California guide
Prop 19 in California: how to keep your property tax base when you move
Under Proposition 19, a California homeowner who is 55 or older, severely disabled, or whose home was hit by a wildfire or natural disaster can transfer the taxable value of their primary residence to a replacement home anywhere in California, bought or built within two years of the sale, up to three times. If the new home costs more, the difference is added to the transferred value.
By Angelica Bermudez, licensed California real estate salesperson with Keller Williams Realty Antelope Valley. Facts checked September 29, 2026.
Who can transfer their tax base
- Homeowners at least 55 years old.
- Severely disabled homeowners.
- Owners whose home was substantially damaged by a wildfire or a natural disaster declared by the Governor.
Both the home you sell and the one you buy must be your primary residence and eligible for the homeowners' exemption (or the disabled veterans' exemption). You must own and live in the original home when it sells, or within two years of buying or building the replacement.
The rules, before and after Prop 19
| Before Prop 19 (Props 60/90) | Prop 19 | |
|---|---|---|
| Timing | Replacement bought or built within 2 years of the sale | Replacement bought or built within 2 years of the sale |
| Where | Same county, or one of 10 counties with an intercounty ordinance | Anywhere in California |
| Value | Equal or lesser value only (100%–110%, depending on timing) | Any value — the amount above 100% is added to the transferred value |
| How many times | Once | Three times (once per disaster for disaster victims) |
What it does to the tax bill: a worked example
| Without Prop 19 | With Prop 19 | |
|---|---|---|
| Current home sold for | $700,000 | $700,000 |
| Its taxable (assessed) value | $350,000 | $350,000 |
| Replacement bought for | $900,000 | $900,000 |
| New taxable value | $900,000 | $350,000 + ($900,000 − $700,000) = $550,000 |
| 1% general levy per year | $9,000 | $5,500 |
In that example the transfer saves about $3,500 a year on the general levy alone, every year the owner stays. For a move-up buyer over 55 that changes the monthly cost of the next home — which is exactly what the read below is for.
How to claim it
- Sell and buy (or build) within two years of each other, in either order.
- Move into the replacement home. The claim is filed after both transactions close and you live there — not through escrow.
- File with the Assessor of the county where the replacement home is, within three years of buying it or finishing its construction.
- Use the right form: BOE-19-B (age 55 or older), BOE-19-DC (severely disabled, with a certificate of disability) or BOE-19-V (wildfire or natural disaster).
This is general information, not tax or legal advice. Confirm your eligibility with the county Assessor, and talk to a CPA about your own situation.
Prop 19 and inherited homes, briefly
Prop 19 also narrowed the parent-to-child exclusion from February 16, 2021: the child must make the home their primary residence and file for the homeowners' exemption within one year, and the exclusion is limited to the current taxable value plus $1 million (adjusted annually). Heirs who sell rather than move in generally get no transfer. The claim forms are BOE-19-P (parent and child) and BOE-19-G (grandparent and grandchild).
Prop 19 and a move in the Santa Clarita Valley
Several new communities in the valley have age-qualified neighborhoods — six of Tesoro Highlands' 13 planning areas and Tri Pointe's Altis at Skyline among them. See new homes in Santa Clarita. If the replacement is new construction, remember the Mello-Roos special tax is separate from the base-year transfer and is not reduced by it: what is Mello-Roos.
Your numbers
See what the move costs you with and without the transfer
A short read on your own numbers: what a sale would leave you, what that covers on the next home, and the monthly difference. If you qualify for Prop 19, the tax part of that difference shrinks — ask Angelica to run it both ways.
You will see where you stand before anyone asks you for anything.
Tell us about the home you already own.
Start typing your address, or pick the range you think it would sell for. Either works — the address is not required.
Roughly what would it sell for today?
Questions
What people ask about this
What is Prop 19 in California?
Proposition 19, passed by California voters in November 2020, lets homeowners 55 and older, severely disabled homeowners and wildfire or disaster victims transfer their property tax base to a replacement home anywhere in California, and it limits the parent-to-child reassessment exclusion.
Can I transfer my property tax base to a more expensive home?
Yes. If the replacement costs more than the home you sold, the difference is added to your transferred taxable value.
How many times can I use Prop 19?
Up to three times for homeowners 55 and older or severely disabled; disaster victims can use it once per disaster.
How long do I have to buy a replacement home under Prop 19?
The replacement must be bought or built within two years of selling the original home, before or after the sale.
Which form do I file for Prop 19 if I'm over 55?
BOE-19-B, filed with the Assessor of the county where the replacement home is, within three years of buying it.
Sources
Facts checked against these sources on September 29, 2026. General information, not legal, tax or lending advice.
Norma Angelica Bermudez · CA DRE #02447380
Keller Williams Realty Antelope Valley · CA DRE #01378477
1401 W Rancho Vista Blvd, Suite B, Palmdale, CA 93551