What is Proposition 19?
Proposition 19, or the Home Protection for Seniors, Severely Disabled, Families and Victims of Wildfire or Natural Disasters Act, is a Constitutional Amendment which changed two programs currently administered by county assessors:
Base Year Value Transfers
Proposition 19 lets some homeowners transfer the assessed value of their primary home to a new home. Property owners may qualify if they are:
- Age 55 or older;
- Severely disabled;
- A victim of a wildfire or natural disaster.
Eligible property owners can transfer their tax base to a newly purchased or newly built primary home anywhere in California. This can be done:
- Up to 3 times per lifetime, or
- Once per disaster, if the home was damaged or destroyed.
Intergenerational Transfers
When someone passes away in California, their property is reassessed based on the owner's date of death. Under Proposition 19, some children or grandchildren may qualify for a reduced reassessed value, based on the prior owner's tax base. To qualify, the following must be true:
- The property was the parent’s or grandparent’s primary residence.
- The child or grandchild makes it their primary residence within one year, as shown by an approved homeowners' exemption.
- For grandparent-to-grandchild transfers only, the child of the grandparent (the grandchild’s parent) must have passed away before the transfer.
Forms
General
- BOE-502-A: Preliminary Change of Ownership Report
- BOE-502-AH: Change of Ownership Statement
- BOE-502-D: Change in Ownership Statement Death of Real Property Owner
Parent/Child Transfer Forms
Base Year Transfer Forms
- BOE-19-B: Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years
- BOE-19-C: Certification of Value by Assessor for Base Year Value Transfer
- BOE-19-D: Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
- BOE-19-DC: Certificate of Disability
- BOE-19-V: Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster
- BOE-60-NR: Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling Under Revenue and Taxation Code Section 69.5 (Propositions 60/90/110)
Related
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Change in Ownership
All deeds recorded in Marin County are reviewed by Marin County Assessor staff to determine which properties require reappraisal under the law.
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Death of a Real Property Owner
How the passing of property owners may affect ownership and assessment.
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Exclusions and Exemptions
Information about how to apply for tax exclusions.