Proposition 19

Voters passed Proposition 19 in November 2020. This legislation affects Parent-Child and Grandparent-Grandchild exclusions and Base Year Value Transfers. Visit the BOE's Proposition 19 page for the most up to date information. 

Proposition 19 Highlights

Base Year Value Transfer

• The base year value transfer provisions became operative on April 1, 2021.
• The replacement property will no longer have to be a property of equal or lesser market value. If a higher market value replacement residence is purchased, the difference in market value between the original property and the replacement property is added to the transferred property tax base.
• The original primary residence and the replacement residence must both be primary residences at the time of transfer to qualify.
• The original primary residence and the replacement residence do not need to be in the same county. The location of the replacement residence can be anywhere in California.
• A qualifying transfer for persons over age 55 or severely disabled can be made up to 3 times. For victims of Governor declared disasters, there is no limit on the number of times the benefit can be used.
• Claims for base year value transfers for persons at least 55 years of age or severely disabled must be filed within 3 years of the date a replacement primary residence is purchased or new construction of that replacement primary residence is completed, and within 2 years for victims of wildfires and other natural disasters. If a claim is late-filed, prospective relief is available as of the year the claim is filed.

Parent/Child or Grandparent/Grandchild Transfer

• Applies to transfers occurring on or after February 16, 2021.
• Proposition 19 provides for exclusion from reassessment transfers of a family home or family farm between parents and their children or grandparents and grandchildren (with limiting conditions), as long as the family home was the principle residence of the transferor and continues as the principle residence of an eligible transferee. A family farm is not required to include a principal residence to qualify for this exclusion.
• To qualify for the exclusion from reassessment of a family home, the eligible transferee is required to file for the homeowners' or disabled veterans' exemption at time of the purchase or transfer, or within one year of the purchase or transfer.
• If the fair market value of the family home or farm on the date of transfer exceeds the sum of the property's existing Proposition 13 factored base year value plus $1 million, the amount in excess of that sum will be added to the existing factored base year value to determine the new taxable value.
• Proposition 19 eliminates the exclusion for real property other than a family home or family farm.
• The property must continue to be the principal residence or the family farm of an eligible transferee.  The exclusion is removed as of the date the property is no longer the principal residence or the family farm of an eligible transferee, unless another eligible transferee qualifies for the exclusion within one year.

Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.

Forms

• BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years occurring on or after April 1 , 2021 (PDF)
• BOE-19-D Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons occurring on or after April 1, 2021(PDF)
• BOE-19-DC Certificate of Disability (PDF)
• BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or other Natural Disasters occurring on or after April 1, 2021 (PDF)
• BOE-60-AH Claim of Person(s) At Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling occurring before April 1, 2021 (PDF)
• BOE-19-P Claim for Reassessment Exclusion for Transfer between Parent and Child occurring on or after February 16, 2021 (PDF)
• BOE-19-G Claim for Reassessment Exclusion for Transfer between Grandparent and Grandchild occurring on or after February 16, 2021 (PDF)
• BOE-58-AH Claim for Reassessment Exclusion for Transfer between Parent and Child occurring before Feb 16, 2021 (PDF)
• BOE-58-G Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild occurring before Feb 16, 2021 (PDF)

Other Resources

BOE Proposition Fact Sheet  (as of April 1, 2022)(PDF)

BOE Letter to Assessor (LTA) 2022-051 published October 28,2022 "Taxpayers' Rights Advocate Office Updated Information Sheets on Property Tax Savings Reflecting the Passage of Proposition 19 -Intergenerational Transfer Exclusions and Base Year Value Transfers for Persons Age 55 and Older or Disabled Persons" (PDF)

BOE Letter to Assessor (LTA) 2024-044 published December 11, 2024 " Proposition 19 Base Year Value Transfer Frequently Asked Questions and Answers" (PDF)

Proposition 19 FAQs