California family reviewing property and estate documents to understand Proposition 19 transfer rules
California Proposition 19 · Effective 2021
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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.

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Parent-child rules 55+ base transfers Official BOE & Assessor sources
This page is general information about California property tax rules — not legal or tax advice. Proposition 19 is detailed and still being interpreted, and every property is different. Confirm how the rules apply to your situation with your County Assessor or the California State Board of Equalization (linked throughout), and consider speaking with a licensed attorney or tax advisor before you act.
The short answer

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.

The two parts of Proposition 19

What Proposition 19 covers

1 Family transfers

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

2 Base-value transfers

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

Context & process

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.

How TruPoint Legal can help

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 the deed at a flat $325 per property and files the parent-child exclusion form for a flat $100 — $425 in all for a typical parent-to-child transfer, confirmed before any work begins.

What a parent-to-child transfer costs
Deed prepared$325
Parent-child exclusion form filed$100
Flat total$425

County recording fee ($40–$130) is collected from you and paid to the county. Same-day e-recording available in all 58 California counties (+$50). An attorney typically charges $1,000 or more for the deed alone.

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.

Deed transfer & recording Quitclaim deed Interspousal transfer deed Trust transfer deed Living trust Start my deed online
Common questions

Proposition 19, answered

What is Proposition 19 in California?
Proposition 19 is a 2020 constitutional amendment that changed two California property tax rules: it narrowed the exclusion for transfers between parents and children (and grandparents and grandchildren), and it expanded the ability of homeowners who are 55 or older, severely disabled, or disaster victims to carry their existing taxable value to a replacement home. The official details are published by the State Board of Equalization.
When did Proposition 19 take effect?
The parent-child and grandparent-grandchild changes apply to transfers on or after February 16, 2021. The base-value transfer changes for homeowners 55 and older, severely disabled persons, and disaster victims apply on or after April 1, 2021.
Can I still transfer my home to my child without reassessment under Prop 19?
A family home may still pass between a parent and child with the exclusion if the child makes it their principal residence within one year and other conditions are met, and a claim is filed with the Assessor. There is also a value limit, above which part of the value is reassessed. Whether a specific transfer qualifies is determined by the rules published by the State Board of Equalization and your County Assessor.
Does the parent-child exclusion still cover rental or vacation property?
Under Proposition 19, the parent-child exclusion generally applies only to a family home or family farm. The earlier allowance for other property, such as rentals or vacation homes, no longer applies to transfers on or after February 16, 2021. The County Assessor and the State Board of Equalization are the authorities on how this applies.
How does the 55+ base-value transfer work under Prop 19?
A homeowner who is 55 or older can sell their primary residence and carry its existing taxable value to a replacement primary residence anywhere in California, buying or building the replacement within two years and filing a claim with the County Assessor. If the replacement is worth more than the original, the difference is added to the transferred value. The official requirements are on the State Board of Equalization website.
How many times can I transfer my property tax base under Prop 19?
For homeowners who are 55 or older or severely disabled, the base-value transfer may generally be used up to three times. Transfers tied to a wildfire or natural disaster have their own terms. Confirm the current rule for your situation with your County Assessor.
What did Proposition 19 replace?
Proposition 19 replaced the earlier parent-child and grandparent-grandchild transfer rules (for transfers on or after February 16, 2021) and the earlier senior and disabled-homeowner base-transfer programs (on or after April 1, 2021). It narrowed the family exclusions and expanded the base-value transfer to be statewide and usable up to three times.
How much does a Prop 19 parent-child transfer cost?
TruPoint Legal prepares the deed for a flat $325 and files the parent-child exclusion form for a flat $100 — $425 in all for a typical parent-to-child transfer. Same-day e-recording is available in all 58 California counties (+$50), and the county recording fee ($40–$130) is collected from you and paid to the county. A qualifying parent-child transfer owes no documentary transfer tax.
Can TruPoint tell me whether my transfer qualifies under Prop 19?
No. As a Legal Document Assistant, TruPoint Legal does not give legal or tax advice and does not decide eligibility — that determination is made by the County Assessor, and we encourage you to confirm it with a licensed attorney or tax advisor. Once you have decided how to proceed, TruPoint prepares the deed and the related claim form at your direction and e-records it for a flat fee.
Is Proposition 19 going to be repealed?
Not on the November 3, 2026 ballot. A third repeal effort, titled “Repeals Voter-Enacted Changes to Property Tax Rules for Transfers Between Family Members,” was cleared for circulation on November 6, 2025, but it does not appear among the fourteen measures the Secretary of State certified for that election. Earlier attempts in 2022 and 2024 also failed to qualify. As of August 2026 Proposition 19 remains in full effect, and any future attempt would target a later election. If you have been holding off on a transfer waiting for a repeal, that is worth revisiting with your tax advisor rather than continuing to wait.
My parent has died and the home is being inherited. How does Prop 19 apply?
The same rules apply to a transfer on death as to one made during life. The child must make the home their own principal residence, must file the claim with the County Assessor, and the exclusion is capped at the parent’s factored base year value plus $1,044,586. A common and expensive misunderstanding is that inheriting through a trust avoids Prop 19 — it does not. Property held in a trust is still subject to the same change-in-ownership rules when it passes to a child. Clearing title after a death and claiming the exclusion are separate steps, and both have deadlines.
What happens if I miss the filing deadline for the exclusion?
This is the failure we see most often, and it is avoidable. The exclusion is not automatic — it has to be claimed on the correct form with the County Assessor, and the transferee must apply for the Homeowners’ or Disabled Veterans’ Exemption within one year of the transfer. Miss it and the property is reassessed to current market value, with the new bill arriving months later when the transfer feels long settled. We prepare the deed and the claim form together so the two do not become separate errands.
Can I just record the deed myself and file the form later?
You can, and the risk is that the two halves come apart. The deed transfers the property; the claim form is what protects the assessment. A deed recorded without the Preliminary Change of Ownership Report completed correctly, or without the exclusion claim following it, produces exactly the reassessment you were trying to avoid — and by the time the notice arrives, the deed is already recorded and the one-year window may have closed. If you do it yourself, calendar the claim deadline the day you record.
Does putting the property in a trust or an LLC avoid Prop 19?
A revocable living trust does not change the Prop 19 analysis. Moving your own home into your own trust is not a change in ownership, so it does not reassess — but when the property later passes to your child, the Prop 19 rules apply exactly as they would without the trust. Entity transfers have their own change-in-ownership rules that are more complex and depend on ownership percentages. We are not tax advisors and cannot tell you which structure is right; that is a conversation for a CPA or an estate planning attorney.
Can you handle this if I live out of state or outside the country?
Yes, at the same flat fee. We prepare the deed and the claim form and email them with signing instructions. From another state you sign before any notary public licensed where you live, scan it back to us, and we e-record it with the California county. From outside the country the acknowledgment is normally taken at a U.S. embassy or consulate, and California also accepts a notary of that country, though some counties want the signature authenticated first. Note that the occupancy requirement applies to the child, not to you — the child claiming the exclusion still has to make the home their principal residence.
What do you need from me to get started?
The current recorded deed, or the property address and APN so we can pull it; the exact legal names of the parent and the child; whether the child will occupy the home as their principal residence; and, if the transfer follows a death, a certified copy of the death certificate. We prepare the deed, the Preliminary Change of Ownership Report, and the exclusion claim form at your direction. Intake takes about ten minutes and nothing is charged until we confirm the flat fee.

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.

Schedule a Consultation Call (408) 766-3532
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