Who qualifies
Homeowners who are 55+, severely and permanently disabled, or victims of a wildfire/natural disaster. The benefit can be used up to three times (no limit for disaster victims under the relevant rules).
How the value transfer works
If the replacement home is equal or lesser value, you keep your existing base-year value. If it costs more, the difference is added to your transferred base — so you still save versus a full reassessment. This works across county lines anywhere in California.
The intergenerational change
Prop 19 also narrowed parent-child and grandparent-grandchild transfers: the exclusion now generally applies only when the heir makes the home their primary residence, with a value cap. Families planning an inheritance should get specific guidance — this is a common, costly surprise.
How to claim it
File the appropriate base-year-value transfer claim with the county assessor where the replacement home is located. Deadlines and forms matter — coordinate with the assessor and, for inheritance scenarios, a tax professional.
Frequently asked questions
Can I transfer my property-tax basis to another county?
Yes. Under Prop 19, eligible homeowners (55+, disabled, or disaster victims) can transfer their base-year value to a replacement home anywhere in California, including across LA, Ventura, and Santa Barbara counties.
How many times can I use Prop 19 portability?
Up to three times for those 55+ or severely disabled; disaster-victim transfers follow separate rules.
Did Prop 19 change inherited-home taxes?
Yes — the parent-child exclusion now generally requires the heir to use the home as a primary residence, with a value cap. Get tax advice for inheritance planning.
Talk to a local expert
Brian Cooper has 20+ years and $100M+ in closed sales across this region. Free, no-obligation consultation.