California Prop 19 Explained, With Calculators
By Bilal Salimi, Broker DRE# 01480904 · NMLS# 300923 · Checked October 29, 2026
Part 1: Moving at 55+ (base-year value transfer)
| When you buy the replacement | Full transfer if the new home is worth up to | If it costs more |
|---|---|---|
| Before you sell your current home | 100% of your current home's market value | The difference is added to your taxable value |
| Within 1 year after selling | 105% | The difference is added |
| Within 2 years after selling | 110% | The difference is added |
- Who qualifies: an owner (or spouse) who is 55 or older, severely disabled, or whose home was hit by a wildfire or Governor-declared disaster. Both homes must be your principal residence and qualify for the homeowners' (or disabled veterans') exemption. A home owned by an LLC or other legal entity doesn't qualify.
- Where: anywhere in California, from any county to any county.
- How often: up to 3 times (55+ and disabled). Applies to sales and purchases on or after April 1, 2021.
- Timing: buy or build the replacement within 2 years before or after selling.
- File within 3 years with the assessor in the county of the new home: BOE-19-B (55+), BOE-19-D (disabled) or BOE-19-V (disaster). Late claims are allowed but only help going forward.
Part 2: Inheriting a parent's home (parent-child exclusion)
- Family home only: it must become the child's (or grandchild's, in some cases) principal residence within 1 year, and the child files for the homeowners' exemption within 1 year.
- Value cap: the child keeps the parent's taxable value only if the home's market value is no more than that value plus $1,044,586. Anything above that is added to the taxable value.
- Rentals, second homes and investment property inherited from parents are reassessed to full market value (family farms have their own rule).
- File BOE-19-P within 3 years of the transfer, and before any transfer to someone else.
Calculators are estimates for planning only. The county assessor determines eligibility and values; actual bills also include fixed parcel taxes and assessments. Exclusion amount per the State Board of Equalization for transfers February 16, 2025 – February 15, 2027.
Other transfers that aren't reassessed
Transfers between spouses or registered domestic partners, including in a divorce settlement, are not a change in ownership, so the home keeps its current taxable value.
How I help
For 55+ moves, I help you time the sale and purchase to fit the 100% / 105% / 110% windows, find a replacement anywhere in California, and bridge the timing with SI MTG financing. For inherited homes, I lay out the numbers for moving in, renting, or selling, including a sibling buyout refinance. See also relocating and downsizing and inherited homes and probate.
Book a free Prop 19 consultationProp 19 FAQ
What is Prop 19 in California?
Prop 19 (effective 2021) changed two property tax rules. Homeowners 55 or older, severely disabled homeowners and disaster victims can move their low Prop 13 taxable value to a new home anywhere in California up to three times. And parents can pass their low taxable value to a child only if the child moves into the family home as their principal residence, up to a value cap.
Can I transfer my property tax base if I am over 55 in California?
Yes. If you or your spouse are 55 or older, you can transfer your home's taxable value to a replacement home anywhere in California, up to three times, if you buy or build it within two years before or after selling. The replacement can be worth up to 100%, 105% or 110% of your old home's value depending on timing; above that, the difference is added to your tax base.
Does my child keep my property tax if they inherit my house?
Only if the home becomes the child's principal residence within one year. The child keeps the parent's taxable value plus up to $1,044,586 of additional market value (for transfers from February 16, 2025 to February 15, 2027); anything above that is added. If the child rents the home out or keeps it as a second home, it's reassessed to market value.
How long do I have to file for Prop 19?
Three years. For a base-year transfer, file within 3 years of buying the replacement home with the county assessor where the new home is. For the parent-child exclusion, file form BOE-19-P within 3 years of the transfer, and the child must file for the homeowners' exemption within 1 year.
Does Prop 19 apply to rental property inherited from parents?
No. Under Prop 19, the parent-child exclusion applies only to a family home that becomes the child's principal residence, or to a family farm. Inherited rental and investment property is reassessed to market value.
Is a transfer between spouses reassessed?
No. Transfers between spouses, including in a divorce settlement, are not a change in ownership under California law, so the home isn't reassessed.
Sources
- California State Board of Equalization: Proposition 19
- BOE Publication 800-3: base year value transfers
- BOE Publication 801: parent-child exclusion
- BOE: 2025 exclusion amount
- BOE Property Tax Rule 462.220 (interspousal transfers)
General information, not legal or tax advice; confirm eligibility with your county assessor and a tax professional. Bilal Salimi, Broker DRE# 01480904 · NMLS# 300923 (SI MTG, the mortgage division of Salimi Investments; a broker, not a lender) · CA Insurance Lic. #0F85254 · (510) 786-8739