California Proposition 19
Move without losing the property tax rate you've spent years earning.
Prop 19 lets California homeowners 55 and older, severely disabled homeowners, and wildfire or disaster victims carry their low property tax base to a new home — anywhere in the state, up to three times. It also changed the rules for families inheriting a home.
- 3x
- Tax base transfers allowed
- Statewide
- Any California county
- 1 year
- Deadline for heirs to move in
Free, no obligation
Get My Free Home Valuation
Find out what your home is worth today — the first number you need before making any Prop 19 move.
Your guide
Terry LeClair
REALTOR® | FirstTeam Real Estate · DRE# 01977913
Prop 19 can save California homeowners thousands of dollars a year — or quietly cost a family their inherited tax base if the deadlines slip by. I help homeowners across Southern California understand exactly where they stand and what their home is worth before they make a move.
The overview
What Prop 19 actually is
Passed by California voters and in effect since 2021, Proposition 19 — the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act — rewrote two long-standing property tax programs.
On one side, it expanded what older, disabled, and disaster-affected homeowners can do: keep your low assessed value when you move, anywhere in California, up to three times.
On the other, it narrowed what families inherit: a child can only keep a parent's low tax base if the home was the parent's principal residence and the child moves in within one year.
Effective Feb. 16, 2021
Parent–child & grandparent–grandchild transfers
Replaced the old Prop 58 / Prop 193 rules.
Effective April 1, 2021
Senior & disaster relief tax base transfers
Replaced the old Prop 60 / 90 / 110 / 50 / 171 rules.
Who it helps
Do you qualify?
Homeowners 55 and older
Move up, downsize, or relocate — and take your existing (usually much lower) property tax base with you. You can do it up to three times.
Severely and permanently disabled homeowners
The same tax-base transfer benefit applies, so a move to a home that better fits your needs doesn't have to mean a bigger tax bill.
Wildfire and natural disaster victims
If your home was substantially damaged or destroyed in a Governor-declared disaster, you may transfer your tax base to a replacement home — even one of greater value, with an adjustment.
Families inheriting a home
Children (and in some cases grandchildren) can keep a parent's low tax base — but only under stricter rules than before. Timing matters a great deal here.
Not sure which bucket you're in?
Most homeowners find out they qualify for more than they expected. Start with a free valuation — it costs nothing and tells you what a move would really look like.
Prefer to read first?
Get the Prop 19 Flyer
Have the full Prop 19 breakdown emailed to you — plus answers to any questions you send along.
Transferring your tax base
How it works, step by step
Sell your current primary residence
The home you're transferring the tax base from has to be your principal residence.
Buy or build a replacement home
Anywhere in California — you're no longer limited to a handful of participating counties. Any value qualifies, subject to conditions: if the new home costs more, the difference is added to your transferred base.
File with the county assessor
The benefit isn't automatic. A claim has to be filed with the assessor in the county where your replacement home is located, within the required window.
Keep your low tax base
Your new home is assessed off your old base instead of the full purchase price — often a difference of thousands of dollars every year.
Inheriting a family home
The rules changed — and the clock is short
Before Prop 19, a parent could pass a home of any value to a child without a reassessment, even if the child rented it out — plus up to $1 million of additional property. That's no longer the case.
- The home must have been the principal residence of the parent or grandparent.
- The child or grandchild must make it their principal residence within one year.
- Only a principal residence qualifies — other residential or commercial property no longer does.
- Applies to transfers on or after February 16, 2021.
This page is general information, not legal or tax advice. Your county assessor and your tax professional have the final word on your situation.
Free, no obligation
Get My Free Home Valuation
Find out what your home is worth today — the first number you need before making any Prop 19 move.
Step one
Know your number
Every Prop 19 decision starts with what your home is worth today. I'll prepare a personalized valuation for your property — free, and with no obligation to list.
Get My Free Home ValuationPrefer to read first?
Get the Prop 19 Flyer
Have the full Prop 19 breakdown emailed to you — plus answers to any questions you send along.