Who Qualifies for Proposition 19 Property Tax Transfer in California?
To qualify for Proposition 19's property tax transfer in California, you must be age 55 or older at the time you sell your home, be severely and permanently disabled, OR be a victim of a Governor-declared wildfire or natural disaster. Both your current and replacement homes must be your primary residence. You have 2 years to complete the purchase/sale and 3 years to file your claim. You can use this benefit up to 3 times in your lifetime, anywhere in California's 58 counties.
Proposition 19 has transformed property tax planning for California homeowners, but understanding whether you qualify can be confusing. This comprehensive guide breaks down all three eligibility pathways, timing requirements, and recent updates—so you can determine if you're eligible to save thousands in annual property taxes.
The Three Eligibility Pathways
Proposition 19 provides property tax relief through three distinct eligibility categories. You only need to qualify under ONE pathway—meeting multiple categories doesn't give you additional transfers.
You (or your spouse) must be at least 55 years old on the date you sell your original property—not the date you purchase your replacement home. If married or in a registered domestic partnership, only one spouse needs to meet the age threshold.
Key Requirements
- Age 55+ on the date of sale (not purchase)
- Only one spouse needs to qualify if married
- Both properties must be primary residence
- Complete transfer within 2 years
California homeowners who are severely and permanently disabled can qualify regardless of age. The disability must be permanent and prevent you from engaging in substantial gainful employment. A spouse's qualifying disability also qualifies the household.
Key Requirements
- Disability must be permanent and severe
- Must prevent substantial gainful employment
- Requires Form BOE-19-DC certification
- Physician or SSA verification required
If your home was substantially damaged (50%+ of fair market value) or destroyed by a Governor-declared wildfire, earthquake, flood, or other natural disaster, you qualify without age or disability requirements. These transfers don't count against your 3-lifetime limit.
Key Requirements
- Governor-declared disaster
- Property damage exceeds 50% of FMV
- One transfer per disaster event
- Does NOT count against 3-transfer limit
Your age on the date of sale of your original home determines eligibility—not your age when you purchase the replacement. If you're 54 when you buy your new home but 55 when you sell your old one, you qualify. Plan your transaction timing carefully.
Property Requirements: Primary Residence Rule
Both your original property AND your replacement property must meet specific criteria—personal eligibility alone isn't enough.
| Requirement | Original Property | Replacement Property |
|---|---|---|
| Primary Residence | ✓ Must be your primary home | ✓ Must become your primary home |
| Homeowners' Exemption | Must be eligible at sale or within 2 years | Must file within 1 year of transfer |
| Location | Anywhere in California | Anywhere in California (all 58 counties) |
| Property Type | Any residential property you occupy | Any residential property you'll occupy |
| Vacation Homes | ✗ Not eligible | ✗ Not eligible |
| Investment Property | ✗ Not eligible | ✗ Not eligible |
ADU Note: An accessory dwelling unit (ADU) is considered part of a primary residence. You only need to occupy one of the units to qualify for the base year value transfer.
Replacement Property Value Rules
One of Proposition 19's biggest improvements: you can now buy a MORE expensive home and still benefit. Here's how the value thresholds work based on timing:
What If You Buy a More Expensive Home?
You can still transfer your tax base—but the difference gets added. Here's an example:
Example: Your original home has a taxable value of $300,000 and market value of $900,000. You sell it and buy a replacement for $1,100,000 within the first year (105% threshold = $945,000). The $155,000 difference above $945,000 gets added to your transferred base: $300,000 + $155,000 = $455,000 new taxable value. Still a massive savings vs. $1,100,000 reassessment!
Not sure if you qualify? Let's talk through your situation.
Free consultation—no obligationTimeline Requirements: The 2-Year Window
Proposition 19 imposes strict timing requirements. Missing these deadlines—even by a day—can cost you thousands in annual property taxes.
The Order Doesn't Matter
- Buy First, Sell Later: Buy your new home January 1, 2026 → You have until January 1, 2028 to sell your old home
- Sell First, Buy Later: Sell your old home June 1, 2026 → You have until June 1, 2028 to buy or complete construction
Critical: Two years means exactly two years—not two years and one day. The "date of sale" is when ownership transfers (typically close of escrow), not when you list or open escrow. If construction delays threaten your timeline, consult with your real estate agent immediately.
The 3-Year Filing Deadline
After purchasing your replacement property, you have 3 years to file Form BOE-19-B (Claim for Transfer of Base Year Value) with your county assessor. Best practice: file within the first year to avoid paying inflated taxes while waiting for processing.
The 3-Transfer Lifetime Limit
If you qualify based on age (55+) or disability, you can use Proposition 19's base year value transfer up to three times during your lifetime—a major expansion from the one-time limit under previous Props 60/90.
How LA County Seniors Use All Three Transfers
- Transfer 1 (Ages 55-65): Downsize from large family home to smaller single-story house in same area
- Transfer 2 (Ages 65-75): Move to 55+ community or relocate closer to adult children
- Transfer 3 (Ages 75+): Final move to assisted living or more accessible property
Good News: If you previously used Proposition 60 or 90 before April 1, 2021, those transfers do NOT count against your three Proposition 19 transfers. You have a fresh start with three new opportunities.
Complete Eligibility Checklist
✓ Verify All Requirements Before Filing
Why Prop 19 Matters More in Los Angeles
Los Angeles County's high property values make Proposition 19 eligibility especially valuable. The gap between long-held Prop 13 tax bases and current market values is wider here than almost anywhere else in California.
A Pasadena homeowner who purchased in 1990 for $300,000 now owns a property worth $1.5 million with annual taxes around $4,500. Without Prop 19, downsizing to a $1 million condo would increase taxes to ~$12,000/year. With Prop 19: taxes stay at ~$4,500. Annual savings: $7,500+
Special Situations: When to Seek Help
Some situations require coordination between your real estate agent, CPA, and attorney:
- Properties in Trusts: Revocable living trusts generally qualify if you're the trustee/beneficiary, but irrevocable trusts may not
- Properties in LLCs: Primary homes in LLCs typically don't qualify for homeowners' exemption—consult before structuring
- Divorce Situations: Only one spouse can claim the benefit on a jointly-owned home—address explicitly in settlement
- Non-Spouse Joint Ownership: Properties with adult children, siblings, or partners face additional restrictions
Frequently Asked Questions
No. If you're married or in a registered domestic partnership, only one of you needs to be age 55 or older at the time you sell your original property. The younger spouse still receives the full benefit of the property tax transfer.
You qualify! Your age on the date you sell your original property is what matters. If you purchase your replacement home at 54 but sell your original home after turning 55, you're eligible. Plan your transaction timing carefully.
Yes! Unlike previous laws, Prop 19 allows you to buy a more expensive replacement home. The difference between the original and replacement values is simply added to your transferred tax base. The value thresholds are: 100% if you buy before selling, 105% within the first year after selling, and 110% within the second year.
Yes! Prior use of Propositions 60, 90, or 110 does not count against your three Proposition 19 transfers. The new law effectively gave everyone a fresh start with three new opportunities available as of April 1, 2021.
No. Both your original property and replacement property must be eligible for the homeowners' exemption, meaning they must be your primary residence. Investment properties, vacation homes, and second residences don't qualify for Prop 19 base year value transfers.
File Form BOE-19-B (Claim for Transfer of Base Year Value) with your county assessor within three years of purchasing your replacement property. If qualifying based on disability, also submit Form BOE-19-DC (Certificate of Disability) certified by a physician.
Ready to Explore Your Prop 19 Options?
Whether you're 55+ and considering a downsize, or want to understand your eligibility, let's talk through your specific situation—no pressure, just clear information.
The Borges Real Estate Team | 680 E Colorado Blvd Suite 180, Pasadena, CA 91101
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