Forms

When the ownership is transfer from grandparent(s) to grandchild(ren), the property is re-assessable to market value unless the transfer qualifies for the grandparent(s) to grandchild(ren) reassessment exclusion.  The parents of the grandchild(ren) who qualify as child(ren) of the grandparent(s) must be deceased as of the date of the transfer.

Please use this form for base year transfers occurring on or after April 1, 2021.

Please use this form for base year transfers occurring on or after April 1, 2021.

Use this form if both the sale of the original primary residence and the purchase or new construction of the replacement primary residence occurred before April 1, 2021. For transfers under Proposition 19 please use Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years (BOE‐19‐B).

Documented vessels used primarily for commercial fishing operations or oceanographic studies should use this form to file with the Assessor.

Revenue and Taxation Code section 227 states: "A documented vessel, as defined in Section 130, shall be assessed at 4 percent of its full cash value only if the vessel is engaged or employed exclusively in any of the following:

The Office of the Assessor-Recorder is committed to help San Franciscans achieve health and well-being as you continue to reconnect with your loved ones, neighbors, and our great city. That's why this resource guide was created to share community resources and information important to you.