Proposition 19, as passed by voters on November 3, 2020, provides for changes pertaining to the Parent-to-Child and Grandparent-to-Grandchild property revaluation exclusion rules effective February 16, 2021.   Additional changes pertaining to the provisions of transferring a taxpayer’s factored base year value to another residence for seniors, severely disabled persons, and victims of natural disasters took effect on April 1, 2021.  

Information regarding the implementation of Prop. 19 is currently evolving.  We strive to ensure that the most up-to-date information possible is available to you, and will update this page with any changes. 

If you have any questions regarding Parent-to-Child or Grandparent-to-Grandchild Exclusions, Base Year Value Transfers, or Disaster Relief information relevant to Prop. 19, please contact our office at (559) 852-2486 and we will be happy to provide you with the information and forms that you need. 

For information related to the Prop. 19 impact, please click one of the following links or scroll down:

More Information on Proposition 19
Parent-to-Child Exclusions
Base Year Value Transfers
Disaster Relief for Victims of Wildfires or Governor Declared Natural Disasters
Additional Resources

Parent-to-Child Exclusions

Under the provisions of Proposition 19, the transfer of a principal place of residence or family farm from parents to their children may be excluded from reappraisal for property tax purposes if it becomes the principal residence of one of their children.  In order to qualify for this exclusion, a claim form must be completed and signed by the transferors and a transferee and filed with the Assessor.

Under certain circumstances, transfers of a principal place of residence or family farm from grandparents to grandchildren may also be excluded from reassessment.  In order to qualify for the exclusion, the parents of the grandchild must be deceased as of the date of transfer.

For transfers that occurred ON OR AFTER February 16, 2021 please use these forms:

Parent to Child Prop. 19 Exclusion Form
Grandparent to Grandchild Prop. 19 Exclusion Form

For transfers that occurred PRIOR TO February 16, 2021, including transfers resulting from the death of a property owner, please contact our office to have the appropriate form sent to you.

For additional information, please see our Proposition 19 - Parent to Child Transfer Guide

Base Year Value Transfers

Under the provisions of Proposition 19, homeowners age 55 or older, or who are severely disabled may transfer their factored base year value from their primary residence to a replacement residence anywhere in the state of California up to three times, subject to value limitations.  Properties become eligible for a base year value transfer at the date of sale of the original residence, or the date of purchase or completion of new construction of the replacement residence, whichever is latest, within a two year time period.

For properties that became eligible for base year value transfer ON OR AFTER April 1, 2021 please use these forms:

Base Year Value Transfer - Age 55 and Older Prop. 19 Exclusion Form
Base Year Value Transfer - Disabled Persons Prop. 19 Exclusion Form
* Base Year Value Transfer claims for Disabled Persons must also include a Certificate of Disability Form

For properties that became eligible for base year value transfer PRIOR TO April 1, 2021 please use these forms:

Base Year Value Transfer - Age 55 and Older Prop. 60 Exclusion Form
Base Year Value Transfer - Disabled Persons Prop. 90 Exclusion Form
* Base Year Value Transfer claims for Disabled Persons must also include a Certificate of Disability Form

For additional information, please see our Proposition 19 - Base Year Value Transfer Guide

Disaster Relief

Under the provisions of Proposition 19, the factored base year value of a principal residence that is destroyed in a wildfire or other natural disaster as declared by the Governor may be transferred to a replacement residence anywhere in the state of California.  If the replacement home is of greater value than the original residence, an adjustment to value will be necessary.

If your property was a principal residence that was destroyed by a regional wildfire or other natural disaster as declared by the Governor, you may submit the Claim for Transfer of Base Year Value to Replacement Residence form.

For additional information, please see our Proposition 19 - Base Year Value Transfer Guide

The disaster relief provided for under Prop. 19 does not apply to properties damaged in isolated incidents rather than region-wide natural disasters.  If your property was destroyed or damaged due to a calamity other than a wildfire or a natural disaster as declared by the Governor, please use the Disaster Relief Claim Form.

Additional Resources:

California State Board of Equalization Proposition 19 Information Page

California State Board of Equalization Proposition 19 Fact Sheet

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