Prop 19 Base Year Value Transfer Calculator
Homeowners 55+, disabled, or disaster victims can carry their low Prop 13 tax base to a new home anywhere in California, up to 3 times.
If you're 55+, severely disabled, or a disaster victim, you can transfer your old home's factored base year value to a replacement home anywhere in California. If the replacement costs the same or less, your tax base doesn't change at all. If it costs more, only the difference gets added to your old base year value — not the full new price.
Enter your original home's numbers and your replacement home's purchase price to see your new base year value.
Prop 19 Base Year Value Transfer Calculator
Your New Base Year Value
How this is calculated
First, eligibility is a hard gate: you must be 55 or older, severely and permanently disabled, or a victim of a wildfire or other governor-declared disaster — there's no partial version of this benefit for someone who doesn't meet one of those categories.
Age/disability-based transfers are capped at 3 uses in a lifetime; disaster and contamination victims face no cap. If you qualify, the tool compares your replacement home's purchase price to your original home's market value at sale. If the replacement price is equal to or less than that market value, your new base year value is simply your old factored base year value, unchanged — a full transfer.
If the replacement costs more, the excess (replacement price minus original market value) is added on top of your old base year value; you still don't pay tax on the replacement home's full market value. You have 2 years (before or after the sale) to complete the replacement purchase, and 3 years from the replacement purchase to file your claim with the county assessor.
Frequently Asked Questions
Who can transfer their property tax base under Prop 19?
Homeowners age 55 or older, severely and permanently disabled homeowners, and victims of a wildfire or other governor-declared disaster. Age/disability transfers are limited to 3 uses in a lifetime; disaster/contamination victims have no limit.
Can I move to any county in California and keep my low tax base?
Yes. Since April 1, 2021, Prop 19 made this statewide — you can transfer your base year value to a replacement home in any California county, not just counties that opted in (the old rule under Prop 60/90).
What if my replacement home costs more than the one I sold?
You still benefit. Your new base year value equals your original factored base year value plus the amount by which the replacement home's purchase price exceeds your original home's market value at the time of sale — not the replacement home's full price.
How long do I have to buy a replacement home and file my claim?
You must purchase or complete construction of the replacement home within 2 years of selling the original home (before or after), and file your claim with the county assessor within 3 years of the replacement purchase.
Is this the same as the inherited property exclusion?
No. This is a different Prop 19 provision — it lets a homeowner transfer their own tax base to a new home. The inherited property exclusion (a separate calculator) covers a parent-to-child transfer of a home after death.
This tool provides an educational estimate only and is not legal or tax advice. Confirm your exact base year value, timing windows, and required forms with your county assessor before relying on this figure.