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

Beginning April 1, 2021, California law allows an owner of a primary residence who is severely disabled to transfer the factored base year value of their primary residence to a replacement primary residence that is located anywhere in California and purchased or newly constructed within two years of the sale of the original primary residence.

A Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons must include this form.