California Prop 19 Statistics: Transfer Claims by County

Sharply. Before Prop 19, Propositions 58/193 let parents pass a home to children with no reassessment and no value cap. Prop 19 (effective February 16, 2021) replaced that with a narrower exclusion — the child must make it their principal residence, and only the first ~$1M of value is protected. Claims granted statewide fell from 64,610 in 2018-19 to 21,363 in 2024-25 (-67%). Note these are claims processed per fiscal year; many Prop 58/193 claims after 2021 are trailing pre-Prop-19 transfers still being worked.

Yes. Prop 19 expanded the old Prop 60/90/110 rules so homeowners 55+ (and the severely disabled or disaster victims) can transfer their low Proposition 13 base to a replacement home anywhere in California, up to three times. Senior/55+ base-transfer claims granted roughly doubled — from 6,160 in 2018-19 to 12,591 in 2024-25 (+104%).

Los Angeles County processes the most, followed by San Diego, Orange, Riverside and Sacramento — roughly in line with population. See the full county table above; you can sort it by claims filed or granted.

Claims processed by county assessors — filed, granted, or denied — in each fiscal year, as reported to the California State Board of Equalization. A claim is a homeowner's application for an exclusion; not every transfer files one, and post-2021 Prop 58/193 figures include pre-Prop-19 transfers still being processed. Treat them as a workload/adoption signal, not an exact transfer count.