Prop 19 Base Year Value Transfer Explained
How homeowners 55 and older, severely disabled owners and disaster victims can take their low Prop 13 tax base to a new home anywhere in California.
Proposition 19 lets homeowners who are 55 or older, severely disabled, or victims of a wildfire or natural disaster sell their home and take its Prop 13 assessed value to a replacement home anywhere in California, up to 3 times. If the new home costs more than the old one (with a 5% or 10% allowance when you buy after selling), the difference is added to your tax base.
Who qualifies
- Age 55 or older on the date the original home is sold.
- Severely and permanently disabled.
- A victim of a wildfire or a natural disaster declared by the Governor.
Both homes must be your principal residence, and you must own and live in the original at its sale or within 2 years of buying the replacement. The benefit started April 1, 2021, replacing the older Prop 60/90/110 rules that allowed one transfer, within the same county or one of 10 participating counties.
The timing rules
- Buy or finish building the replacement within 2 years before or after selling the original.
- File the claim with the county assessor where the replacement is within 3 years of the purchase or completion. A late claim is still considered, but the transfer applies only from the lien date of the year you file it.
- Age and disability claims are limited to 3 in a lifetime; the State Board of Equalization tracks them statewide. Disaster claims have no limit.
The value test
Your tax base transfers unchanged if the replacement is of "equal or lesser value" than the original's market value when sold. What counts as equal or lesser depends on when you buy:
| Replacement bought or built | Equal or lesser value limit |
|---|---|
| Before the original is sold | 100% of the original's sale value |
| Within the first year after the sale | 105% |
| In the second year after the sale | 110% |
If the replacement costs more than the limit, the amount above it is added to your transferred base year value. The rest of the new home's price stays sheltered.
Worked examples
You sell a home worth $1,000,000 whose factored base year value (its assessed value for tax) is $300,000. At the 1% general levy alone (local bonds add more), that's $3,000 a year.
| Scenario | Replacement price | Limit | New assessed value | Tax at 1% |
|---|---|---|---|---|
| Buy before selling | $950,000 | $1,000,000 | $300,000 | $3,000 |
| Buy before selling | $1,100,000 | $1,000,000 | $400,000 | $4,000 |
| Buy within a year after selling | $1,050,000 | $1,050,000 | $300,000 | $3,000 |
| Buy in the second year after selling | $1,150,000 | $1,100,000 | $350,000 | $3,500 |
Without Prop 19, buying the $1,100,000 home would put about $11,000 a year on the tax bill. Voter-approved debt adds to the 1% in every county; see how property tax is calculated.
Things that trip people up
- It's the factored base year value that moves: your Prop 13 value with its yearly increases, not what you originally paid.
- File on time. Missing the 3-year window costs the years before you file.
- This isn't the inheritance rule. Passing a home to your children is a separate Prop 19 provision with its own value cap; see the Prop 19 inherited home cap.
Run your numbers
The Prop 19 Base Year Transfer Calculator applies the value test for your timing and shows the new assessed value. To see how a tax base grows over time, try the Prop 13 Assessment Growth Simulator.
Frequently Asked Questions
Who can transfer their property tax base under Prop 19?
Homeowners who are 55 or older, severely and permanently disabled, or whose home was substantially damaged or destroyed by a wildfire or a natural disaster declared by the Governor. The original and replacement homes must both be the owner's principal residence.
Can I move to a more expensive home and keep my tax base?
Yes. If the new home costs more than the "equal or lesser value" limit, the difference is added to your transferred base year value. You still pay far less than you would on the full purchase price.
How many times can I use the Prop 19 transfer?
Up to 3 times in your life for age or disability. The limit doesn't apply to wildfire or natural disaster victims.
How long do I have to buy the replacement home?
You must buy or finish building the replacement within 2 years before or after selling the original, and file the claim with the county assessor within 3 years of buying or completing the replacement.
Can I transfer my tax base to another county?
Yes. Since April 1, 2021, the replacement can be anywhere in California, not just in your county or one of the counties that used to accept transfers.
This article is for general information only and is not legal or tax advice. File claims with your county assessor, which makes the final determination. Sources: California State Board of Equalization, Proposition 19 Base Year Value Transfers comparison chart; Revenue and Taxation Code 69.6.