How do I fill out form BOE-19-P?

5 min read · Checked against BOE: 4 November 2026 · [Reviewer: pending attorney review]

Form BOE-19-P is the claim a family files so a child can keep a parent's taxable value on the family home. Its full name is the Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring On or After February 16, 2021.

This guide follows the current sample form on the California Board of Equalization (BOE) site, revision 04 (07-25). Your county may hand you its own copy, so use the one the assessor gives you. For transfers on or before February 15, 2021, the form says to use BOE-58-AH instead.

Who counts as a child

The instructions list who counts.

• A child born to the parent, unless adopted by someone else.
• A stepchild, while the step relationship exists.
• A son-in-law or daughter-in-law, while the in-law relationship exists.
• A child adopted before age 18.
• A foster child of a state-licensed foster parent.

Grandchildren use a different form, BOE-19-G. BOE's Prop 19 page says the grandchild's parent, who was the grandparent's child, must have died by the date of transfer.

The one-year rule

The home must have been the parent's main residence. It must become the child's main residence within one year of the transfer. For an inheritance, the form says the date of death is the transfer date.

The heir must move in within one year, no exceptions, and file the homeowners' exemption within one year. If the exemption is filed late, BOE's checklist says the exclusion applies only from the year you file. Treat the one-year date as a hard deadline and confirm with the assessor. The one-year deadline guide explains more.

The deadline for the form itself

The form says the claim is on time if filed within three years of the transfer, or before the home goes to a third party, whichever is earlier. If you miss that, it is still on time if filed within six months of the date a supplemental or escape assessment notice was mailed for this transfer. Past those dates, the form says only relief going forward may be available.

The form also says a county may charge a one-time fee of up to $175 if an eligible child does not file after the assessor has sent two written requests.

The value limit

The exclusion covers the parent's taxable value plus a set amount. BOE's Prop 19 page lists $1,044,586 for transfers from February 16, 2025 to February 15, 2027. If the home is worth more than that sum, the extra is added to the taxable value. The calculator can help you see the numbers.

Section A: the property

• Parcel number, address and city.
• Recorder's document number and date of purchase or transfer.
• Probate number, date of death and date of decree of distribution, if they apply.

Section B: the parent

This side is filled in by the parent, or by the parent's legal representative, such as an executor.

• Names, and relationship to the child.
• Whether the home was a family farm, and how it was used.
• Whether it was the parent's main residence, and which exemption it had or could have had.
• Whether it has more than one unit, whether only part was transferred, and whether it was held in joint tenancy.

If the home passed through a will or trust, the form says you must attach a full copy, with all amendments. The parent or representative signs under penalty of perjury. The statement also says the parent will not use this home for a Prop 19 base year value transfer of their own.

Section C: the relationship

These questions cover adoption age, and whether a step or in-law marriage was still in place on the transfer date. If it had ended, the form asks how.

Section D: the child

• Names, and relationship to the parent.
• Whether the home is now the child's main residence. If not yet, the date they plan to move in.
• Whether the child has filed the homeowners' or disabled veterans' exemption, who filed it, and the move-in date.
• Whether the child owns another home that is or was their main residence, with its address and move-out date.

The child, or the child's legal representative, signs under penalty of perjury. Extra parents and children go in Sections E and F.

Privacy

The BOE sample does not ask for a Social Security number. It is marked as not subject to public inspection. Your county's version may differ, so read it before you fill it in.

What to gather

• The death certificate, or the recorded deed for a gift or sale.
• A full copy of the will or trust and all amendments, if used.
• Probate case number and decree date, if any.
• The parcel number from the tax bill.
• The child's move-in date.
• Proof the homeowners' exemption was filed, or the exemption form ready to file.

The claim and the exemption both go to the county assessor. The assessor list has a link for every county. If the family is weighing keeping the home against selling it, the inherited home page is a good place to start.

This is general information from the BOE sources linked above, including boe.ca.gov/prop19. It is not tax or legal advice. Ask your county assessor for the current form, since counties may use their own version.

Quick questions

Source: California Board of Equalization, Proposition 19