Will my kids keep my low property taxes under Prop 19?

A quick, straight answer to a question buyers and sellers ask me often.

Direct AnswerOften not fully — Proposition 19 tightened the rules. Before Prop 19, children could inherit a parent's low property-tax base broadly. Now, the parent-to-child exclusion generally applies only when the child makes the inherited home their own primary residence, and even then there can be a value cap that triggers partial reassessment on higher-value homes. Inherited properties that are not used as the child's primary residence (such as rentals or second homes) are typically reassessed to market value. Because this is fact-specific and consequential, consult an estate-planning attorney or CPA.

Information current as of 2026.

What Prop 19 changed for inherited homes

Prop 19 narrowed the old parent-child transfer benefit significantly. The low assessed value can pass to a child without full reassessment only if the child moves into the home as their primary residence (and files the proper claim), and a value limit may still cause partial reassessment on more valuable properties. If the child keeps the home as a rental, vacation home, or simply does not occupy it as a primary residence, the property is generally reassessed to current market value — which can sharply increase the property-tax bill. The details and deadlines matter, so plan ahead with a qualified professional.

For the full rules, including the homeowner base-transfer side of Prop 19, read our California Prop 19 guide.

Frequently Asked Questions

Can my kids inherit my low property tax under Prop 19?

Only in limited cases. The exclusion generally requires the child to use the inherited home as their primary residence, and a value cap may still cause partial reassessment on higher-value homes. Otherwise, the property is typically reassessed to market value.

What if my child rents out the inherited home?

If the child does not make the home their primary residence — for example, using it as a rental or second home — Prop 19 generally requires reassessment to current market value, which can significantly raise the property taxes.

Is this estate-planning advice?

No. This is general information. Prop 19's inheritance rules are detailed and fact-specific, and outcomes depend on your circumstances. Consult an estate-planning attorney or CPA before relying on any approach.

Primary sourcesCalifornia BOE — Proposition 19. General information only — verify current figures and confirm legal, tax, or financial questions with a licensed professional.