This past election, California voters passed Proposition 19 , which makes changes to property tax benefits for families, seniors, severely disabled persons, and victims of natural disaster in our state.  In response, the Assessors’ Office has consolidated resources, including frequently asked questions, forms and reference links to help you understand and prepare for the upcoming changes.

Disclaimer: The information provided is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance, or relied upon for any purpose, but is instead a presentation of summary information. Proposition 19 is a constitutional amendment, so additional legislation, regulations, and statewide guidance are expected to clarify its implementation. If there is a conflict between the information provided here and the proposition or any legal authorities implementing or interpreting the proposition, the text of the proposition and the other implementing or interpretive authorities will prevail. Please continue to visit our website or the website of the State Board of Equalization for more information. We encourage you to consult an attorney for advice on your specific situation. 

 What is Proposition 19?

On November 3, 2020, California voters approved Proposition 19, the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act.  Proposition 19 is constitutional amendment intended to limit people who inherit family properties from keeping the low property tax base unless they use the home as their primary residence, but it also allows 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 or newly constructed replacement primary residence. 

Essentially, the new law will create changes to two existing statewide property tax saving programs: 

1.     Replace Proposition 58 and Proposition 193 by limiting parent-and-child transfer and grandparent-to-grandchild transfer exclusions   - Effective 2/16/2021

2.     Replace Proposition 60(1986) and Proposition 90 (1988) by expanding senior replacement home transfers   - Effective 4/1/2021

Changes to Parent-and-Child and Grandparent-to-Grandchild Transfer Exclusions (Effective February 16, 2021)

Current laws allow parents, grandparents and children to pass on the existing assessed values of their primary residence and other properties up to $1 million in assessed values without reassessment. However, these programs will be limited with fewer tax savings opportunities. See below for the chart developed by the State Board of Equalization to compare the current law and the effects of Proposition 19, pending its enactment.

  ALERT! If you plan to record a deed before Proposition 19 becomes effective on February 16, 2021, please note that February 15, 2021 is President’s Day, a legal holiday, and county offices are closed.

 Changes to Senior Replacement Home Transfers (Effective Apri1 1, 2021)

Current laws allow seniors over 55 years old to transfer the taxable value of their existing home to their new replacement home, so long as the market value of the new home is equal to or less than the existing home's value.  The program was also limited to once in a lifetime, with additional restrictions where the replacement home is located (usually within the same county or within some counties that allow for reciprocity). These programs will be expanded with more flexibilities. See below for the chart developed by the State Board of Equalization to compare the current law and the effects of Proposition 19, pending its enactment.