CALIFORNIA PROPOSITION 19
A new home.
More possibilities.
Planning to downsize, relocate, or move closer to family? California’s Prop 19 may allow eligible homeowners to transfer their existing property tax base to a replacement primary residence.
Explore the requirements and start planning your next chapter with confidence.
What could Prop 19 mean for your next move?
California’s Proposition 19 may allow eligible homeowners to transfer the taxable value of their primary residence to a replacement primary residence anywhere in California, subject to specific requirements.
Your home’s taxable value is different from its market value. Transferring that taxable value may help limit property tax increases when you move. The outcome depends on eligibility, timing, and the value of the replacement home.
Prop 19 also changed the rules for certain property transfers between parents and children, or qualifying grandparents and grandchildren. These inherited-property rules are separate from the benefits for homeowners moving to another home.
Moving to Another Home >
Inheriting a Family Home >
Who may qualify?
Prop 19 offers potential property tax base transfer benefits for homeowners in three eligibility categories.
Homeowners age 55+
Homeowners who are at least 55 when their original primary residence is sold may qualify to transfer its taxable value to a replacement primary residence.
People with Severe and Permanent Disabilities
Homeowners with a severe and permanent disability may qualify, regardless of age, subject to the applicable requirements.
Qualifying Wildfire or Disaster Survivors
Homeowners whose primary residence was substantially damaged or destroyed by a qualifying wildfire or Governor-proclaimed natural disaster may qualify.
Eligibility is only the starting point. Property, timing, value, and filing requirements also apply. Confirm your circumstances with the county assessor.
Plan your move with the requirements in mind.
01
Primary Residences
Your original home and replacement home must meet the applicable primary-residence requirements. This benefit is intended for qualifying moves between homes you live in.
02
A Two-Year Window
You must purchase or complete construction of your replacement home within two years before or after the sale of your original home.
03
Anywhere in California
Your replacement primary residence can be located in any California county, giving you flexibility to downsize, relocate, or move closer to family.
03
File Your Claim
The transfer is not automatic. After completing both transactions and occupying your replacement home, file the appropriate claim with the county assessor where that home is located.
Considering a higher-priced home? You may still qualify, but an adjustment can increase the replacement home’s taxable value. Confirm the calculation and applicable filing deadlines with your county assessor.
Inheriting a home?
Different rules apply.
Prop 19 also changed property tax rules for transfers between parents and children, and certain transfers between grandparents and grandchildren.
An inherited home does not automatically retain its previous taxable value. A qualifying family-home exclusion may apply when the property meets primary-residence requirements, required claims are filed, and applicable value limits are considered.
Rental homes, vacation homes, and other properties that do not qualify generally cannot receive this family-home exclusion. Separate provisions apply to qualifying family farms.
Before making decisions about an inherited property, consult the county assessor and a qualified tax or estate-planning professional.
A thoughtful plan for your next chapter.
Understanding your options is an important part of planning a move. Whether you’re downsizing, relocating, or helping a loved one, I’ll help you explore homes and create a buying or selling plan around your priorities.
As a Seniors Real Estate Specialist® (SRES®), I bring specialized training and a personal approach to helping clients navigate later-life moves.
For questions about Prop 19 eligibility, filing requirements, or tax consequences, your county assessor and qualified tax or legal advisers can provide guidance specific to your circumstances.
Thinking about moving or planning ahead?
I’m here to help you understand how Prop 19 applies to your situation and guide you through your next steps with clarity and confidence.
Let’s talk about your options and create a plan that supports your goals.