Property Tax

Prop 19 Replaces Props 60, 90, 110 and More See Important Changes

As of April 1, 2021, Base Year Value Transfers for persons at least 55 and/or disabled have new guidelines as Prop 19 replaces Props 60/90/110.

The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act

Below you will see an outline of these updates.

Prop 60/90/110Prop 19
Type of PropertyPrincipal residenceNo change
TimingPurchase or newly construct residence within 2 years of saleNo change
Location of Replacement HomeSame County or County with intercounty ordinanceAnywhere in California
Value LimitEqual or lesser value

100% if replacement purchased/newly constructed prior to sale

105% if replacement purchased/newly constructed in first year after sale

110% if replacement purchased/newly constructed in second year after sale
Any Value

No adjustment to transferred base year value if the replacement property is of equal or lesser value than the original property’s market value. “Equal or lessor value” means:

100% if replacement purchased/newly constructed prior to sale

105% if replacement purchased/newly constructed in first year after sale

110% if replacement purchased/newly constructed in second year after sale

Amount above “equal or lesser value: is added to transferred value
Number of allowed transfersOne time

Exception: After using once for age, second time for subsequent disability
Three times

Proposition 19 – The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act also replaces the following:

Proposition 58/193 – Parent-Child & Grandparent-Grandchild Exclusion

Proposition 50 – Intracounty Disaster Relief

Proposition 171 – Intercounty Disaster Relief

To see the source of this article as well as changes made to each specific proposition, please visit:
Board of Equalization


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