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 current 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, and you must complete your move within two years.
Author's Note: As a Pasadena-based real estate expert with 13+ years of experience, I've helped dozens of LA County families successfully navigate Proposition 19 transfers since the law took effect in 2021. This guide provides everything you need to determine if you qualify and what steps to take next. — Justin Borges
Quick Navigation: Prop 19 Eligibility at a Glance
| Section | Key Requirement |
|---|---|
| Age | 55+ when you sell (only one spouse if married) |
| Property Type | Both homes must be your primary residence |
| Timeline | 2 years to buy replacement, 3 years to file claim |
| Location | Replacement home can be anywhere in California |
| Usage Limit | Up to 3 times in your lifetime |
The Three Ways to Qualify for Proposition 19
Proposition 19 provides property tax relief through three distinct eligibility pathways. Understanding which category applies to your situation is the first step toward saving thousands of dollars annually on your property taxes.
Pathway 1: Age 55 or Older (Most Common)
The age requirement is straightforward but timing matters. 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. This is a critical distinction that many LA County homeowners miss.
If you're married or in a registered domestic partnership, only one of you needs to meet the age requirement. For example, if you're 57 and your spouse is 52, you both qualify because one spouse meets the threshold.
Important: Your age on the sale date of your original home determines eligibility. If you purchase your replacement home at 54 but don't sell your original home until after you turn 55, you're eligible.
Pathway 2: Severely and Permanently Disabled (Any Age)
California homeowners who are severely and permanently disabled can qualify for Proposition 19 property tax transfer regardless of age. The disability must be permanent and prevent you from engaging in substantial gainful employment.
Documentation required: You must complete Form BOE-19-DC (Certificate of Disability), which requires certification from a licensed physician, surgeon, or the Social Security Administration. This form must accompany your base year value transfer claim.
This pathway opens Proposition 19 benefits to younger California residents who might otherwise wait years to qualify based on age alone.
Pathway 3: Wildfire or Natural Disaster Victim (Any Age)
If your home was substantially damaged or destroyed by a Governor-declared wildfire, earthquake, flood, or other natural disaster, you qualify for Proposition 19 tax relief without meeting any age or disability requirements.
"Substantially damaged" means: Your property sustained physical damage exceeding 50% of its fair market value immediately before the disaster. This definition includes diminution in value from restricted access caused by the disaster, not just structural damage.
Unique benefit: Disaster victims can use this benefit once per disaster event, and these transfers don't count against the three-lifetime-transfer limit available to age-qualified or disabled homeowners.
Property Requirements: The Primary Residence Rule
Beyond your personal eligibility, both your current home and your replacement home must meet specific property criteria established by California Revenue and Taxation Code Section 69.6.
Your Original Property Must Be Your Primary Residence
Both properties must qualify for the Homeowners' Exemption (or Disabled Veterans' Exemption). This means you must own and actually occupy the home as your principal place of residence—not a vacation home, investment property, or second residence.
The state defines "eligible for" the homeowners' exemption as meaning you owned and occupied the home as your primary residence either at the time of sale or within two years of purchasing your replacement property. This flexible timeline helps homeowners who need to secure their new home before selling their old one.
Real-world application: Many Pasadena clients ask me if they need to have lived in their home for a minimum period before selling. The answer is no—as long as the property is your primary residence at the time of sale and eligible for the homeowners' exemption, you meet this requirement.
Your Replacement Property Must Become Your Primary Residence
You must intend to occupy your replacement property as your principal residence. The county assessor may verify this through utility bills, voter registration, vehicle registration, or other documentation showing the property as your primary address.
Critical deadline: You must move into and establish the replacement property as your primary residence within one year of the transfer date to fully qualify for the tax benefit.
Timeline Requirements: The Two-Year Window and Three-Year Filing Deadline
Proposition 19 imposes strict timing requirements that determine whether you qualify for tax relief. Missing these deadlines can cost you thousands in property taxes.
The Two-Year Purchase/Sale Window
You must sell your original property and purchase (or complete construction of) your replacement property within two years of each other. The order doesn't matter—you can buy first then sell, or sell first then buy.
This two-year window is constitutionally mandated and has no exceptions, even for construction delays or unforeseen circumstances beyond your control.
Example timeline that qualifies:
- January 2025: Sell your Pasadena home
- December 2026: Purchase your Altadena condo
- Result: ✅ Within the 2-year window
Example timeline that doesn't qualify:
- January 2025: Sell your Pasadena home
- March 2027: Purchase your Altadena condo (2 years, 2 months later)
- Result: ❌ Outside the 2-year window—no Prop 19 benefit
The Three-Year Filing Deadline
After purchasing your replacement property, you have three years to file Form BOE-19-B (Claim for Transfer of Base Year Value) with your county assessor.
Key advantage of the three-year window: Even if you file late (but within three years), you can receive retroactive tax adjustments. However, you'll need to pay the higher, unreduced property taxes until your claim is processed, which can take 4-8 weeks or longer in Los Angeles County.
Best practice: File within the first year of purchase to avoid paying inflated property taxes while waiting for your claim to process.
Geographic Flexibility: Anywhere in California
One of Proposition 19's most significant improvements over prior law is the elimination of geographic restrictions.
Before Proposition 19 (Props 60/90)
- Intra-county moves only (Prop 60), OR
- Inter-county moves to one of only 10 participating counties (Prop 90)
- Los Angeles County participated, but many counties didn't
After Proposition 19 (April 1, 2021 forward)
- Move anywhere in California—all 58 counties now accept base year value transfers
- Doesn't matter if you're moving from LA County to San Diego, Riverside, or San Francisco
- Your tax benefit follows you statewide
LA County consideration: This statewide portability is especially valuable for LA County seniors considering a move to more affordable Inland Empire communities like Redlands or Riverside, or to be closer to family in other regions.
The Three-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. This represents a major expansion from the previous one-time-only benefit under Propositions 60/90.
How the Limit Works
Each qualifying homeowner gets three transfers. If you're married and both spouses are 55+, you each have three potential uses, but typically only one transfer is claimed per transaction (the claim is filed by one eligible claimant, not both).
Important tracking: The California State Board of Equalization and county assessors track your usage statewide using your Social Security number. When you file Form BOE-19-B, you'll need to disclose any prior transfers.
Prior Prop 60/90 Transfers Don't Count
Good news for long-time California homeowners: If you previously used Proposition 60 or 90 before April 1, 2021, that transfer does not count against your three Proposition 19 transfers. You still have three full transfers available under the new law.
Disaster Victims: No Limit
If you qualify as a disaster victim, you can use the base year value transfer once per disaster event, and these transfers don't count against the three-lifetime limit. For example, if your home was destroyed in a wildfire, you could transfer your tax base. Later, if you become age-eligible and want to downsize, you'd still have three transfers available.
Structured Proof Asset: Complete Eligibility Checklist
Proposition 19 Eligibility Requirements: 8-Point Verification
Use this checklist to verify you meet all requirements before filing your claim. If you can check all items, you likely qualify for Proposition 19 tax benefits.
Personal Eligibility
- ☐ Age 55 or older: You (or your spouse) were at least 55 years old on the date you sold your original property. Have your driver's license or birth certificate ready as proof.
- ☐ OR severely and permanently disabled: You have a permanent disability that prevents substantial gainful employment, certified by a physician on Form BOE-19-DC.
- ☐ OR disaster victim: Your original home was substantially damaged or destroyed (50%+ of fair market value) by a Governor-declared disaster, with official documentation.
Property Requirements
- ☐ Original property was your primary residence: You owned and occupied the property as your principal place of residence at the time of sale (or within 2 years of purchasing replacement). Property was eligible for homeowners' exemption.
- ☐ Replacement property will be your primary residence: You intend to occupy the replacement property as your principal residence and will move in within one year of purchase.
Timing Requirements
- ☐ Two-year purchase window: The sale of your original property and the purchase/completion of your replacement property occurred within 2 years of each other (in either order).
- ☐ Three-year filing window: You will file (or have filed) Form BOE-19-B with your county assessor within 3 years of purchasing or completing construction of your replacement property.
Transfer Limit
- ☐ Lifetime limit not exceeded: This will be your first, second, or third use of Proposition 19 base year value transfer. (Or you're a disaster victim and this use is for a different disaster event.)
Red Flags—Stop and Consult a Professional:
- ⚠️ You're purchasing through a trust, LLC, or other legal entity (special rules apply)
- ⚠️ You're purchasing with non-spouse co-owners (may affect eligibility)
- ⚠️ Your original property was not your primary residence for the full time you owned it
- ⚠️ You're uncertain whether your property qualifies for the homeowners' exemption
- ⚠️ You've already used Proposition 19 three times and aren't sure if this is a qualifying disaster use
Special Situations: When to Seek Specialized Guidance
Proposition 19 eligibility can become complex when properties are held in certain legal structures or when ownership changes occur during major life events. If any of the following apply to your situation, you'll need coordination between your real estate agent, CPA, and attorney:
Properties Held in Trusts
- Revocable living trusts: Generally eligible if you're the trustee and beneficiary, but specific transfer dates and documentation requirements apply
- Irrevocable trusts: May not qualify for homeowners' exemption; requires legal analysis
- Family trusts with multiple beneficiaries: Complex ownership questions affect eligibility
Properties Held in LLCs or Business Entities
- Primary homes held in LLCs typically don't qualify for the homeowners' exemption, which means they're ineligible for Proposition 19
- Changes in LLC control can trigger reassessment regardless of Prop 19 status
- Some estate planning attorneys use LLCs for asset protection—discuss implications before structuring
Divorce and Separation
- Only one spouse can claim the Proposition 19 benefit after selling a jointly-owned home
- If both spouses are 55+, it's typically first-to-file who claims the transfer
- Divorce settlements should explicitly address who retains the Prop 19 right
- Interspousal transfers before divorce may have different implications
Non-Spouse Joint Ownership
- Properties owned with adult children, siblings, or non-spouse partners face additional restrictions
- Only the qualifying co-owner's portion may be eligible for transfer
- Can create complex fractional interest calculations
If you're facing any of these situations, I'm happy to connect you with CPAs and real estate attorneys in LA County who specialize in Proposition 19 planning. The upfront consultation cost is typically $300-500 and can save you tens of thousands in unnecessary property taxes or missed opportunities.
Why Proposition 19 Eligibility Matters in Los Angeles
Los Angeles County's high property values make Proposition 19 eligibility especially valuable. With median home prices in many LA County communities exceeding $1 million and the county's effective property tax rate around 1.2%, the cost of a property tax reassessment is severe.
The LA County Tax Penalty Without Prop 19
Example scenario for illustration: An empty-nester couple in their mid-60s owns a San Marino home purchased in 1985 for $250,000. Their current Prop 13 tax base is approximately $420,000, resulting in annual property taxes around $5,000.
They want to downsize to a $900,000 condo in South Pasadena. Without Proposition 19, their property taxes would jump to approximately $10,800 annually—an increase of $5,800 per year.
With Proposition 19, they transfer their $420,000 tax base to the new condo, maintaining their $5,000 annual tax bill. Annual savings: $5,800.
Why LA County Homeowners Need Prop 19 More Than Most Californians
Los Angeles County represents one of the most dramatic examples of why Proposition 19 matters. The gap between long-held Prop 13 tax bases and current market values is wider here than almost anywhere else in California.
Consider: A Pasadena homeowner who purchased in 1990 for $300,000 now owns a property worth $1.5 million. Their annual property tax is around $4,500. Without Prop 19, downsizing to a $1 million condo in Altadena would increase their taxes to $12,000—nearly triple their current bill.
Compare this to a similar move in Riverside or San Bernardino counties, where the price differential is smaller and the tax impact less severe. LA County's persistently high appreciation rates mean Prop 19 delivers disproportionate value to longtime residents here.
The lifetime three-transfer limit is particularly valuable in LA County, where many families use strategic moves to:
- First transfer (ages 55-65): Downsize from family home to smaller detached home, staying in preferred area
- Second transfer (ages 65-75): Move to single-story or 55+ community, often relocating to lower-cost LA County areas or Inland Empire
- Third transfer (ages 75+): Final move to assisted living or smaller, more accessible property near family
LA County's Three-Transfer Limit is Perfect for Staged Retirement
Many LA County seniors use Proposition 19's three-transfer limit strategically:
- 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 closer to adult children
- Transfer 3 (Ages 75+): Final move to assisted living or smaller, more accessible property
This flexibility allows you to adjust your housing as your needs change throughout retirement while maintaining your low property tax base—a luxury previous generations didn't have.
Frequently Asked Questions: Proposition 19 Eligibility
Do both spouses need to be 55 to qualify?
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.
What if I turn 55 between buying my new home and selling my old one?
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 qualify. Plan your transaction timing carefully to maximize your benefit.
Can I qualify based on my spouse's disability if I'm not disabled myself?
Yes. The disability requirement can be met by the claimant or "a spouse residing with the claimant." If your spouse is severely and permanently disabled (certified by physician), you both qualify for the transfer.
Does my vacation home or rental property qualify?
No. Both your original property and replacement property must be eligible for the homeowners' exemption or disabled veterans' exemption, meaning they must be your primary residence. Investment properties, vacation homes, and second residences don't qualify.
If I used Proposition 60 back in 2005, do I still have three Prop 19 transfers available?
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.
What if I miss the two-year window by a few weeks?
Unfortunately, there are no exceptions to the two-year constitutional requirement. Even a few days beyond two years disqualifies you from the benefit. If construction or escrow delays threaten your timeline, consult with your real estate agent and attorney immediately to explore options.
Can I transfer my tax base from an out-of-state property to California?
No. Your original property must be located in California. Proposition 19 only allows transfers between California properties, not from other states into California.
I'm 57 and severely disabled. Do I have six transfers total (3 for age + 3 for disability)?
No. You have three transfers total regardless of how many eligibility categories you meet. However, if you also become a disaster victim, those disaster-related transfers wouldn't count against your three-transfer limit.
Ready to Explore Your Downsizing Options with Proposition 19?
If you're 55 or older and considering a move in Los Angeles County, understanding your Proposition 19 eligibility opens up real opportunities to downsize without the property tax penalty that has kept many homeowners trapped in homes that no longer fit their needs.
I've worked with LA County homeowners for over 13 years, and I've seen firsthand how Proposition 19 changes the retirement planning equation. The three-transfer limit means you can actually plan your housing around your life stage—not around avoiding a tax bill.
Whether you're thinking about your first downsize or planning ahead for future moves, let's talk about your specific situation. I'll walk you through the eligibility requirements, calculate your potential tax savings, and help you understand your options—no sales pressure, just clear information so you can make the right decision for your family.
Contact Justin Borges:
📞 323.684.4421
✉️ Justin@theborgesrealestateteam.com
🌐 lametrohomefinder.com
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 $200 million in career sales, Justin specializes in educating homeowners about Proposition 19 and strategic downsizing, taking an education-first approach that ensures clients understand every aspect of their property tax benefits before making any decisions.
California Real Estate License: DRE# 01940318
Learn more about Justin and the Borges Real Estate Team
Legal Disclaimer
This article provides general information about Proposition 19 eligibility and is not legal or tax advice. Property tax regulations are complex and individual situations vary significantly. Eligibility determinations are made by county assessors based on specific circumstances and documentation. Always consult with a qualified tax professional or attorney for advice specific to your property and financial situation. Eligibility requirements are current as of November 2025 and subject to change through legislation or regulatory guidance.
Special situations involving trusts, LLCs, divorce, or complex ownership structures require professional legal and tax analysis. The information about these situations in this article is provided for general awareness only and should not be relied upon for specific legal or tax planning decisions.
Market Disclaimer
Real estate market conditions and property values change frequently. Data and examples presented reflect information available at time of publication. For current market analysis specific to your property and neighborhood, contact Justin Borges directly.
