Moving in California while keeping a lower property-tax base

The basics

Who Proposition 19 may apply to

Proposition 19 may allow eligible homeowners to transfer the taxable value of their original home to a replacement principal residence anywhere in California. Eligible owners generally fall into one of three groups:

• Homeowners age 55 or older at the time the original home is sold.
• Severely disabled homeowners, as defined by the state.
• Homeowners affected by a qualifying wildfire or natural disaster that substantially damaged the original home.

Whether a specific owner and property qualify is decided by the county assessor, not by this page or by any real estate agent.

Timing and limits

What the rules generally require

• Two-year window. The replacement home generally must be purchased or newly constructed within two years of the sale of the original home. The order of the two transactions can vary, but the two-year window applies.
• Principal residence. Both the original home and the replacement home generally must be the owner's principal residence, and a homeowners' or disabled veterans' exemption claim is typically filed on the replacement home.
• Price difference. If the replacement home costs more than the original home sold for, the difference is generally added to the transferred base-year value. The county assessor makes the final calculation.
• Number of transfers. For owners who are 55 or older or severely disabled, the California State Board of Equalization (BOE) says up to three qualifying transfers may be allowed.
• Filing deadlines. A claim must be filed with the county assessor where the replacement home is located. Deadlines affect how far back any relief can reach, so confirm them early.

This is a general summary. Eligibility, deadlines, and the final assessment are determined by the county assessor based on your specific facts.

Confirm your situation

Where to verify before you act

Official resource: California State Board of Equalization: Proposition 19. The BOE publishes the current rules, claim forms, and frequently asked questions. Source reviewed October 30, 2026.

Before you list or buy, confirm your eligibility and deadlines with the county assessor for the county where you plan to buy, and review the tax impact with a qualified tax or legal professional. Paul Fernandez is a licensed real estate professional, not a tax advisor, attorney, or assessor.

Inherited property. Proposition 19 also changed the rules for parent-to-child and grandparent-to-grandchild transfers. Those rules are separate from the move-and-transfer rules described here. For inherited property questions, start with the BOE resource above and your county assessor.

The real estate side

Planning a sale and a move on one timeline

Once you have confirmed with the assessor and your advisors that a Proposition 19 transfer may apply, the real estate work is about sequencing. A seller consultation with Paul covers:

• A pricing review of your current home against recent local evidence.
• How to order the sale and the purchase so both fit inside the two-year window you have confirmed with the assessor.
• Preparation, marketing, and negotiation under the SoldwithPaul Plan, with checkpoints at each stage.
• Coordination with your tax or legal advisor on dates and documents the assessor will ask for.

Paul serves sellers across Los Angeles, Orange, Riverside, and San Bernardino counties.

Common questions

Frequently asked questions