBUTION (if applicable) B. TRANSFEROR(S)/SELLER(S) (additional transferors, please complete Section D on the reverse) Print full name(s) of transferor(s) Name Name Family relationship(s) to transferee(s) Relationship Relationship Yes No 2. Was this property the transferor’s principal residence? If yes, please check which one of the following exemptions was granted or was eligible to be granted on this property: Homeowners’ Exemption Disabled Veterans’ Exemption 3. Was only a partial interest in the property transferred? Yes No If yes, percentage transferred 4. Was this property owned in joint tenancy? Yes No 5. Print name(s) of child(ren) of grandparents who is(are) the parent(s) of grandchild: Yes No 1. Was this property the transferor’s family farm? IMPORTANT: If the transfer was through the medium of a will and/or trust, you must attach a full and complete copy of the will and/or trust and all amendments. CERTIFICATION I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any accompanying statements or documents, is true and correct to the best of my knowledge and that I am the grandparent or grandchild (or transferor’s legal representative) of the transferees listed in Section C. t t SIGNATURE OF TRANSFEROR OR LEGAL REPRESENTATIVE PRINTED NAME DATE SIGNATURE OF TRANSFEROR OR LEGAL REPRESENTATIVE PRINTED NAME DATE MAILING ADDRESS DAYTIME PHONE NUMBER ( ) CITY, STATE, ZIP EMAIL ADDRESS (Please complete information on reverse side) THIS DOCUMENT IS NOT SUBJECT TO PUBLIC INSPECTION Donald O'Connor Alpine County Assessor/Recorder PO Box 155 Markleeville, CA 96120 Ph: (530) 694-2283 ---PAGE BREAK--- BOE-19-G (P2) REV. 00 (02-21) Print full name(s) of transferee(s) C. TRANSFEREE(S)/BUYER(S) (additional transferees please complete Section E below) Name Name Family relationship(s) to transferor(s) Relationship Relationship 1. If grandchild was adopted, age at time of adoption: Adopted by whom? 2. Parent: Name of direct descendant of grandparent who is the parent of the grandchild: Date of death of direct descendant (please provide death certificate) b. Is the spouse or registered domestic partner of the deceased parent a: (check one): Parent of the grandchild Stepparent of the grandchild (a stepparent need not be deceased) Yes No If YES, date of marriage or registration of the domestic partnership must have occurred prior to the date of purchase or transfer to qualify for exclusion. Date of marriage/domestic partnership registration: If NO, surviving spouse/partner is still considered a child of grandparents and must also be deceased prior to the purchase or transfer to qualify for exclusion. Date of death c. Had surviving spouse/partner remarried or entered into a registered domestic partnership? 3. Is this property continuing to be used as the family farm by the transferee? Yes No (Please provide death certificate) Yes No If yes, please check which of the following exemptions for which a claim was filed and complete a, b, and c below. (Please note that the transferee must file for one of these exemptions within one year of the date of transfer.) a. Name of transferee who filed exemption claim: b. Date the transferee occupied this properry as a principal residence: (month/day/year) c. Does the transferee own another property that is or was their principal residence in California? If yes, please provide the address below and the move out date. Homeowners’ Exemption Disabled Veterans’ Exemption Date Filed Yes No 4. Is this propery going to be the transferee’s principal residence? ADDRESS CITY, STATE, ZIP MOVE-OUT-DATE (month/date/year) COUNTY ASSESSOR’S PARCEL/ID NUMBER CERTIFICATION I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information hereon, including any accompanying statements or documents, is true and correct to the best of my knowledge and that I am the grandparent or grandchild (or transferee’s legal representative) of the transferors listed in Section B. SIGNATURE OF TRANSFEREE OR LEGAL REPRESENTATIVE PRINTED NAME DATE SIGNATURE OF TRANSFEREE OR LEGAL REPRESENTATIVE PRINTED NAME DATE MAILING ADDRESS DAYTIME PHONE NUMBER ( ) CITY, STATE, ZIP EMAIL ADDRESS t Note: The Assessor may contact you for additional information. PRINT NAME RELATIONSHIP TO TRANSFEREE D. ADDITIONAL TRANSFEROR(S)/SELLER(S) E. ADDITIONAL TRANSFEREE(S)/BUYER(S) PRINT NAME RELATIONSHIP TO TRANSFEROR t ---PAGE BREAK--- BOE-19-G (P3) REV. 00 (02-21) CLAIM FOR REASSESSMENT EXCLUSION FOR TRANSFER BETWEEN GRANDPARENT AND GRANDCHILD OCCURRING ON OR AFTER FEBRUARY 16, 2021 For transfers occurring on or after February 16, 2021, section 2.1(c) of article XIII A of the California Constitution provides that the terms “purchase” or “change in ownership” do not include the purchase or transfer of a family home between grandparents and their grandchildren, as long as the property was the family home of the transferor and continues as the family home of the transferee. A family home also includes a family farm. To qualify for this exclusion, all parents of the grandchild, who qualify as children of the grandparents, must be deceased as of the date of the grandparent-grandchild transfer. A stepparent does not need to be deceased. For a family home, the transferee is required to file for the homeowners’ or disabled veterans’ exemption within one year of the date of transfer. If the assessed value of the family home on the date of transfer exceeds the sum of the factored base year value plus $1 million, the amount in excess of this sum will be added to the factored base year value. This claim form is for transfers occurring on or after February 16, 2021. For transfers occurring on or before February 15, 2021, please file claim form BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild. NOTE: A county board of supervisors may authorize one-time processing fee of not more than $175 to recover costs incurred by the county assessor due to the failure of an eligible transferee to file a claim for the grandparent-grandchild change in ownership exclusion after two written requests have been sent to an eligible transferee by the county assessor.