Quick Guide
California Proposition 19 (2020)
Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act.
Property tax
Base year value transfers
Parent–child transfers
Intergenerational rules
What Prop 19 did — Amended California’s Constitution to (1) expand and modify
base year value transfers for certain homeowners and (2) limit
intergenerational transfer exclusions unless specific conditions are met.
1) Base Year Value Transfers
- Who qualifies? Homeowners 55+, severely disabled, or
victims of wildfire/natural disaster.
- Where? Anywhere in California (no county‑to‑county limit).
- How many times? Up to three times for 55+ / disabled; disaster victims may transfer once per event.
- Higher‑priced replacements allowed: Assessed value carries over with an upward adjustment for price differences.
Example: Sell a home assessed at $450k; buy a $700k replacement. New assessed value ≈
$450k + ($700k − sale price of old home, if applicable) according to BOE guidance on adjustments.
2) Intergenerational Transfers
- Narrowed exclusion. Parent→child (and grandparent→grandchild when the parent is deceased) exclusions are limited.
- Primary residence use required. The heir must occupy the inherited property as their primary residence to qualify.
- Value cap. Exclusion applies up to factored base year value + $1,000,000; any excess is reassessed.
- Effective date. New inheritance rules apply to transfers on or after Feb 16, 2021.
Example: Heir inherits a home with a low assessed value but much higher market value. If they move in and claim the
homeowners’ exemption, reassessment is avoided only up to the capped amount; the portion above is reassessed.
3) Replaced Older Rules
- Prop 19 supplanted prior measures (Prop 58, Prop 193, Prop 60, Prop 90) with new statewide standards.
- Policy tradeoff: expanded portability for eligible homeowners vs. stricter inheritance benefits, expected to increase long‑run local revenues.
Common “Am I Eligible?” Checks
- Are you 55+, severely disabled, or a disaster victim moving primary residence?
- Is the move occurring anywhere in California and within allowed transfer counts?
- For inheritance: will the heir live in the home as a primary residence and file the homeowners’ exemption timely?
- Does the inherited property’s value fit within the base value + $1M cap?
Quick Scenarios
Downsize or relocate (55+): Keep most of your lower tax base when moving anywhere in the state (subject to adjustments).
Wildfire loss: Transfer your base year value to a replacement home after a qualified disaster.
Inherit and move in: Keep some or all of the lower assessment if you occupy it as your primary residence and fall under the cap.