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• Assessment Appeals • Goal to Roll • SMART (System for Management, Assessments, Records and Transactions) • Community Engagement: Pursuing Social and Economic Justice


The information provided is intended to provide general information about Proposition 19. It is not intended to be a legal interpretation or official guidance, or relied upon for any purpose, but is instead a presentation of summary information. Proposition 19 is a constitutional amendment, so additional legislation, regulations, and statewide guidance are expected to clarify its implementation. If there is a conflict between the information provided here and the proposition or any legal authorities implementing or interpreting the proposition, the text of the proposition and the other implementing or interpretive authorities will prevail. We encourage you to consult an attorney for advice on your specific situation.


Property Tax in CA- Proposition 13 
Constitutional Amendment (1978) Article XIII A

Property Tax Rate = ~1%
Assessment value increase capped at 2%
Assessed Value

Assessed Value is fair market value at the time of change in ownership.

Setting Assessed Value



Change in Ownership – Reassessment to Market Value

PROPOSITION 19 – Reassessment Exclusions

November 3, 2020 California Constitution Article XIII A, Section 2.1 Base Year Value Transfer Intergenerational Transfer Exclusion


  • Allows homeowners to transfer their home's taxable value or factored base year value to a replacement home.
  • Anywhere in California, up to three times.
  • No limit to the market value of the replacement property, but any amount over the original property’s market value is added to the assessed value.

Base Year Value Transfer – Who is Eligible?

• Homeowner meets one of the following: - Age 55 or over, - Severely and permanently disabled, or - Victim of wildfire or natural disaster • Replacement home must be purchased or newly constructed within two years of the sale of the original property. • Homeowner must occupy original property and replacement dwelling as principal residence.

Base Year Value Transfer – Filing Period

• Three (3) years after the purchase or completion of construction of replacement dwelling • Prospective relief available Beginning with the lien date of the assessment in which the claim is filed.

Example: Base Year Value Transfer

New replacement home was purchased on 4/5/2021 at $1,500,000
Original property sold on 8/15/2021 at $1,200,000
Original property's Factored Base Year Value (FBYV) = $250,000

Rule: Excess market value is added to the FBYV

New home exceeds 100% of original home's fair market value. 
$1,500,000  (new home) - $1,200,000 (original) = $300,000 (excess)

$300,000 (excess) + $250,000 (FBYV) = $550,000 New Base Year Value


Q: I am 54 years old. If I sell my home now and buy the replacement dwelling after I turn age 55, will I be eligible to transfer the base year value?

Answer: No. You must be age 55 or over when you sell your original primary residence to qualify. You may purchase a replacement residence prior to age 55, but you must be age 55 or older on the sale of the original primary residence.

Q: How long do I have to buy a replacement property after selling my original home?

Answer: You have two (2) years to purchase a replacement property that you will use as a primary residence.

Q: A couple divorces. As part of the divorce, their principal residence was sold. Would each of the owners be able to transfer their share of the base year value to their respective replacement residences?

Answer: No, only one claimant may transfer the original property's base year value. If both parties qualify, they must mutually decide who will get the benefit.

Q: Can I have my child on title with me?

Answer: Yes, if you and your child purchase the property together from a third party. There is no requirement that the claimant be the sole owner of either the original primary residence or the replacement primary residence.


Type of Relief Forms to File Name of Form Filing Deadlines
Age 55 or Older BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.
Severely and Permanently Disabled BOE-19-D and BOE-19-DC Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons, and Certificate of Disability Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.
Victim of Wildfire or Natural Disaster BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.

Filing Requirements

1. Exemption Claim (either the Homeowners' or the Disabled veterans' exemption form)
  • Must file within 1 year of transfer
  • Transferee must own or occupy to be eligible
2. Exclusion Claim (Form BOE-19-P or BOE 19-G)
  • Must file within 3 years of transfer or before transfer to third party, whichever is first
  • No later than 6 months after notice of supplemental or escape assessment for parent-child transfer
  • If all deadlines have passed, prospective relief for the lien date of the year claim is filed. 

Reassessment Exclusion – New Value Cap

Rule: Value Cap is the sum of:
$1,000,000 + Factored Base Year Value (FBYV)

Any excess market value is added to the FBYV.


Q: My mother's trust leaves her home to me and my two siblings equally. Will this property be subject to reassessment as of our mother's passing?
Answer: For the property to be excluded from reassessment under Prop 19, at least one of the children or qualified heirs must occupy the family home within one year. Both the homeowners' exemption and Prop 19 exclusion claim must be timely filed to qualify for exclusion from reassessment as of the date of death. 
Q: I've heard that the parents can set up an LLC with their children and put the house into the LLC. Since ownership doesn't change on the death of the parents, the property isn't reassessed. Is this correct?  
Answer: LLCs are not always an automatic avoidance of a reassessment—California property tax laws governing legal entity ownership transfers are complex and should be discussed with a qualified estate planning attorney and financial advisor. 
As one example of where a reassessment would occur despite a property being in an LLC is a situation where there is a change in control in which one member gains greater than 50% interest, triggering a 100% reassessment of the property. 
Answer: If another eligible transferee (e.g., sibling) moves into the property within one year of the other moving out (and timely files for the Homeowner's exemption claim form), the exclusion continues.
If no other eligible transferee moves into the property within one year, the exclusion is removed. The property is then reassessed to the fair market value as of the time of transfer.  

Intergenerational Transfer Exclusion Prop 19
Filing Requirements Checklist

Type of Relief Forms to File Name of Form Filing Deadlines
Family Home BOE-261-G or BOE-266 Claim for Disabled Veterans' Property Tax Exemption or Claim for Homeowners' Property Tax Exemption</td Within 1 year from date of death or transfer. Exclusion will be applied prospectively if filed after 1-year period.
Family Home BOE-19-P Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021 Within 3 years from date of death or transfer, or before transfer to 3rd party, whichever is earlier.

Intergenerational Transfer Exclusion $1 Million
"Value Cap" Adjustments

Date of Transfer or Change in Ownership Applicable $1 Million Amount
February 16, 2021 – February 15, 2023 $1,000,000
February 16, 2023 – February 15, 2025 $1,022,600

Prop 19 Repeal?

State constitutional amendment measure by either: 1. A proposed amendment by the State Legislature with 2/3 vote from the Senate and the Assembly OR 2. A citizens’ initiative with valid signatures of registered voters equal to 8% of the number of votes cast for the governor in the last election (Repeal effort failed, Secretary of State 3/4/24)

Assessor's Annual Timeline

Key dates
  • January 1 – Lien Date
  • February 15 – Exemptions Deadline
  • March 31 – Informal Review Deadline
  • June 30 – Roll Close
Real Property
  • July – Notice of Assessed Value
  • October – Tax Bill Arrives
  • December/April – Tax Bill Due
Business Personal Property and Possessory Interest
  • July – Notice and Tax Bill Arrives
  • August – Tax Bill Due 

Assessment Appeals Board

Qualifications Required to Become an AAB Member
Eligibility criteria 
  • CA Revenue and Taxation Code Section 1624.05
  • "a person shall not be eligible for nomination for membership on an AAB unless he or she has a minimum of five years' professional experience in this state as one of the following: certified public accountant or public accountant, licensed real estate broker, attorney, or property appraiser accredited by a nationally recognized processional organization, or property appraiser certified by the Office of the Real Estate Appraiser."
  • https://sfgov.org/aab

Assessor’s Office Room 190

• City Hall Main Office Hours Mon–Fri, 8 AM – 5 PM • Visit: sfassessor.org • Call: (415) 554-5596 or 311 • Email: [email protected]

We Would Love to Meet You!

You’ve got questions and we can’t wait to answer them.