A. REPLACEMENT PROPERTY:
B. ORIGINAL (FORMER) PROPERTY:
C. CLAIMANT INFORMATION
CLAIM FOR INTERCOUNTY TRANSFER OF
BASE YEAR VALUE TO REPLACEMENT PROPERTY
FROM PRINCIPAL RESIDENCE DAMAGED OR
DESTROYED IN A GOVERNOR-DECLARED
DISASTER
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BOE-65-PT (P1) REV. 06 (01-12)
ASSESSOR’S PARCEL NUMBER
ASSESSOR’S PARCEL NUMBER
NAME OF CLAIMANT
PROPERTY ADDRESS
PROPERTY ADDRESS
SIGNATURE OF CLAIMANT DATE
DAYTIME PHONE NUMBER
EMAIL ADDRESS
MAILING ADDRESS
CITY, STATE, ZIP
DATE OF PURCHASE
DATE OF COMPLETION OF NEW CONSTRUCTION
PURCHASE PRICE
COST OF NEW CONSTRUCTION
CITY
CITY COUNTY
RECORDER’S DOCUMENT NUMBER
DATE OF DISASTER
NOTE: You must attach a copy of the original property’s latest tax bill and any supplemental tax bill(s) issued before the date of the
disaster.
Was there any new construction to the original property between the date of those tax bill(s) and the date of disaster? Yes No
If Yes, please explain:
Is this property your principal place of residence?
Yes No
Was this property your principal place of residence? Yes No
All information provided on this claim is subject to verication. If you have any questions about this form, please contact the Assessor’s ofce.
I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing, and all information
hereon, is true, correct, and complete to the best of my knowledge and belief.
THIS DOCUMENT IS SUBJECT TO PUBLIC INSPECTION
BOE-65-PT (P2) REV. 06 (01-12)
GENERAL INFORMATION
California law allows any individual or individuals who reside in an original property (i.e., principal place of residence) to transfer the
base year value of the original property that has been substantially damaged of destroyed by a disaster to a replacement property
(i.e., principal place of residence) of equal or lesser value in another county that has adopted an ordinance allowing such transfers.
The following requirements must be met:
1. the disaster must be a major misfortune or calamity in an area subsequently proclaimed by the Governor to be in a state of
disaster as a result of the misfortune or calamity;
2. the replacement property must have been acquired or newly constructed within three years after the date of the disaster
(including land);
3. a claim for relief must be led within three years after the replacement property is acquired or newly constructed.
Property is substantially damaged if the land or the improvements sustain physical damage amounting to more than 50 percent of
its full cash value immediately prior to the disaster.
In general, “equal or lesser value” means the fair market value of a replacement property on the date of purchase or completion
of construction does not exceed:
1. 105 percent of full cash value or fair market value of the original property immediately prior to the date of disaster if a
replacement property is purchased or newly constructed within the rst year following the date of the damage or destruction
of the original property;
2. 110 percent of full cash value or fair market value of the original property immediately prior to the date of disaster if a
replacement property is purchased or newly constructed within the second year following the date of the damage or destruction
of the original property; or
3. 115 percent of full cash value or fair market value of the original property immediately prior to the date of disaster if a
replacement property is purchased or newly constructed within the third year following the date of the damage or destruction
of the original property.
TRANSFERS BETWEEN COUNTIES ARE ALLOWED ONLY IF THE COUNTY IN WHICH THE REPLACEMENT PROPERTY IS
LOCATED HAS PASSED AN AUTHORIZING ORDINANCE.
The acquisition of an ownership interest in a legal entity that, directly or indirectly, owns real property is not an acquisition of
replacement property under the law.