Proposition 19

Voters passed Proposition 19 in November 2020. This legislation affects Parent-Child and Grandparent-Grandchild exclusions and Base Year Value Transfers. Visit the BOE's Proposition 19 page for the most up to date information. 

Other Resources

BOE Proposition Fact Sheet  (as of April 1, 2022)(PDF)

BOE Letter to Assessor (LTA) 2022-051 published October 28,2022 "Taxpayers' Rights Advocate Office Updated Information Sheets on Property Tax Savings Reflecting the Passage of Proposition 19 -Intergenerational Transfer Exclusions and Base Year Value Transfers for Persons Age 55 and Older or Disabled Persons" (PDF)

Forms

• BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years (PDF)
• BOE-19-D Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons (PDF)
• BOE-19-DC Certificate of Disability (PDF)
• BOE-19-G Claim for Reassessment Exclusion for Transfer between Grandparent and Grandchild occurring on or after February 16, 2021 (PDF)
• BOE-19-P Claim for Reassessment Exclusion for Transfer between Parent and Child occurring on or after February 16, 2021 (PDF)
• BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or other Natural Disasters (PDF)
• BOE-58-AH Claim for Reassessment Exclusion for Transfer between Parent and Child occurring before Feb 16, 2021 (PDF)
• BOE-58-G Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild occurring before Feb 16, 2021 (PDF)