How to actually file: forms, deadlines, where

The claim: form BOE-19-P, 'Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring On or After February 16, 2021.' Filed with the county assessor — for these properties, the Orange County Assessor.

Also file the Homeowners' Exemption (BOE-266) for the occupying heir — Prop 19's exclusion is tied to the home being the heir's principal residence, and this filing is the standard evidence of it.

Timing: file the exclusion claim within three years of the date of death (or before transferring to a third party, whichever is first) for full retroactive effect. But the occupancy itself must begin within one year — no form can fix a missed move-in.

A PCOR (preliminary change of ownership report) will also be filed with any recorded deed; answer it accurately — it is how the assessor learns the transfer qualifies.

All the forms are free on the OC Assessor's website. Filing them is genuinely a do-it-yourself task for a straightforward situation; where families get hurt is not knowing whether their situation is straightforward.

General education, not advice — verify anything you’ll rely on with a CPA or estate attorney.