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 or older, 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 (up to 105% or 110% of your old home's sale price when you buy after selling), your tax base doesn't change. If it costs more, only the excess is 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
You must be 55 or older, severely and permanently disabled, or a victim of a wildfire or other governor-declared disaster. Someone who fits none of those categories gets no part of this benefit.
Transfers based on age or disability are limited to 3 in a lifetime. Wildfire and natural disaster victims have no limit. If you qualify, the tool compares your replacement home's purchase price with the "equal or lesser value" limit: your original home's market value at sale times 100% if you buy the replacement before selling, 105% if you buy it within a year after the sale, or 110% in the second year. At or below that limit, your new base year value is your old factored base year value, unchanged.
If the replacement costs more, the excess (replacement price minus that limit) 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; wildfire and natural disaster 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 has applied statewide. You can transfer your base year value to a replacement home in any California county. Under the old Prop 60/90 rules, only counties that opted in accepted transfers.
What if my replacement home costs more than the one I sold?
You still benefit. Only the amount above the "equal or lesser value" limit is added: 100% of your original home's sale value if you buy before selling, 105% if you buy within a year after, 110% in the second year. Your new base year value is your old factored base year value plus that excess, 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 move their own tax base to a new home. The inherited property exclusion, which has its own calculator, covers a home passing from parent to child.
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.