Prop 19 in California: The Two Property Tax Rules, Explained
Proposition 19, approved by California voters in November 2020, rewrote two parts of Proposition 13 at once. It narrowed the rule that let parents pass their low property-tax value to their children, and it widened the rule that lets older homeowners keep their low value when they move. This page sets out both rules in the statute's own words, the forms and deadlines, and what the Board of Equalization's claim counts show since, with links to the detailed pages for each situation.
Quick answer
Inheriting a home (parent to child, on or after February 16, 2021): no reassessment only if it was the parent's home and becomes the child's home within a year, and only up to the old taxable value plus $1,044,586 (transfers through February 15, 2027); file BOE-19-P within three years (R&T §63.2). Moving at 55+ (or severely disabled, or after a wildfire or disaster), on or after April 1, 2021: take your taxable value to a replacement home anywhere in California, bought within two years of selling, up to three times; file BOE-19-B within three years (R&T §69.6).
Rule 1: passing a home to your children (R&T §63.2)
§63.2(a) opens:
(a) Notwithstanding any provision of this chapter, beginning on and after February 16, 2021, a change in ownership shall not include, in whole or in part, any of the following purchases or transfers for which a claim is filed:
and the two conditions that do most of the narrowing, §63.2(a)(1)(A) and (B):
(A) The transfer is required to be of a principal residence of the transferor, and become the principal residence of the transferee within one year of the transfer.
(B) The transferee shall file for the homeowners’ or disabled veterans’ exemption within a year of the transfer, and the exclusion shall be removed on the date an eligible transferee, or a subsequent eligible transferee who files for the homeowners’ or disabled veterans’ exemption within one year, is no longer eligible for either the homeowners’ or disabled veterans’ exemption.
The value protected is set by §63.2(d): the home's taxable value just before the transfer, plus any market value above that taxable value and $1,000,000. The Board of Equalization adjusts the $1,000,000 every other February 16:
| Date of transfer | Amount |
|---|---|
| February 16, 2021 – February 15, 2023 | $1,000,000 |
| February 16, 2023 – February 15, 2025 | $1,022,600 |
| February 16, 2025 – February 15, 2027 | $1,044,586 |
Source: BOE Letter to Assessors 2025/009; the next adjustment is in February 2027. Family farms qualify separately, parcel by parcel (§63.2(a)(2)). Transfers from grandparents qualify only where the grandchild's parents (the grandparents' children) are deceased. Transfers on or before February 15, 2021 stay under the old Prop 58/193 rule, §63.1: Prop 58 vs Prop 19.
The claim is BOE-19-P (Rev. 04 (07-25)), or BOE-19-G (Rev. 05 (07-25)) for grandparents. §63.2(f)(1)(A):
(A) Within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to the transfer of the real property to a third party, or an eligible transferee no longer occupies the residence, whichever is earlier.
§63.2(f)(1)(B) also treats a claim as timely within six months after a supplemental or escape assessment notice for the transfer. Worked numbers: the Prop 19 calculator; inherited homes in detail: reassessment after a death.
Rule 2: moving at 55+, disabled, or after a disaster (R&T §69.6)
§69.6 begins “Notwithstanding any other law, on and after April 1, 2021, the following shall apply:” and its subdivision (a) sets the rule:
(a) Pursuant to subdivision (b) of Section 2.1 of Article XIIIA of the California Constitution, any person over 55 years of age, any severely and permanently disabled person, or a victim of wildfire or natural disaster who resides in property that is eligible for either the homeowners’ exemption, under subdivision (k) of Section 3 of Article XIII of the California Constitution and Section 218, or the disabled veteran’s exemption, under subdivision (a) of Section 4 of Article XIII of the California Constitution and Section 205.5, may transfer, subject to the conditions and limitations provided in this section, the taxable value of that property to any replacement dwelling that is purchased or newly constructed by that person as their principal residence within two years of the sale by that person of the original property, provided that the taxable value of the original property shall not be transferred to the replacement dwelling until the original property is sold. A person shall not be allowed to transfer the taxable value of a primary residence pursuant to this section more than three times as a claimant who is over 55 years of age or severely or permanently disabled.
A replacement home worth more than the one sold can still qualify; the section adjusts the transferred value upward for the difference, and the property tax transfer page works through it. The claim is BOE-19-B (Rev. 04 (05-25)); BOE-19-D for severely and permanently disabled owners and BOE-19-V for wildfire or disaster victims, filed “within three years of the date the replacement dwelling was purchased or the new construction of the replacement dwelling was completed” (§69.6(c)(1)). The older rules it replaced: Prop 60 and Prop 90.
What changed in the numbers
The Board of Equalization's count of claims granted statewide shows both effects. Parent-child exclusions granted fell from 64,610 in 2018-19 to 21,363 in 2024-25 (-67%); 55+ and similar base-year transfers granted rose from 6,160 to 12,591 (+104%).
These are claims processed in each fiscal year, not transfers that occurred that year, and the parent-child count includes older Prop 58/193 claims still being processed. County by county: Prop 19 statistics.
Which page do you need?
- Estimating the new value of an inherited home: Prop 19 calculator.
- A parent has died and the home is passing to you: reassessment after a death.
- Planning ahead, and what still works since 2021: Prop 19 loopholes.
- Selling and buying at 55 or older: property tax transfer and senior property tax relief.
- A transfer before February 16, 2021: Prop 58; a move before April 1, 2021: Prop 60 and 90.
- Adding a child to title or a joint tenancy: joint tenancy and property tax.
- The claim counts by county: Prop 19 statistics.
Frequently Asked Questions
What is Prop 19 in California?
Proposition 19 (November 2020) changed two California property-tax rules. For transfers from parents to children (and, where the parents are deceased, grandparents to grandchildren) on or after February 16, 2021, it limits the reassessment exclusion to a family home the child makes their principal residence within a year, or a family farm, and caps the value protected (R&T §63.2). For homeowners over 55, severely disabled, or victims of wildfire or natural disaster, it lets them move their Prop 13 taxable value to a replacement home anywhere in California, from April 1, 2021, up to three times for the over-55 and disabled groups (R&T §69.6).
Does Prop 19 apply to an inherited house?
Yes, to a house inherited from a parent (or from a grandparent whose own child, the grandchild's parent, is deceased) on or after February 16, 2021. The old taxable value carries over only if the home was the parent's principal residence and becomes the child's principal residence within one year, and the child files for the homeowners' or disabled veterans' exemption within a year. The protection is the old taxable value plus the BOE-adjusted allowance ($1,044,586 for transfers February 16, 2025 through February 15, 2027); market value above that is added. A rental or second home is reassessed in full unless it is a family farm.
What form do I file for Prop 19?
For a parent-child transfer, BOE-19-P (Rev. 04 (07-25)); for grandparent-grandchild, BOE-19-G (Rev. 05 (07-25)). For a 55+ base-year transfer, BOE-19-B (Rev. 04 (05-25)); severely and permanently disabled owners use BOE-19-D and wildfire or disaster victims BOE-19-V. All five are filed with the county assessor's office (Board of Equalization forms list).
What is the deadline to file a Prop 19 claim?
Parent-child: within three years of the transfer, or before the property is transferred to a third party or the child stops living in it, whichever is earlier; a claim is also timely within six months of the mailing of a supplemental or escape assessment notice for that transfer (R&T §63.2(f)(1)). 55+ transfer: within three years of buying or finishing the replacement home (§69.6(c)(1)); a late claim applies only from the lien date of the year it is filed.
What is the $1,044,586 Prop 19 amount?
Section 63.2(d) sets the new taxable value of an inherited family home at its old taxable value, plus any market value above the old taxable value and $1,000,000. The Constitution has the Board of Equalization adjust the $1,000,000 for inflation every other February 16; for transfers February 16, 2025 through February 15, 2027 it is $1,044,586 (BOE Letter to Assessors 2025/009). The next adjustment is in February 2027.
How many times can you use Prop 19 to transfer a base year value?
Three times for an owner over 55 or severely and permanently disabled: §69.6(a) says a person "shall not be allowed to transfer the taxable value of a primary residence pursuant to this section more than three times" in those groups. The limit does not apply to victims of wildfire or natural disaster (§69.6(b)(6)). The replacement home must be bought or built within two years of selling the original, and can be in any California county.
Learn More
Sources: Revenue and Taxation Code §§63.1, 63.2 (as amended by SB 293, effective January 1, 2026) and 69.6, current text from the Legislature's bulk data (quotations verbatim); California Constitution art. XIII A §2.1; Board of Equalization Letter to Assessors 2025/009 (the adjusted amount), BOE forms list (form revisions) and BOE Table G (claims by fiscal year). Educational information, not legal or tax advice.
Last reviewed: November 2026.