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)