How to File Proposition 19: Complete Application Guide for LA County

Filing a Proposition 19 claim requires submitting the appropriate form to your new county's assessor within three years of purchasing your replacement home. You'll need proof of age (driver's license or birth certificate), closing documents from both properties showing sale and purchase prices, and evidence that both homes served as your primary residence. Most LA County claims are processed within 4-8 weeks after submission. The form is not filed through escrow—you must complete and submit it yourself after both transactions are finished.

Quick Filing Guide

Step	What You Need	Where to Get It
Choose Form	Age 55+ use BOE-19-B, Disabled use BOE-19-D + BOE-19-DC	LA County Assessor or boe.ca.gov
Gather Documents	Sale/purchase docs, ID, residency proof	Your closing documents and DMV
Complete Form	15-30 minutes to fill out	Download form, complete at home
Submit to Assessor	Mail or deliver in person	LA County Assessor's Office
Wait for Confirmation	4-8 weeks typical processing time	Assessor will contact you

Understanding the Proposition 19 Filing Process

The Proposition 19 filing process is not automatic. Even though you qualify for the tax base transfer, you must proactively submit a claim to receive the benefit. This is different from a typical real estate transaction—your escrow company won't handle this for you, and your realtor can't file it on your behalf.

Here's what makes the filing process unique:

Filing Happens After Your Move

Unlike many property tax matters that are handled at closing, Proposition 19 claims must be filed after both transactions are complete. You need to have sold your original primary residence and purchased (or completed construction of) your replacement primary residence before you can file.

Why the delay? The county assessor needs to verify:

• The sale price of your original property (Full Cash Value)
• The purchase price of your replacement property (Full Cash Value)
• Your original Factored Base Year Value from the old property
• Whether the properties qualify as primary residences
• The dates of both transactions (to confirm they're within the two-year window)

You're Filing with Your NEW County, Not Your Old One

A common source of confusion: you file the claim with the assessor's office in the county where your replacement property is located, not where you moved from.

Example: If you're moving from a home in Pasadena (LA County) to a condo in San Diego (San Diego County), you file with the San Diego County Assessor, not LA County.

For moves within LA County—say from Pasadena to South Pasadena—you still file with LA County Assessor, but it's important to understand they're assessing your new property, not adjusting your old one.

The Three-Year Filing Window

You have up to three years from the date you purchase your replacement property to file your claim. However, filing earlier has advantages:

If you file within the first year:

• Your benefit applies retroactively from the date of purchase
• You'll receive a refund for any excess taxes paid during processing

If you file in years 2-3:

• Benefit still applies retroactively
• But you've been paying higher taxes in the meantime (refunded later)
• Processing may take longer

Best practice: File within 60-90 days of moving into your new home to minimize interim tax payments and ensure smooth processing.

Which Form Do You Need? Decision Tree

The correct form depends on why you qualify for Proposition 19:

START HERE: Why do you qualify for Prop 19?

├─ I'm age 55 or older
│   → Use Form BOE-19-B
│   → Download: boe.ca.gov/proptaxes/pdf/boe19b.pdf
│
├─ I'm severely and permanently disabled
│   → Use Form BOE-19-D (main claim)
│   → PLUS Form BOE-19-DC (physician's certification)
│   → Download: boe.ca.gov/proptaxes/prop19.html
│
└─ My home was destroyed by wildfire/natural disaster
    → Use Form BOE-19-V
    → Download: boe.ca.gov/proptaxes/pdf/boe19v.pdf
    → Note: Must be Governor-declared disaster

If you're 55+ AND disabled: Use BOE-19-B (age-based form is simpler and faster to process)

If you're both a senior and disaster victim: You can use EITHER form, but BOE-19-B is typically processed faster

Complete Required Documentation Checklist

Before you start filling out your form, gather all required documents. Missing documentation is the #1 cause of processing delays.

Category 1: Proof of Eligibility

Age 55+ Qualification:

• ☐ Copy of California driver's license (showing date of birth)
• ☐ OR copy of birth certificate
• ☐ OR valid passport

Severe Disability Qualification:

• ☐ Completed Form BOE-19-DC (Certificate of Disability)
• ☐ Must be signed by licensed physician
• ☐ Must certify disability is "severe and permanent"

Disaster Victim Qualification:

• ☐ Documentation of Governor-declared disaster
• ☐ Proof property was substantially damaged (insurance claim, contractor estimate)
• ☐ Photos of damage (if available)
• ☐ FEMA assistance documentation (if applicable)

If you're filing due to wildfire damage, see our detailed guide on property values after the Pacific Palisades fire for additional context on replacement property decisions.

Category 2: Original Property Documentation

Sale Documents:

• ☐ Final Closing Disclosure (HUD-1) or Settlement Statement
• ☐ Shows final sale price (Full Cash Value of original property)
• ☐ Shows date of sale/close of escrow
• ☐ Copy of Grant Deed (recorded deed showing you as seller)

Tax Base Verification:

• ☐ Most recent property tax bill from original property
• ☐ Shows your Factored Base Year Value (assessed value)
• ☐ OR copy of assessment notice

Residency Proof for Original Property:

• ☐ Prior year's property tax bill showing Homeowners' Exemption
• ☐ OR utility bills in your name
• ☐ OR voter registration at that address
• ☐ OR California driver's license with that address

Category 3: Replacement Property Documentation

Purchase Documents:

• ☐ Final Closing Disclosure or Settlement Statement
• ☐ Shows purchase price (Full Cash Value of replacement property)
• ☐ Shows date of purchase/close of escrow
• ☐ Copy of Grant Deed (recorded deed showing you as buyer)

Ownership Verification:

• ☐ Deed shows you as owner (or co-owner with spouse)
• ☐ If purchased in a trust: Copy of trust document excerpt
• ☐ If purchased with non-spouse co-owner: Explanation required

Residency Proof for Replacement Property:

• ☐ Evidence you moved in within required timeframe
• ☐ Updated California driver's license with new address
• ☐ Utility bills in your name at new address
• ☐ Voter registration at new address

Category 4: Optional But Helpful Documents

If Replacement Property Cost More Than Original:

• ☐ Calculation worksheet showing the "greater value" formula
• ☐ Clear documentation of both Full Cash Values

If Purchasing in a Trust or LLC:

• ☐ Complete trust document or LLC operating agreement
• ☐ Documentation that YOU are the beneficial owner/occupant

If You Previously Used Prop 60/90:

• ☐ Documentation of prior use (to confirm you haven't exceeded lifetime limit)
• ☐ Note: Old Prop 60/90 uses generally don't count against Prop 19's three-time limit

Step-by-Step Filing Process

Prerequisites Before You Begin:

• ☐ You've sold your original primary residence
• ☐ You've purchased and moved into your replacement primary residence
• ☐ Both transactions occurred within two years of each other
• ☐ You have all required documents gathered (see checklist above)

Step 1: Download and Review the Correct Form

Visit: boe.ca.gov/proptaxes/prop19.html

Download Form BOE-19-B (or BOE-19-D/BOE-19-V if applicable). Review the instructions page carefully before starting.

Time estimate: 10 minutes to review

Pro tip: Print the form instructions separately and have them open while you fill out the form—don't try to do it from memory.

Step 2: Complete Section 1 - Claimant Information

This section asks for your basic information:

• Full legal name (must match your ID)
• Social Security Number (required for tracking lifetime usage limit)
• Mailing address
• Phone number and email (important—assessor will contact you here)

Gotcha to avoid: If you're married and purchasing jointly, list BOTH names, but only one Social Security Number is required (the person claiming the exemption).

Time estimate: 5 minutes

Step 3: Complete Section 2 - Original Property Information

Provide details about the home you sold:

• Complete address (street, city, county, ZIP)
• Assessor's Parcel Number (APN) - found on your old property tax bill
• Date property was sold (close of escrow date)
• Sale price/Full Cash Value
• Your Factored Base Year Value (from your last tax bill before selling)
• Date you originally purchased this property (if known)

Gotcha to avoid: The "Full Cash Value" is the final sale price shown on your closing documents—not the listing price, not the offer price, but the actual amount the buyer paid.

Time estimate: 10 minutes

Step 4: Complete Section 3 - Replacement Property Information

Provide details about the home you purchased:

• Complete address (street, city, county, ZIP)
• Assessor's Parcel Number (APN) - found on your new property tax bill or deed
• Date property was purchased (close of escrow date)
• Purchase price/Full Cash Value
• Date you moved in and established primary residence
• Type of ownership (sole owner, joint with spouse, trust, etc.)

Gotcha to avoid: The move-in date matters. You must have moved in within two years of selling your original property. If you purchased but delayed moving in, explain this in the "Additional Information" section.

Time estimate: 10 minutes

Step 5: Calculate Your New Taxable Value (If Applicable)

If your replacement property cost LESS than your original property:

• Your new taxable value = your old Factored Base Year Value (transfer directly)
• No calculation needed—skip to Step 6

If your replacement property cost MORE than your original property:

• Use the formula: New Taxable Value = Old FBV + (New Purchase Price - Old Sale Price)
• Show your work in Section 4 of the form

Example calculation:

• Original Property: Sold for $1,100,000, had FBV of $280,000
• Replacement Property: Purchased for $1,400,000
• Difference: $1,400,000 - $1,100,000 = $300,000
• New Taxable Value: $280,000 + $300,000 = $580,000

Time estimate: 5-10 minutes

When to get help: If your situation involves the 105%/110% thresholds (purchasing in year 1 or 2 after selling), or if you're unsure about the calculation, contact the LA County Assessor's helpdesk at (213) 974-3211 before filing.

Step 6: Sign and Date the Form

The form requires a signature under penalty of perjury. This means you're certifying that:

• All information provided is true and accurate
• Both properties served as your primary residence
• You meet the age/disability/disaster qualification

If filing jointly with spouse: Both signatures required if both names are on the deed.

Time estimate: 2 minutes

Step 7: Attach All Required Documentation

Create a complete filing package:

1. Completed claim form (BOE-19-B or appropriate alternative)
2. Original property documents:
   • Closing statement showing sale price
   • Property tax bill showing your old FBV
   • Proof of primary residence
3. Replacement property documents:
   • Closing statement showing purchase price
   • Proof of primary residence at new address
4. Proof of eligibility:
   • Copy of driver's license (age 55+)
   • OR Physician's certificate (disability)
   • OR Disaster documentation
5. Cover letter (optional but recommended)

Sample cover letter template:

[Your Name]
[Your New Address]
[Phone Number]

[Date]

Los Angeles County Assessor-Recorder
Kenneth Hahn Hall of Administration
500 W. Temple Street, Room 225
Los Angeles, CA 90012

RE: Proposition 19 Base Year Value Transfer Claim
      Replacement Property APN: [Your APN]

Dear Assessor's Office:

Enclosed please find my completed claim for transfer of base year value under Proposition 19.

Original Property (sold): [Address], APN [number]
Factored Base Year Value: $[amount]
Sale Date: [date]
Sale Price: $[amount]

Replacement Property (purchased): [Address], APN [number]
Purchase Date: [date]
Purchase Price: $[amount]

I am [age] years old and this is my [first/second/third] use of the Proposition 19 base year value transfer benefit.

I have enclosed all required documentation as outlined in the BOE-19-B instructions. Please contact me at [phone] or [email] if additional information is needed.

Thank you for your attention to this matter.

Sincerely,
[Signature]
[Printed Name]

Time estimate: 15 minutes to organize and package

Step 8: Submit Your Claim to LA County Assessor

Mailing Address:

Los Angeles County Assessor-Recorder
Kenneth Hahn Hall of Administration
500 W. Temple Street, Room 225
Los Angeles, CA 90012

In-Person Delivery:
Same address as above
Hours: Monday-Friday, 8:00 AM - 5:00 PM
(Check current hours at assessor.lacounty.gov)

Email Submission:
Currently NOT available for Prop 19 claims—must be mailed or delivered in person.

Pro tips:

• Make complete copies of everything for your records
• Send via Certified Mail with Return Receipt if mailing (proof of delivery)
• If delivering in person, ask for a date-stamped copy as receipt

Time estimate: 30 minutes (in person) or 15 minutes (mail prep)

Step 9: Track Your Claim Status

After filing, here's what to expect:

Week 1-2: Acknowledgment

• You should receive a confirmation that your claim was received
• If you don't hear anything within 2 weeks, call to confirm receipt

Week 2-6: Initial Review

• Assessor reviews your documentation for completeness
• May contact you for additional information or clarification

Week 6-12: Final Processing

• Assessor calculates your new taxable value
• Issues updated assessment notice
• Processes retroactive adjustment if applicable

Total Timeline: 4-8 weeks for straightforward claims, up to 12 weeks for complex situations

How to check status:

• Phone: (213) 974-3211
• Email: helpdesk@assessor.lacounty.gov
• Reference: Your replacement property's Assessor's Parcel Number (APN)

Red flag: If you receive a supplemental tax bill showing full reassessment at market value, contact the assessor immediately—it likely means your claim hasn't been processed yet or was flagged for additional review.

Why This Matters in Los Angeles County

Filing your Proposition 19 claim correctly is critical in LA County because of the high property values and lengthy processing times. Understanding who qualifies for Proposition 19 is the first step, but proper filing is equally important to secure your tax benefits.

The LA County Processing Reality

LA County receives thousands of Prop 19 claims annually. While the assessor's office aims for 4-8 week processing, more complex situations can take longer.

What causes delays:

• Incomplete documentation (missing closing statements or residency proof)
• Claims involving trusts, LLCs, or non-spouse co-ownership
• Greater value scenarios requiring calculation verification
• Properties with unusual ownership histories
• High volume periods (January-April after tax year ends)

During processing, you're paying the higher rate. Until your claim is approved, your property tax bills will reflect the full assessed value at purchase price. Once approved, you'll receive a corrected assessment and refund, but that could be 3-5 months of paying more than necessary. This is why understanding how Proposition 19 differs from the old Proposition 58 rules is crucial for planning your filing timeline.

Real LA County Filing Example

Note: The following are illustrative examples based on typical LA County transactions. Details have been modified to protect client confidentiality while demonstrating the filing process and tax impact.

Pasadena to South Pasadena Downsize:

• Original Property: 4BR house in Pasadena
  • Purchased 1992, FBV: $285,000
  • Sold August 2024 for $1,350,000
• Replacement Property: 2BR condo in South Pasadena
  • Purchased September 2024 for $750,000
  • FCV lower than original = full FBV transfer applies

Filed Proposition 19 in October 2024:

• Used Form BOE-19-B (age 62, qualified)
• Submitted complete documentation package via certified mail
• Received acknowledgment November 2024
• Approved December 2024 (8 weeks total)

Tax Impact:

• Without Prop 19: $750,000 × 1.26% = approximately $9,450/year
• With Prop 19: $285,000 × 1.26% = approximately $3,591/year
• Estimated annual savings: $5,859
• Projected 20-year savings: $117,180+

Interim situation: September-December, paid quarterly tax bills based on $750,000 assessment (approximately $2,363 per quarter). After approval, received approximately $1,467 refund for overpayment during processing period.

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San Marino to La Cañada Trade-Up:

• Original Property: 3BR house in San Marino
  • Purchased 2001, FBV: $520,000
  • Sold June 2024 for $2,800,000
• Replacement Property: 4BR house in La Cañada
  • Purchased July 2024 for $3,200,000
  • FCV higher than original = greater value calculation applies

Calculation Required:

• Difference in FCV: $3,200,000 - $2,800,000 = $400,000
• New Taxable Value: $520,000 + $400,000 = $920,000

For more details on these calculations, see our guide on calculating your new tax base under Proposition 19.

Filed Proposition 19 in September 2024:

• Used Form BOE-19-B
• Included detailed calculation worksheet
• Required additional verification call from assessor (calculation complexity)
• Approved November 2024 (10 weeks total)

Tax Impact:

• Without Prop 19: $3,200,000 × 1.26% = approximately $40,320/year
• With Prop 19: $920,000 × 1.26% = approximately $11,592/year
• Estimated annual savings: $28,728
• Projected 20-year savings: $574,560+

The greater value calculation added approximately 2 weeks to processing, but the substantial annual savings (approximately $28,728) made the extra documentation effort completely worthwhile.

Common Filing Mistakes to Avoid

Having guided dozens of LA County homeowners through Prop 19 filings, I've seen these mistakes repeatedly. Here's how to avoid them:

Mistake #1: Waiting Too Long to File

The problem: While you have 3 years to file, every month you delay means paying higher taxes and waiting longer for your refund.

The fix: File within 60-90 days of closing on your replacement property. You already have all the documents from escrow—use them while they're fresh.

Mistake #2: Filing with the Wrong County

The problem: Filing your claim with your original county (where you moved FROM) instead of your new county (where you moved TO).

The fix: Always file with the assessor in the county where your replacement property is located. For all LA County moves, that's LA County Assessor regardless of which LA cities you're moving between.

Mistake #3: Incomplete Residency Proof

The problem: Not providing sufficient evidence that both properties served as your primary residence.

The fix: Include multiple forms of residency proof:

• Property tax bills showing Homeowners' Exemption
• Utility bills in your name
• Voter registration cards
• Driver's license with address

One document isn't enough—provide at least 2-3 pieces of evidence per property.

Mistake #4: Missing the Two-Year Transaction Window

The problem: Selling your original home and buying your replacement home more than two years apart.

The fix: Plan your timing carefully. If you sell in January 2024, you must purchase your replacement by January 2026. Use a calendar to track your window—don't leave it to memory.

Mistake #5: Assuming Escrow Will Handle It

The problem: Thinking your escrow officer or realtor will file the Prop 19 claim for you.

The fix: Understand that this is YOUR responsibility. Your escrow company can provide the documents, and your agent can guide you, but you (or your attorney/CPA) must complete and file the claim.

Mistake #6: Not Following Up

The problem: Filing your claim and assuming it's approved if you don't hear anything.

The fix: Call the LA County Assessor 3-4 weeks after filing to confirm receipt and check status. If you haven't heard anything by week 8, call again. Don't wait for them to contact you—be proactive.

Mistake #7: Incorrect Greater Value Calculation

The problem: Math errors when calculating the new taxable value for more expensive replacement properties.

The fix: Use the exact formula:

• New Taxable Value = Old FBV + (New Purchase Price - Old Sale Price)
• Double-check your math
• Show all work clearly on the form
• If unsure, call (213) 974-3211 and ask the assessor to verify your calculation before filing

Mistake #8: Trust or LLC Complications

The problem: Purchasing the replacement property in a trust or LLC without proper documentation that you're the beneficial owner and occupant.

The fix: If buying in a trust or entity:

• Provide complete trust/LLC documents
• Include a letter explaining that you are the beneficial owner
• Show that you occupy the property as your primary residence
• Consider consulting an attorney before purchase to structure correctly

Frequently Asked Questions

Q: Can I file my Proposition 19 claim before I close on my replacement property?

No. You must wait until both transactions are complete—you've sold your original property AND purchased your replacement property. The assessor needs the final sale prices from both closing documents to calculate your new taxable value.

Q: What if I miss the three-year filing deadline?

If you miss the deadline, you lose the benefit entirely—there's no extension or grace period. Your replacement property will be permanently assessed at its full purchase price with no opportunity to transfer your old tax base. This is why I strongly recommend filing within the first year. For a complete overview of Proposition 19 timelines and requirements, see our comprehensive guide to Proposition 19.

Q: Can my real estate agent or escrow officer file the claim for me?

While your agent can certainly guide you and provide assistance, they cannot legally file the claim on your behalf. You (the property owner) or your authorized representative (such as an attorney or CPA with power of attorney) must sign and submit the claim. However, most agents familiar with Prop 19 can help you organize documents and review your paperwork before submission.

Q: Do I need to file a new Homeowners' Exemption for my replacement property?

Yes—and this is important. You should file Form BOE-266 (Claim for Homeowners' Property Tax Exemption) with LA County Assessor for your new property. While this is technically separate from your Prop 19 claim, it's additional evidence that the new property is your primary residence, which strengthens your Prop 19 application.

Q: What if my replacement property is held in a trust?

You can still use Prop 19 if the property is held in a revocable living trust, as long as YOU are the trustee and beneficiary, and you occupy the property as your primary residence. However, you'll need to provide documentation:

• Copy of the trust document (or excerpt showing you as trustee/beneficiary)
• Letter explaining the trust structure
• All normal residency proof documents

If the property is in an irrevocable trust or if you're not the beneficial owner-occupant, consult with an estate planning attorney before filing—these situations are more complex.

Q: Can I file online or does it have to be mailed?

As of 2024, LA County does not offer online filing for Proposition 19 claims. You must submit your claim by mail or in-person delivery. However, you can download the forms from the BOE website (boe.ca.gov/prop19) or the LA County Assessor website (assessor.lacounty.gov).

Q: What happens if my claim is denied?

If your claim is denied, the assessor will send you a written notice explaining the reason. Common denial reasons include:

• One or both properties wasn't your primary residence
• Transactions weren't within the two-year window
• Incomplete documentation
• Property held in disqualifying ownership structure

You have the right to appeal the denial. You must file a written appeal with the LA County Assessment Appeals Board within 60 days of receiving the denial notice. Given the complexity of appeals, I strongly recommend consulting with a property tax attorney if your claim is denied.

Q: I used Proposition 60 to transfer my tax base in 2010. Can I still use Prop 19 now?

Generally yes. The old Prop 60/90 one-time use typically doesn't count against your Prop 19 three-time lifetime limit, because Prop 19 is a different, broader program. However, you should disclose your prior Prop 60/90 use on your application. The assessor will verify your eligibility for additional uses under the new law.

Q: Do I need a lawyer or CPA to file Proposition 19?

For straightforward cases—you're 55+, you sold one home and bought another within two years, both were your primary residences—most homeowners can successfully file Proposition 19 themselves using the forms and this guide.

However, you should consult a professional if:

• Your replacement property is held in a trust, LLC, or partnership
• You're claiming severe disability (requires physician certification)
• You're a disaster victim with contested damage assessment
• You're approaching or exceeding the three-time lifetime limit
• Your transaction has unusual circumstances (gift, inheritance, partial interest)
• You're trading up significantly and want calculation verification

Ready to File Your Proposition 19 Claim?

Filing your Proposition 19 claim doesn't have to be intimidating. With the right documents and a clear understanding of the process, most LA County homeowners can successfully complete their filing within a few hours.

Here's what I recommend:

1. Gather your documents first - Use the complete checklist in this guide
2. Download and review the form - Read the instructions carefully before starting
3. Complete the form methodically - Take your time, section by section
4. Double-check everything - Verify all numbers, dates, and signatures
5. Create copies - Keep a complete copy of your entire submission package
6. Submit via certified mail - Or deliver in person for immediate receipt confirmation
7. Follow up in 3-4 weeks - Confirm receipt and check status

If you need help navigating the process, I'm here to guide you.

As a Pasadena-based real estate expert who has helped dozens of LA County homeowners successfully file Proposition 19 claims, I can:

• Review your documents before filing to ensure completeness
• Help you calculate your new taxable value for greater value scenarios
• Coordinate with your CPA or attorney for complex situations
• Follow up with the assessor's office on your behalf
• Connect you with property tax specialists if needed

Contact Justin Borges:

📞 323.684.4421
✉️ Justin@theborgesrealestateteam.com
🌐 lametrohomefinder.com

Free consultation to review your filing readiness. Let's make sure you maximize your Proposition 19 benefits without any costly mistakes.

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About Justin Borges

Justin Borges is a Pasadena-based real estate expert with 13+ years of experience helping Los Angeles families navigate housing transitions. With over $200M in career sales and a 106% average list-to-sale ratio, Justin specializes in educating homeowners about Proposition 19 benefits and guiding seniors through the property tax transfer process. He works closely with CPAs, property tax consultants, and estate planning attorneys to ensure clients file correctly and maximize their tax savings.

[Verification Note: Career statistics should be verified from business records before publication]

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Legal Disclaimer: This article provides general information about filing Proposition 19 claims and is not legal or tax advice. Property tax regulations and filing procedures are subject to change. Individual situations vary, and the filing process for complex ownership structures may require professional assistance. Always consult with a qualified property tax professional or attorney for advice specific to your circumstances. This guide is current as of the publication date but does not replace official guidance from the California State Board of Equalization or the LA County Assessor.