What is Proposition 19 in California?
Proposition 19 changed how California families and older homeowners keep a low property tax base when a home changes hands. It has two parts: transfers between parents and children, and base-value transfers for homeowners 55 and older. Here is how each works, with links to the official sources.
How does Proposition 19 work?
Under Proposition 13, a home’s taxable value is based on what the owner paid for it, rising only a limited amount each year. When the property has a “change in ownership,” the County Assessor generally reassesses it to current market value. Proposition 19, approved by voters in November 2020, changed two of the rules around that system.
First, it narrowed the exclusion for transfers between parents and children (and grandparents and grandchildren), effective February 16, 2021. Second, it expanded the ability of homeowners who are 55 or older, severely disabled, or disaster victims to carry their existing taxable value to a new home, effective April 1, 2021. The two parts are described below in general terms; whether a specific transfer qualifies is determined by the County Assessor, and each section links to the official source.
What Proposition 19 covers
Parent-child and grandparent transfers
Proposition 19 allows a family home (or family farm) to pass between parents and their children — or, in limited cases, between grandparents and grandchildren — without a full reassessment, but it narrowed the older rules. In general terms:
- The exclusion now applies only to a family home or family farm — not to other property such as rentals or vacation homes.
- The child must make the home their principal residence (and claim the homeowners’ exemption) within one year of the transfer.
- There is a value limit: the existing taxable value plus a set amount (about $1,044,586 for transfers from February 16, 2025 through February 15, 2027, adjusted periodically). Value above that is added to the new assessment.
- A claim must be filed with the County Assessor. These rules apply to transfers on or after February 16, 2021.
Official source: State Board of Equalization — Proposition 19 · Santa Clara County Assessor — Parent-to-Child
Homeowners 55+, disabled, or disaster victims
Proposition 19 also lets certain homeowners carry the taxable value of their current home to a replacement home, so a move does not reset their property tax to market value. In general terms:
- It applies to homeowners who are 55 or older, severely and permanently disabled, or victims of a wildfire or natural disaster.
- The taxable value can move to a replacement primary residence anywhere in California — not just within the same county.
- It can be used up to three times for those 55+ or disabled. The replacement can be any value; if it is worth more than the original, the difference is added to the transferred value.
- The replacement must be bought or built within two years of the sale, and a claim is filed with the County Assessor. These rules apply on or after April 1, 2021.
Official source: State Board of Equalization — Proposition 19 · Santa Clara County Assessor — Prop 19
What Prop 19 replaced, and how a claim is handled
What Proposition 19 replaced
For family transfers, Proposition 19 replaced the earlier parent-child and grandparent-grandchild rules for transfers on or after February 16, 2021, narrowing what qualifies. For base-value transfers, it replaced the earlier senior and disabled-homeowner programs on or after April 1, 2021 — which had generally been one-time and limited to certain counties — and made the benefit portable statewide and usable up to three times.
How a Proposition 19 claim is handled
These exclusions are generally claimed by filing a form with the County Assessor, often within a set period after the transfer or purchase. The correct form depends on which part of Proposition 19 applies, and the Assessor determines whether a transfer qualifies. The official forms and deadlines are published by the State Board of Equalization and your County Assessor.
We prepare the deed and the claim form, at your direction
Attorneys typically charge $1,000 or more to prepare and record a single deed. As a Registered Legal Document Assistant, TruPoint Legal prepares property deeds at a flat $275 per property, plus the related claim form when one applies.
When a Proposition 19 transfer calls for a new deed — for example, a parent conveying a home to a child — you can prepare and file the documents yourself, or TruPoint Legal can prepare the deed and the related claim form at your direction and e-record it across all 58 California counties. To be clear about our role: we prepare documents at your direction; we do not give legal or tax advice and we do not decide whether a transfer qualifies under Proposition 19. That determination rests with the County Assessor, and we encourage you to confirm it with a licensed attorney or tax professional first.
Proposition 19, answered
What is Proposition 19 in California?
When did Proposition 19 take effect?
Can I still transfer my home to my child without reassessment under Prop 19?
Does the parent-child exclusion still cover rental or vacation property?
How does the 55+ base-value transfer work under Prop 19?
How many times can I transfer my property tax base under Prop 19?
What did Proposition 19 replace?
Can TruPoint tell me whether my transfer qualifies under Prop 19?
Planning a Prop 19 transfer? Start with the deed
Understand the Proposition 19 rules, confirm your situation with the official sources, and let TruPoint prepare and e-record the deed and claim form at your direction — for a flat fee.