Property Tax Savings: Prop 19 Intergenerational Transfers

What date did Proposition 19 go into effect?

Prop. 19 for intergenerational transfers (parent/child/grandparent/grandchild) went into effect February 16, 2021. It allows the transfer of a principal residence between parent, child, grandparent, or grandchild to be excluded from reassessment, limited to the first $1 million of value.

How do I get more information about Prop 19 Intergenerational 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.

How can I file for the Intergenerational Exclusion?

You can file the BOE-19P (Parent to Child) or BOE-19G (Grandparent to Grandchild) with our office in-person, by mail or email.

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

Does a non-principal residence qualify for this exclusion?

No, the property must have been the transferor’s principal residence as of the date of transfer/death. In addition, the transferee must continue to occupy the residence after the transfer and claim the homeowners’ or disabled veteran exemption within one year from the date of transfer in order to qualify. Note: the exclusion will be removed if the transferee ceases to occupy the home as their principal residence.

Will I be eligible if the value of the family home is more than $1 million?

Yes, you may be granted up to a $1 million exclusion. The amount exceeding the value limit is added to the factored base year value.