California Proposition 19 Property Tax Transfers and Parent to Child Transfers
What is California Proposition 19?
California Proposition 19 is a constitutional amendment also known as the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act. On November 3, 2020, California voters approved Proposition 19. Proposition 19 limited the ability of those who inherit family properties from keeping the low property tax base unless they use the home as their primary residence. Additionally Prop 19 allows for homeowners who are over 55 years of age, disabled, or victims of a wildfire or natural disaster to transfer their assessed value of their primary home to a newly purchased primary residence up to three times.
California Proposition 19 went into effect on 2/16/2021, replacing Proposition 58 and Proposition 193; limiting parent to child transfer and grandparent to grandchild transfer exclusions. Proposition 19 also replaced Proposition 60 and Proposition 90; expanding senior replacement home transfers.
Proposition19.org is a resource that has been developed to help Californians who wish to take advantage of their Proposition 19 benefits and also to assist the State of California in handling claims.
California Proposition 19 Information
California BOE Persons at Least Age 55 Comparison
Comparison charts obtained from the California BOE Website.
Visit our How to File a Proposition 19 Exclusion from Property Tax Reassessment page for additional information on what you should with your claim. If you are looking for the contact information of a county assessor office, please visit our California Assessor Office Contact Information page.
If you are a legal professional seeking Continuing Legal Education, you may sign up for our free California Proposition 19 Cal Bar approved CLE here.