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What does it mean for you?

Prop 19 allows homeowners who are over 55, disabled, or wildfire/disaster victims to transfer primary residence’s tax base to replacement residence. Changes taxation of family-property transfers. Establishes fire protection services fund.


The Opportunity is Now!


Proposition 19 went into full effect April 1, 2021, allowing homeowners who purchase a replacement home of greater value than their original home to transfer their tax base with an adjustment to account for the value difference. The portion that is over the value of the original home will be reassessed at current market



Get the right information



Proposition 19 changes two programs currently administered by county assessors:

1. Parent-Child Transfers (Prop. 58)/Grandparent-Grandchild Transfers (Prop. 193), effective February 16, 2021; and

2. Senior Citizen and Disaster Relief Tax Base Transfers (Prop. 60/90 /50/171 ), effective April 1, 2021.

For assistance, please call (213) 974-3441 or email [email protected]