Transfer of Property Tax Base to Replacement Property (Preposition 19)

State

California

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

Prior to the adoption of Proposition 19 in the November 2020 elections, transfers were limited to the conditions set out in Propositions 60, 90, and 110, which apply to sales before 1 April 2021. With the adoption of Proposition 19, homeowners who purchase a new primary residence after 31 March 2021 are able to transfer the property's favorable assessment value to a replacement property. This applies to homeowners 55 years or older, disabled, or victims of natural disasters. Base year transfers for those over 55 or disabled can be used three times in a lifetime, not including any transfers under previous propositions. In addition, a spouse of a claimant who is a record owner of the replacement dwelling is not considered a claimant for purposes of base year value transfer. Thus, each spouse or registered domestic partner may each transfer their base year value three times. This limit does not apply to a claimant who is a victim of wildfire or natural disaster.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only principal residences, including manufactured homes, are eligible.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Property Value Limit

Other Criteria

Description of Eligibility Criteria

Preposition 19, adopted in November 2020 and effective in 2021, replaced the ability to transfer base value to newly acquired properties provided by Proposition 60/90/110. The location where the base value of a property can be transferred is no longer restricted and can now be transferred anywhere in California.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

CA106_RR22

Footnotes

The adoption of Proposition 19 in 2020 effective in 2021 amended the Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act to allow base value transfers to any location within the state.

Sources

Cal. Revenue and Taxation Code § 69.6 (in effect for 2022)
Source Constitution: 
Cal. Const. Art. XIIIA § 2.1
California Board of Equalization, Letter to Assessors - Implementation of Proposition 19: Base Year Value Transfers (February 2022)
[boe.ca.gov/proptaxes/pdf/lta22009.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_letter_to_assessors_implementation_of_prop_19_no_2022_009.pdf

California Board of Equalization, Taxpayers' Rights Advocate Office, Property Tax Savings: Property Tax Base to Replacement Property - Age 55 and Older (June 2022)
[www.boe.ca.gov/pdf/pub800-3.pdf Accessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf

California Board of Equalization, Taxpayers' Rights Advocate Office, Property Tax Savings: Transfer of Property Tax Base to Replacement Property - Disabled Persons (Aug. 2022)
[www.boe.ca.gov/pdf/pub800-4.pdf Assessed 07/20/2023]
www.lincolninst.edu/sites/default/files/gwipp/upload/sources/California/2022/ca_boe_prop_19_disabled_persons_info_sheet_8_2022_pub800-4.pdf
California Board of Equalization, Proposition 19 Information
[https://www.boe.ca.gov/prop19/#Charts Accessed 01/05/2024]
View Archived Source

California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and Over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 01/05/2024]
View Archived Source

California Board of Equalization, Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed 01/05/2024]
View Archived Source

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