Property Tax Savings: Prop 19 Base Year Value Transfers

For more information or additional assistance, please email our office. We also encourage you to visit the Board of Equalization (BOE) website at boe.ca.gov for the most up to date information regarding Proposition 19.

Under Prop. 19, “Natural Disasters” means the existence, as declared by the Governor, of conditions of disaster or extreme peril to the safety or property within the affected area caused by the conditions such as fire, flood, drought, storm, mudslide, earthquake, civil disorder, foreign invasion, or volcanic eruption.

If you are over 55 years, severely disabled, or the victim of a disaster, Prop. 19 allows homeowners who purchase a replacement home of greater value than their original home to transfer to their tax base with an adjustment to account for the value difference. The portion that is over the value of the original home will be reassessed at current market value.

Yes, Prop. 19 allows homeowners who are at least 55 years or disabled to transfer their base year value up to three times. Victims of wildfires or other natural disasters may transfer their tax base once per event.

You will need to file:

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

You will need to file:

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

Prop 19 for base year transfers went into effect April 1, 2021. It allows persons at least 55 years or older, severely disabled or victims of disaster to transfer their base year value from an original property to replacement property, provided all qualifications are met.

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