California's section 69.5 base-year value transfer lets a severely and permanently disabled homeowner move their property tax base to a replacement dwelling once, and BOE-62-A is the physician certification for that claim. It covers the claimant or spouse and asks why the disability requires moving and what the replacement dwelling must provide.
A licensed physician or surgeon of appropriate specialty completes Part I with the patient's name, disability date and description, the medical reasons for the move, replacement dwelling requirements, specialty and signature. The claimant or spouse completes Part II and signs under penalty of perjury.
Download the current version from the source each time; forms change without notice.
Certificate of Disability
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Both are physician Certificates of Disability for base-year value transfers. BOE-62-A supports section 69.5 claims filed with BOE-60-AH under the earlier rules, while BOE-19-DC supports Proposition 19 claims on BOE-19-D for transfers on or after April 1, 2021.
A licensed physician or surgeon of appropriate specialty, who certifies that in their medical opinion the patient qualifies as severely and permanently disabled under Revenue and Taxation Code section 74.3. The physician also prints their name and daytime phone and states their specialty.
Section 74.3: a physical disability or impairment, from birth, accident or disease, including one affecting sight, speech, hearing or use of limbs, that limits employment or substantially limits a major life activity and is diagnosed as permanently affecting the ability to function.