Who Qualifies for Proposition 19 Property Tax Transfer?
California homeowners age 55+, severely disabled persons, and wildfire victims qualify for Proposition 19 tax base transfers. Both homes must be your primary residence, transactions must occur within 2 years, and you can use the benefit up to 3 times. LA County homeowners can save $8,000-$15,000+ annually.
[Source: California Constitution Article XIII A, Section 2.1; California State Board of Equalization Publication 801, June 2025]
Quick Qualification Guide
| Eligibility Category | Age Requirement | Primary Benefit | LA County Advantage |
|---|---|---|---|
| Seniors | 55+ at time of sale | Up to 3 lifetime uses | Highest savings potential due to property values |
| Disabled | Any age | Up to 3 lifetime uses | Protection for fixed-income homeowners |
| Wildfire Victims | Any age | Unlimited (one per disaster) | Critical for fire-prone foothill communities |
| Geographic Scope | N/A | Move anywhere in California | Leave LA or stay within county |
[Source: CA State Board of Equalization Fact Sheet, Publication 801, June 2025]
The Three Eligibility Categories: Who Can Use Prop 19?
Proposition 19 establishes three distinct pathways to qualification, each designed to protect California homeowners during major life transitions. Understanding which category you fall into is the first step toward securing significant property tax savings.
Category 1: Age 55 and Older (The Primary Qualification)
If you or your spouse are at least 55 years old, you qualify for Proposition 19's tax base transfer benefit. This is by far the most common eligibility path and applies to the vast majority of downsizing homeowners.
Key Requirements:
- You (or your spouse if purchasing together) must be 55 or older on the date you sell your original property [Source: Revenue and Taxation Code Section 69.6(b)(1)]
- If you're 54 when you buy your new home but turn 55 before selling your old home, you qualify
- Only one spouse needs to meet the age requirement [Source: CA BOE Letter to Assessors No. 2024/044]
- You can use this benefit up to three times in your lifetime [Source: CA Constitution Article XIII A, Section 2.1(b)]
Category 2: Severely and Permanently Disabled (Any Age)
Californians who are severely and permanently disabled qualify regardless of age. This provision recognizes that disability often requires housing modifications or relocation to more accessible properties.
Key Requirements:
- Must meet California's definition of "severely and permanently disabled" [Source: Revenue and Taxation Code Section 69.6(b)(2)]
- Requires physician certification on Form BOE-19-DC (Certificate of Disability)
- Disability must prevent you from engaging in substantial gainful employment
- Also allows up to three lifetime uses [Source: CA BOE Publication 801, June 2025]
Category 3: Wildfire or Natural Disaster Victims (Any Age)
Homeowners whose properties were substantially damaged or destroyed by wildfire, earthquake, or other Governor-declared disasters qualify without age restrictions.
Key Requirements:
- Property must have been "substantially damaged" (more than 50% of improvement value lost) [Source: Revenue and Taxation Code Section 69.6(e)]
- Disaster must be officially declared by the California Governor [Source: CA BOE Publication 802, Disaster Relief Guide]
- Includes properties with restricted access due to disaster damage
- No limit on number of uses (one transfer per disaster event) [Source: CA BOE Fact Sheet, June 2025]
This provision is particularly relevant in Los Angeles County's foothill communities like Altadena, La Cañada Flintridge, and the Verdugo Mountains, where wildfire risk remains elevated. [Source: First Street Foundation wildfire risk data, 2025]
Why Prop 19 Eligibility Matters More in Los Angeles County
While Proposition 19 eligibility rules are identical throughout California, the financial impact of qualifying is dramatically higher in Los Angeles County due to our unique real estate market.
The LA County Advantage: Higher Savings Potential
Property Values Amplify Tax Protection
Los Angeles County's median home values create exceptional savings opportunities for eligible homeowners:
- Pasadena: Median home price $1,200,000-$1,300,000 [Source: Redfin MLS data, August 2025]
- San Marino: Median home price $2,900,000-$3,000,000 [Source: Redfin MLS data, May 2025]
- La Cañada Flintridge: Median home price $2,300,000-$2,500,000 [Source: Redfin MLS data, July 2025]
- South Pasadena: Median home price $1,700,000 [Source: Redfin MLS data, August 2025]
- Sierra Madre: Median home price $1,350,000-$1,450,000 [Source: Redfin MLS data, June-July 2025]
A qualifying senior who purchased a home in South Pasadena in 1985 for $185,000 would have a current assessed value around $407,000 under Proposition 13's 2% annual cap (calculated over 40 years). Yet their home's current market value is approximately $1.7 million. Without Prop 19 protection, moving would trigger an immediate property tax increase of approximately $12,900 per year based on LA County's typical total tax rate of 1.0-1.2% (base 1% plus local bonds and assessments). [Source: LA County Auditor-Controller Tax Rate Data, FY 2024-25]
LA County's Property Tax Structure
While Proposition 13 sets California's base property tax at 1%, Los Angeles County homeowners actually pay a total effective rate of approximately 1.0-1.2% when voter-approved school bonds, Mello-Roos assessments, and special district fees are included. [Source: LA County Auditor-Controller, Property Tax Report Central, FY 2024-25]
Alternatively stated, LA County property owners paid approximately 0.6% of current market value in property taxes in 2024 [Source: LAX Leader market analysis, Q4 2024]—but this low effective rate only applies when you have a Proposition 13-protected tax base. Once reassessed at current market value, the annual tax bill rises dramatically.
This means every dollar of assessed value you protect through Prop 19 saves you approximately $10-$12 per year in LA County.
The LA County Senior Population: Large Eligible Pool
According to the U.S. Census Bureau's American Community Survey, Los Angeles County has a substantial population of homeowners age 55 and older who potentially qualify for Proposition 19. [Source: U.S. Census Bureau, 2023 American Community Survey] Many eligible LA County seniors remain in homes that no longer meet their needs, often unaware of Prop 19's benefits or unclear about qualification requirements.
Age 55+ Eligibility: Detailed Requirements
Let's break down exactly what you need to know if you're qualifying based on age.
Timing: When Must You Be 55?
The critical date is the sale date of your original property, not the purchase date of your replacement home. [Source: CA BOE Letter to Assessors No. 2024/044, FAQ #12]
Example Scenario:
- You're 54 years old and find your perfect downsized condo in Pasadena
- You purchase it on March 1st (still 54)
- Your birthday is April 15th (you turn 55)
- You sell your original home on May 1st
- Result: You qualify! You were 55 when you sold the original property.
Married Couples: Only One Must Be 55
If you're purchasing as a married couple, California law requires only one spouse to meet the age requirement. However, both spouses must be on title as owners of both the original and replacement properties. [Source: CA BOE Publication 801, June 2025]
The Three-Use Lifetime Limit
Proposition 19 allows eligible seniors to transfer their tax base up to three times during their lifetime. This is a massive expansion from the old Prop 60/90 rules, which allowed only one transfer ever. [Source: CA Constitution Article XIII A, Section 2.1(b); Revenue and Taxation Code Section 69.6]
Strategic Considerations:
- Use 1: Initial downsize from family home to smaller property
- Use 2: Later move to be closer to family or for health reasons
- Use 3: Final move to assisted living or continuing care community
Track your usage carefully. The California State Board of Equalization maintains records via your Social Security number, so attempting to use the benefit more than three times will be caught during the verification process. [Source: CA BOE administrative records system]
Severely Disabled Homeowner Qualification
Californians who are severely and permanently disabled receive the same property tax portability benefits as seniors age 55+, regardless of age. [Source: CA Constitution Article XIII A, Section 2.1(b)]
Defining "Severely and Permanently Disabled"
To qualify, you must meet California's specific legal definition, which requires that your disability:
- Is permanent (expected to last indefinitely)
- Prevents you from engaging in substantial gainful employment
- Is certified by a licensed physician
[Source: Revenue and Taxation Code Section 69.6(b)(2)]
Required Documentation
You must submit two forms to the county assessor:
Form BOE-19-D: Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
[Download: boe.ca.gov/proptaxes/pdf/boe19d.pdf]Form BOE-19-DC: Certificate of Disability (completed by your physician)
[Download: boe.ca.gov/proptaxes/pdf/boe19dc.pdf]
The physician certification must confirm the nature and permanence of your disability. In Los Angeles County, submit these forms to:
Los Angeles County Assessor's Office
500 W. Temple Street, Room 225
Los Angeles, CA 90012
Phone: (213) 974-3211
Email: helpdesk@assessor.lacounty.gov
Online submission available at: assessor.lacounty.gov/prop19
Why This Matters for Fixed-Income Homeowners
Many disabled homeowners in LA County live on Social Security Disability Income (SSDI) or Supplemental Security Income (SSI), making them particularly vulnerable to property tax increases. Prop 19 allows disabled homeowners to relocate to more accessible housing—like ground-floor condos in Glendale or single-story homes in Burbank—without sacrificing their protected tax base.
Wildfire and Natural Disaster Victim Qualification
Los Angeles County's geography creates elevated wildfire risk, particularly in foothill communities. Prop 19 provides crucial protection for disaster victims.
LA County Fire Risk Zones
Communities with elevated wildfire risk include:
- Altadena and the San Gabriel Mountain foothills (100% of properties at some wildfire risk) [Source: First Street Foundation, 2025]
- La Cañada Flintridge near Angeles National Forest (100% of properties at some wildfire risk) [Source: First Street Foundation, 2025]
- Pacific Palisades and Santa Monica Mountains
- Topanga Canyon and Malibu areas
What Qualifies as "Substantial Damage"?
Your property must have suffered damage exceeding 50% of its pre-disaster improvement value (not land value). This includes:
- Physical structural damage to the home
- Damage to land improvements (pools, landscaping, outbuildings)
- Diminution in value due to restricted access caused by the disaster
[Source: Revenue and Taxation Code Section 69.6(e); CA BOE Publication 802, Disaster Relief Guide]
The last point is significant: even if your home wasn't directly damaged, if access roads were destroyed or long-term fire risk makes the property substantially less valuable, you may qualify.
Required Form and Timeline
Submit Form BOE-19-V (Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster) within three years of purchasing your replacement property. [Source: Revenue and Taxation Code Section 69.6]
[Download Form BOE-19-V: boe.ca.gov/proptaxes/pdf/boe19v.pdf]
You must also provide:
- Documentation of the Governor-declared disaster
- Evidence of damage (insurance claims, assessor's reports, photos)
- Proof the property was your primary residence before the disaster
[Source: CA BOE Publication 802, Disaster Relief Guide]
No Lifetime Limit for Disaster Victims
Unlike age-based or disability-based qualifications (which allow three uses), disaster victims can use Prop 19 once per disaster event with no overall lifetime cap. If you're affected by multiple separate disasters over your lifetime, you can utilize the benefit each time. [Source: CA BOE Fact Sheet, Publication 801, June 2025]
The Primary Residence Requirement: What Counts?
Both your original property and your replacement property must qualify as your primary residence to use Proposition 19. This is non-negotiable. [Source: CA Constitution Article XIII A, Section 2.1(b)]
How California Defines Primary Residence
Your primary residence is where you:
- Actually live most of the year
- Have registered to vote
- Receive mail
- Register your vehicles
- Claim on tax returns as your main home
[Source: CA BOE administrative guidance on primary residence determination]
What Qualifies
✅ Single-family homes
✅ Condominiums and townhouses
✅ Mobile homes in resident-owned parks
✅ Boats or floating homes (if qualifying as primary residence)
✅ Property with Accessory Dwelling Unit (ADU) - you only need to occupy one unit
What Does NOT Qualify
❌ Vacation homes or second homes
❌ Rental properties or investment properties
❌ Properties you inherit but don't occupy
❌ Homes held in certain business entities (LLCs, partnerships - consult tax professional)
The Homeowners' Exemption Requirement
To prove primary residence status, both properties must be eligible for California's Homeowners' Exemption (claimed on Form BOE-266). You must file for this exemption on your replacement property within the required timeframes to maintain your Prop 19 benefit. [Source: Revenue and Taxation Code Section 69.6; CA BOE guidance]
[Download Form BOE-266: boe.ca.gov/proptaxes/pdf/boe266.pdf]
For Los Angeles County, verify exemption status at assessor.lacounty.gov or call (213) 974-3211.
Complete Prop 19 Eligibility Checklist
Use this checklist to determine if you qualify for Proposition 19 in Los Angeles County:
Age, Disability, or Disaster Status
- I am (or my spouse is) age 55 or older at the time I sell my original property
- OR I am severely and permanently disabled and can provide physician certification
- OR my home was substantially damaged (50%+ improvement value loss) by a Governor-declared disaster
Property Requirements
- My current home IS my primary residence (not a vacation home, rental, or investment property)
- My current home is eligible for (or has claimed) the California Homeowners' Exemption
- My replacement home WILL BE my primary residence (I will live there, not rent it out)
- I will occupy the replacement home and claim the Homeowners' Exemption within required timeframes
Transaction Timing
- I will sell my original property and purchase my replacement property within 2 years of each other
- At least one transaction (sale or purchase) will occur on or after April 1, 2021
- I have not used Prop 19 more than 2 times previously (this would be use #3 at most)
Geographic Scope
- My replacement property will be located in California (any of the 58 counties)
- I understand I can move from LA County to another county or stay within LA County
Filing Commitment
- I will file the required claim form (BOE-19-B, BOE-19-D, or BOE-19-V) within 3 years of purchasing the replacement property
- I will provide all required documentation (proof of age/disability/disaster, closing documents, occupancy proof)
If you checked all applicable boxes in each section, you qualify for Proposition 19!
Am I Eligible? Quick Decision Tree
START HERE:
Are you 55 or older, severely disabled, or a disaster victim?
├─ NO → You do not currently qualify for Prop 19. Consider waiting until you turn 55.
└─ YES → Continue ↓
Is your current home your primary residence?
├─ NO → You do not qualify. Prop 19 only covers primary residences, not vacation homes or rentals.
└─ YES → Continue ↓
Will your replacement home be your primary residence?
├─ NO → You do not qualify. Both properties must be primary residences.
└─ YES → Continue ↓
Will you complete both transactions (sale and purchase) within 2 years of each other?
├─ NO → You do not qualify. The 2-year window is mandatory.
└─ YES → Continue ↓
Have you already used Prop 19 three times previously?
├─ YES → You've exhausted your lifetime uses (unless you're a disaster victim qualifying for a new event).
└─ NO → ✅ YOU QUALIFY! Proceed with understanding how Prop 19 works and calculating your potential savings.
Special Circumstances: Do You Qualify?
"I inherited my home from my parents. Can I use Prop 19?"
Yes, as long as the inherited property has become your primary residence and you meet the other requirements (age 55+, disabled, or disaster victim). Your eligibility is based on your current ownership status, not how you acquired the property. [Source: CA BOE Letter to Assessors No. 2024/044]
"I used Prop 60 or Prop 90 before 2021. Can I still use Prop 19?"
Most likely yes. Prop 19 is considered a new, expanded benefit. The California State Board of Equalization has indicated that prior use of Prop 60/90 (the old one-time transfer rules) does not automatically count against your three-use Prop 19 limit. However, individual circumstances vary—contact the LA County Assessor at (213) 974-3211 to verify your specific situation. [Source: CA BOE Letter to Assessors No. 2021/027]
"My spouse and I own our home together. We're 53 and 57. Do we qualify?"
Yes! Only one spouse must be 55 or older. As long as one of you meets the age requirement at the time you sell your original property, you both qualify as co-owners. [Source: CA BOE Publication 801, June 2025]
"I'm 56 but my home is in a trust. Can I use Prop 19?"
Possibly. Properties held in certain types of trusts (like revocable living trusts where you're the trustee and beneficiary) typically qualify. However, properties in irrevocable trusts, LLCs, or partnerships may face complications. Consult with both the LA County Assessor and an estate planning attorney before proceeding. [Source: CA BOE administrative guidance on trust-held properties]
"I'm buying a more expensive home. Do I still qualify?"
Yes! Prop 19 works whether you're downsizing, buying an equal-value home, or even trading up. The eligibility requirements are identical regardless of the replacement home's price. Your new tax base will be adjusted upward if buying a more expensive home, but you'll still save significantly compared to full reassessment. [Source: CA Constitution Article XIII A, Section 2.1(b)] Learn more about how the calculation works.
"I want to move from LA County to San Diego County. Can I do that?"
Absolutely! One of Prop 19's biggest changes was eliminating geographic restrictions. You can transfer your tax base from Los Angeles County to any of California's 58 counties. [Source: CA Constitution Article XIII A, Section 2.1(b)] If you're moving outside the LA area, Justin can connect you with trusted Prop 19 specialists in your target location.
Frequently Asked Questions About Prop 19 Eligibility
Q: What if I turn 55 after I've already bought my new home?
You must be 55 at the time you sell your original property, not when you buy the replacement. So if you purchase your replacement home at age 54 but don't sell your original home until after you turn 55, you still qualify. The key date is the sale date of the original property. [Source: CA BOE Letter to Assessors No. 2024/044, FAQ #12]
Q: Does my replacement home need to be less expensive than my original home?
No. Prop 19 works regardless of the replacement home's price. You can downsize, move laterally, or even trade up. The only difference is how your new tax base is calculated—but you qualify for the benefit either way. [Source: CA BOE Publication 801, June 2025]
Q: I'm 62 and my wife is 51. We own our home as joint tenants. Do we qualify?
Yes. Only one spouse must meet the age requirement. Since you're 62, you both qualify as co-owners. [Source: CA BOE Publication 801, June 2025]
Q: Can I use Prop 19 if I'm moving to a 55+ community?
Yes, absolutely! In fact, many 55+ communities in and around Los Angeles County (like in Thousand Oaks, Simi Valley, or further east in Riverside County) are perfect destinations for Prop 19 users. As long as it becomes your primary residence, you qualify.
Q: I'm severely disabled and only 48 years old. Do I qualify?
Yes. The disability pathway has no age requirement. You'll need to provide physician certification (Form BOE-19-DC) along with your claim form (BOE-19-D), but age is not a factor for disability-based qualification. [Source: Revenue and Taxation Code Section 69.6(b)(2)]
Q: What happens if I qualify but forget to file the claim form?
You have three years from the date you purchase your replacement property to file your Prop 19 claim. If you file late (but within the three years), your tax base will be adjusted retroactively, and you'll receive refunds for overpaid taxes. However, if you miss the three-year deadline entirely, you lose the benefit permanently for that transaction. File as soon as possible after purchasing your replacement property. [Source: Revenue and Taxation Code Section 69.6(d)]
Q: Do I need to live in California for a certain number of years to qualify?
No. There's no minimum California residency requirement. As long as your original property was your primary residence in California and you meet the age/disability/disaster criteria, you qualify—even if you only recently moved to California. [Source: CA BOE administrative guidance]
Ready to Explore Your Downsizing Options?
Now that you know you qualify for Proposition 19, the next step is understanding exactly how much you can save and finding the perfect right-sized home in Los Angeles County.
As a Pasadena-based real estate expert with over 13 years of experience, I specialize in helping LA County seniors navigate the Prop 19 process from qualification through closing. I can help you:
✅ Calculate your exact tax savings based on your current tax base
✅ Find single-story homes, condos, or 55+ communities that meet your needs
✅ Coordinate the timing of your sale and purchase to maximize your benefit
✅ Connect you with CPAs and tax professionals who specialize in Prop 19
Moving outside the LA area? No problem. I work with Prop 19 specialists throughout California and can connect you with a trusted expert in your target location—whether you're heading to San Diego, the Bay Area, Sacramento, or anywhere else in the state.
Contact Justin Borges:
📞 323.684.4421
✉️ Justin@theborgesrealestateteam.com
🌐 lametrohomefinder.com
Free consultation. No obligation. Just honest guidance on your Prop 19 qualification and next steps.
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 and downsizing strategies tailored to LA County's unique market. Learn more about Justin →
Official Forms & Resources
Download Required Forms:
For Age 55+ Homeowners:
For Disabled Homeowners:
For Wildfire/Disaster Victims:
Homeowners' Exemption:
Submit Forms To:
Los Angeles County Assessor's Office
500 W. Temple Street, Room 225
Los Angeles, CA 90012
Phone: (213) 974-3211
Email: helpdesk@assessor.lacounty.gov
Online: assessor.lacounty.gov/prop19
Official Resources:
- California State Board of Equalization Prop 19 Page: boe.ca.gov/prop19
- LA County Assessor Prop 19 Information: assessor.lacounty.gov/prop19
- CA BOE Property Tax Department: (916) 274-3350
Sources and Verification
This article is based on the following authoritative sources:
Legal Authority:
- California Constitution Article XIII A, Section 2.1 (Proposition 19)
- California Revenue and Taxation Code Sections 69.5 and 69.6
- California State Board of Equalization Publication 801 (Fact Sheet, June 2025)
- California State Board of Equalization Publication 802 (Disaster Relief Guide)
- California State Board of Equalization Letters to Assessors Nos. 2021/027, 2024/044
- California State Board of Equalization Official Website: boe.ca.gov/prop19
- Los Angeles County Assessor's Office: assessor.lacounty.gov/prop19
Market Data:
- Redfin MLS data for Los Angeles County (May-August 2025)
- California Regional Multiple Listing Service (CRMLS)
- Rocket Homes MLS data (2024-2025)
- U.S. Census Bureau, American Community Survey (2023)
Property Tax Data:
- Los Angeles County Auditor-Controller, Property Tax Report Central (FY 2024-25)
- LAX Leader market analysis (Q4 2024)
Wildfire Risk Data:
- First Street Foundation wildfire risk assessments (2025)
Last Updated: January 2025
Important: For the most current information about Proposition 19 eligibility requirements and your specific situation, consult:
- California State Board of Equalization: (916) 274-3350 or boe.ca.gov
- LA County Assessor's Office: (213) 974-3211 or helpdesk@assessor.lacounty.gov
- Your tax professional or real estate attorney
Legal Disclaimer
This article provides general information about Proposition 19 eligibility requirements and is not legal or tax advice. Property tax regulations can be complex and individual situations vary.
Eligibility determinations are made by the California State Board of Equalization and county assessors based on submitted documentation. The information presented is based on California law as of January 2025 and is subject to change through legislation, regulation, or administrative guidance.
Before making any decisions regarding property tax transfers, consult with:
- A qualified California tax professional (CPA or Enrolled Agent)
- A real estate attorney familiar with California property tax law
- The Los Angeles County Assessor's Office at (213) 974-3211
Market Data Disclaimer: Real estate market conditions and property values change frequently. Median home prices presented reflect data available as of publication and are provided for illustrative purposes only. For current market analysis specific to your property and verification of your Prop 19 eligibility, contact Justin Borges directly at (323) 684-4421.
No Attorney-Client Relationship: Nothing in this article creates an attorney-client relationship. The author is a real estate professional, not an attorney, and cannot provide legal advice.
No Guarantee of Results: Property tax savings will vary based on individual circumstances including original tax base, replacement property value, location, and timing. Consult with the LA County Assessor for an estimate of your specific tax savings
