Prop 19 FAQs: What California Homeowners Need to Know.
Prop 19 changed the game for many homeowners in California especially seniors, families, and those inheriting property. But with new rules around tax transfers and inheritance, it’s natural to have questions.
In this blog, we’re breaking down the most frequently asked questions about Prop 19 to help you better understand how it might impact your next move, your family’s legacy, or your long-term real estate plans.
Let’s clear things up.
Validity Timing:
1. When is the operative date of Section 2.1(b), the new base year value transfer?
Answer: Section 2.1(b) came into effect on April 1, 2021.
2. Question: For purposes of a base year value transfer under the provisions of Prop 19, what is the date of the “transfer”?
Answer: The date that a base year value can be transferred is the later of either (1) the date of sale of the original primary residence, or (2) the date of purchase or completion of new construction of the replacement primary residence.
3. Question: Is it necessary for both the sale of the original primary residence and the purchase or completion of the new construction of a replacement primary residence to occur in order to qualify for the Proposition 19 base year value transfer?
Answer: No. Only one of these transactions must be completed in order to qualify for the Proposition 19 base year value transfer, provided all other requirements are met.
4. Question: Can the replacement primary residence be purchased prior to selling the original primary residence?
Answer: Yes. The replacement primary residence must be purchased within two years of the sale of the original primary residence – either before or after the sale. As long as one of the transactions occurs the provisions of Proposition 19 will apply. However, if the replacement primary residence is purchased first, the base year value cannot be transferred until the original primary residence is sold.
The homeowner will be responsible for property taxes based on the full fair market value determined as of the date of purchase. Thus, there will be no refund or cancellation of taxes for the period between the date of purchase of the replacement primary residence and the date of sale of the original primary residence if the replacement primary residence is purchased first.
Age:
5. Question: We bought a new home in June 2025, and made it our primary residence. We sold our original primary residence on July 15, 2025.
At the time, we did not qualify for a base year value transfer under the provisions of Prop 60/90/110.
Can we now qualify to transfer our original base year value under the new base year value provisions of Proposition 19 to our replacement primary residence if we file the claim?
Answer: Yes. In order to transfer the base year value under Proposition 19, at least one transaction must occur on or after 2021. Since both transactions took place before this date, you have the right to transfer your base year value under the provisions of Proposition 19.
6. Question: I will turn 55 years old in September 2026. Will I be able to transfer my base year value under Proposition 19 if I sell my current primary home and purchase a replacement home after I turn 55 in September 2026?
Answer: Yes. In order for you to transfer your base year value, you must be at least age 55 when you sell your original primary residence.
Your age when you purchase your replacement primary residence is not relevant.
7. Question: If one spouse is over age 55, but the other spouse is not, do they still qualify for the base year value transfer under Proposition 19?
Answer:
As long as the spouse who is at least age 55 is on title to both the original primary residence on its date of sale and the replacement primary residence on its date of purchase, then the spouse who is at least age 55 will qualify to transfer the base year value, as long as all other requirements have been met. It does not matter if the other spouse is not at least age 55.
Principal Place of Residence:
8. Question: Does the home that was sold have to be the owner’s primary residence at the time of sale?
Answer: The home from which the property owner wants to transfer the base year value must have been the owner’s primary place of residence as of one of the following:
- (1) the date of sale of the original primary residence,
- (2) the date of disaster that resulted in the substantial damage or destruction of the original primary residence, or
- (3) within two years of the purchase of the replacement primary residence.
Ownership:
9. Question: Can I have a co-owner on title and still qualify to transfer my base year value under Proposition 19?
Answer: Yes, there is no requirement that the homeowner who is over 55, or severely disabled, or a victim of a wildfire be the sole owner of either the original primary residence or the replacement primary residence.
10. Question: Under Proposition 19, can the base year value be transferred when one spouse (age 65) stays in the existing home and the other spouse (age 67) purchases another home of equal value if they are separated and/or divorced?
Answer: In order to transfer the base year value, the original primary residence must be sold and 100 percent reassessed to current market value.
A transfer between spouses, whether during the marriage or pursuant to a marriage settlement agreement, is excluded from reassessment under section 63.
Thus, in this situation, the spouse who purchases another home will be unable to transfer the base year value because the original primary residence was not sold and reassessed to current market value.
Location:
11. Question: What counties are participating in Prop 19?
Answer: The provisions of Proposition 19 apply to all 58 counties in California.
Thus, a base year value from an original primary residence may be transferred to a replacement primary residence that is located anywhere in California.
There is no requirement that a county enact an ordinance in order to allow an intercounty base year value transfer under the Prop 19 provisions.
12. Question: I would like to know if I would be able to qualify for Proposition 19 if I am 62 years old and I am buying a primary residence in California. I will be selling my primary residence in Georgia.
Answer: In order to transfer a base year value under Proposition 19, both the original primary residence and the replacement primary residence must be located in California.
Thus, a base year value cannot be transferred from an original primary residence located in Georgia.
Transferring Base Year Value Multiple Times
13. Question:
If we already used the one-time base year value transfer provided under Prop 60|90|110, will we be able to transfer our base year value again under Proposition 19 and, if so, how many more times can we transfer our base year value?
Answer: Regardless of whether you already used your one-time transfer of your base year value under Prop 60/90/110, you are able to transfer your base year value three times under Proposition 19.
Value Comparison Test:
14. Question:
If I sell my original primary residence and purchase another home as my replacement primary residence, can I still transfer my base year value if my replacement primary residence was purchased for more than what my original primary residence sold for?
Answer: Yes. Under the provisions of Prop 19, when the full cash value of the replacement primary residence is equal to or less than the full cash value of the original primary residence, the new base year value of the replacement primary residence is the factored base year value of the original primary residence.
However, when the full cash value of the replacement primary residence is greater than the full cash value of the original primary residence, the new base year value of the replacement primary residence is the difference between the full cash value of the replacement primary residence and the full cash value of the original primary residence plus the factored base year value of the original primary residence.
Related Resources:
Disclaimer:
This information is for educational purposes only and is not tax advice. Real estate transactions and tax laws are complex. You should consult with a qualified tax professional and a qualified intermediary to understand how these rules apply to your specific situation.
