California Proposition 19 Calculator & Eligibility Quiz
Proposition 19 (2020) lets eligible California homeowners move the low, Proposition 13 assessed value of their current home to a replacement home — instead of being reassessed at the new home's full purchase price. For a long-held property, that can mean thousands of dollars a year in property-tax savings. (This is the 2020 property-tax measure, not the 2010 ballot proposition that shared the number 19.)
Use the eligibility quiz to check whether you qualify and learn the rules, then use the calculator to estimate your new taxable value and annual savings.
Step 1: Check your eligibility
Answer a few questions to see whether you likely qualify — and learn how each Proposition 19 rule works as you go.
Do you qualify for a Proposition 19 transfer?
Answer a few quick questions. We'll tell you whether you likely qualify to move your lower property-tax base to a new home — and explain each rule along the way.
Step 2: Estimate your transferred tax and savings
Enter your current assessed value, the sale price of your original home, the replacement price, and when you'll buy. We'll show the new taxable value and how much you save versus a full reassessment.
This models moving — not inheriting
Who qualifies for a Proposition 19 transfer?
You may transfer your base-year value if any one of these is true:
- At least one owner is age 55 or older, or
- An owner is severely and permanently disabled, or
- The home was substantially damaged or destroyed by a wildfire or governor-declared natural disaster.
And all of these conditions are met:
- Both the original and replacement homes must be your primary residence.
- The replacement can be anywhere in California.
- You must buy or build the replacement within two years of selling the original (before or after).
- Age- and disability-based transfers are limited to three in a lifetime; disaster transfers are not.
Only one owner needs to qualify by age or disability
You don't have to be the sole owner of the replacement home. As long as you're one of the purchasers and you meet the age or disability test, adding a spouse or child to title generally won't affect eligibility.
How the transferred value is calculated
Proposition 19 compares your replacement home's price to your original home's adjusted value — its sale price times a cap that depends on timing:
| When you buy the replacement | Equal-or-lesser cap |
|---|---|
| Before selling the original | 100% of the original sale price |
| Within 1 year after the sale | 105% of the original sale price |
| Within 2 years after the sale | 110% of the original sale price |
If the replacement is at or below that cap, your base-year value transfers unchanged. If it's above, only the excess is added to your transferred value:
Example (from the State Board of Equalization)
- Original home sale price (full cash value): $400,000
- Original factored base-year value: $100,000
- Replacement bought in year 1 for: $600,000
- Adjusted original value: $400,000 × 105% = $420,000
- Excess added: $600,000 − $420,000 = $180,000
New taxable value = $100,000 + $180,000 = $280,000 — far below the $600,000 a normal buyer would be assessed at.
What about inherited property?
Proposition 19 also changed the parent-child and grandparent-grandchild exclusion. Since February 16, 2021, an inherited home keeps its low assessed value only if a child (or eligible grandchild) makes it their own primary residence, and a value cap (about $1,044,586 for 2025–2027) applies to the excess. Inherited homes used as rentals or second homes are reassessed to market value. This calculator estimates the move / base-year-transfer scenario, not inheritance.
Two different “bases” — don’t confuse them
Property-tax basis and income-tax cost basis are separate systems:
- Property-tax basis determines California property taxes and is governed by Proposition 13/19. This is what gets reassessed on an inheritance.
- Income-tax cost basis determines capital gains when the property is sold and is governed by federal and state income-tax rules — including a potential step-up in basis at death.
These aren't contradictory. An heir can receive a step-up in basis for capital-gains purposes and, at the same time, have the property reassessed for property-tax purposes. This page is about the property-tax side only; consult a tax professional about capital-gains basis.
Proposition 19 key dates
| Date | What happened |
|---|---|
| November 3, 2020 | California voters approve Proposition 19. |
| February 16, 2021 | New parent-child (and grandparent-grandchild) inheritance rules take effect. |
| April 1, 2021 | 55+, disabled, and disaster base-year transfer (portability) rules become operative. |
| Feb 16, 2025 – Feb 15, 2027 | Current intergenerational exclusion amount: $1,044,586 (adjusted biennially). |
Frequently Asked Questions
What does Proposition 19 do for homeowners who move?
It lets eligible homeowners transfer the factored base-year (Proposition 13) value of their primary residence to a replacement primary residence anywhere in California, so the new home is not fully reassessed at its purchase price.
Who is eligible for a Proposition 19 base-year value transfer?
Homeowners where at least one owner is 55 or older, an owner is severely and permanently disabled, or the home was a victim of a wildfire or governor-declared natural disaster.
How many times can I use a Proposition 19 transfer?
Age-55 and disability transfers may be used up to three times in a lifetime, including any prior Proposition 60/90 transfers. Wildfire and natural-disaster transfers are not subject to the three-time limit.
What happens if my new home costs more than my old one?
You still keep the transfer. The amount the replacement price exceeds the original's adjusted value (100%, 105%, or 110% of the original sale price depending on timing) is added to your transferred base-year value.
How is the 105% or 110% adjustment applied?
If you buy the replacement before selling, the cap is 100% of the original's sale price. Within the first year after the sale it is 105%; within the second year it is 110%. Only the amount above that cap is added.
What is the deadline to buy the replacement home?
The replacement must be purchased or newly constructed within two years of the sale of the original home — either before or after the sale.
Does Proposition 19 also change inherited property?
Yes. Since February 16, 2021, an inherited home keeps its low assessed value only if a child (or grandchild) makes it their own primary residence, and even then a value cap (about $1.04 million for 2025–2027) applies to the excess. This calculator estimates the move scenario, not inheritance.
Is this calculator an official determination?
No. It is an educational estimate. The county assessor determines official eligibility and the transferred value, and property-specific charges such as Mello-Roos are not included.
Learn More
This page is educational and summarizes general California property-tax concepts under Proposition 19 (Revenue & Taxation Code § 69.6). It does not determine official eligibility, a property's assessed value, or a tax bill, and is not legal or tax advice. County assessors determine official values and eligibility.