Proposition 19


Proposition 19

In November 2020, California voters passed Proposition 19, which makes changes to property tax benefits for families, seniors, severely disabled persons, and victims of natural disaster in our state. This page provides an overview of the changes that Proposition 19 makes to some of the Property Tax benefits.

Disclaimer: The information provided is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance, or relied upon for any purpose, but is instead a presentation of summary information. Proposition 19 is a constitutional amendment, so additional legislation, regulations, and statewide guidance are expected to clarify its implementation. If there is a conflict between the information provided here and the proposition or any legal authorities implementing or interpreting the proposition, the text of the proposition and the other implementing or interpretive authorities will prevail. Please continue to visit our website or the website of the State Board of Equalization for more information. We encourage you to consult an attorney for advice on your specific situation.

What is Proposition 19?

On November 3, 2020, California voters approved Proposition 19, the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act. Proposition 19 is constitutional amendment that limits people who inherit family properties from keeping the low property tax base unless they use the home as their primary residence, but it also allows homeowners who are over 55 years of age, disabled, or victims of a wildfire or natural disaster to transfer their assessed value of their primary home to a newly purchased or newly constructed replacement primary residence up to three times.

The new law will make important changes to two existing statewide property tax saving programs:

  • Replace Proposition 58(1986) and Proposition 193(1996) by limiting parent-and-child transfer and grandparent-to-grandchild transfer exclusions (See current Prop. 58/193 here) – Effective 2/16/2021
  • Replace Proposition 60(1986) and Proposition 90 (1988) programs for home transfer by seniors and severely disabled persons (See current Prop. 60/90 programs here) – Effective 4/1/2021

Changes to Parent-and-Child and Grandparent-to-Grandchild Transfer Exclusions
(Effective February 16, 2021)

Current laws allow parents, grandparents and children to pass on the existing assessed values of their primary residence and other properties up to $1 million in assessed values without reassessment. However, under Proposition 19 these programs will be limited with fewer tax savings opportunities. See below for the chart developed by the State Board of Equalization to compare the current law and the effects of Proposition 19.

Parent-Child & Grandparent-Grandchild Exclusion

  Current Law Proposition 19

Principal Residence
  • Principal residence of transferor
  • No value limit
  • Residence and homesite (excess land may be excluded as “other property”)
  • Principal residence of transferor and transferee
  • Value limit of current taxable value plus $1,000,000 (as annually adjusted)
  • Family homes and farms

Other Real Property
  • Transferor lifetime limit of $1,000,000 of factored base year value
  • Eliminates exclusion for other real property other than the principal residence

Grandparent-Grandchild Middle Generation Limit
  • Parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
  • No change: parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer

Filing Period
  • File claim within 3 years or before transfer to third party
  • File for homeowners’ exemption within 1 year of transfer

Implementing Statute
  • Revenue & Taxation Code section 63.1 (implements Propositions 58/193)
  • To be determined

Important Dates
  • Through February 15, 2021
  • Effective February 16, 2021

Alert! If you plan to record a deed before Proposition 19 becomes effective on February 16, 2021, please note that February 15, 2021 is President’s Day, a legal holiday, and our Office is closed. We expect a high volume of document submissions during that time, any discrepancies or errors found in the process may require additional time to clarify or correct, which may cause further delay on the recording timeline. Early recording is highly recommended. Please see here for more information on recording a document.

For more information for current programs visit


Changes to Senior Replacement Home Transfers
(Effective April 1, 2021)

Current laws allow seniors over 55 years old and severely disabled persons to transfer the taxable value of their existing home to their new replacement home, so long as the market value of the new home is equal to or less than the existing home’s value. The program was also limited to once in a lifetime, with additional restrictions where the replacement home is located (usually within the same county or within some counties that allow for reciprocity). Proposition 19 will make these programs more flexible. See below for the chart developed by the State Board of Equalization to compare the current law and the effects of Proposition 19.

Base Year Value Transfer – Persons At Least Age 55/Disabled

  Current Law Proposition 19

Type of Property
  • Principal residence
  • Principal residence

  • Purchase or newly construct residence within 2 years of sale
  • Purchase or newly construct residence within 2 years of sale

Location of Replacement Home
  • Anywhere in California

Value Limit
  • Equal or lesser value ​
    • ​100% if replacement purchased/new construction prior to sale
    • 105% if replacement purchased/new construction in first year after sale
    • 110% if replacement purchased/new construction in second year after sale
  • Any Value
  • Amount above 100% is added to transferred value

How many transfers?
  • One time
  • Exception: After using once for age, second time for subsequent disability
  • Three times

Implementing Statute
  • Revenue & Taxation Code section 69.5 (implements Propositions 60/90/110)
  • To be determined

Important Dates
  • Through March 31, 2021
  • Effective April 1, 2021

For more information on current programs, visit