California Prop 19 Tax Transfer Calculator
Calculate your child's new property tax assessment after inheriting a California home under Proposition 19 — and see how much you save compared to a full market reassessment.
Prop 19 Assessment Calculator
For transfers on or after February 16, 2021. The child must move in as primary residence within one year to qualify for the exclusion.
How California Prop 19 Works for Inherited Homes
✓ Figures verified against the California State Board of Equalization (BOE) Prop 19 guidance and Revenue and Taxation Code Section 63.2 — last checked June 2026.
California's Proposition 13 (1978) caps annual property tax increases at 2% per year, meaning families who have owned a home for decades can have an assessed value far below market value. Before Prop 19, children could inherit that low assessed value along with the home — a major estate planning tool. Proposition 19, passed in November 2020 and effective February 16, 2021, fundamentally changed this by narrowing the parent-to-child exclusion.
Under Prop 19, inheriting a California home without a property tax reassessment is only possible if all three conditions are met: (1) the property was the parent's primary residence at the time of transfer; (2) the child moves in as their primary residence within one year; and (3) the market value at transfer does not exceed the parent's factored base year value plus the inflation-adjusted cap (currently $1,044,586 for transfers through February 2027). If the market value exceeds that threshold, the excess is added to the child's new assessed value.
The form to claim this exclusion is BOE-19-P (Parent-Child Transfer), which must be filed with your county assessor within three years of the transfer date, or within six months of receiving a supplemental tax notice.
Prop 19 Transfer Rules at a Glance
| Rule | Detail |
|---|---|
| Effective date | February 16, 2021 (transfers after this date) |
| Property type | Primary residence only (family home or family farm) |
| Child move-in requirement | Within 1 year of transfer date |
| Value cap (current) | $1,044,586 above parent's factored base year value |
| CA property tax rate | ~1% base + local bonds (typically 1.1%–1.3%) |
| Claim form | BOE-19-P filed with county assessor |
| Filing deadline | 3 years from transfer or 6 months from supplemental notice |
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Worked Example
Parent's base year value $300,000 — Market value at transfer $1,600,000
Protected amount: $300,000 + $1,044,586 = $1,344,586
Market value: $1,600,000
Excess above cap: $1,600,000 − $1,344,586 = $255,414
Child's new assessed value: $300,000 + $255,414 = $555,414Annual tax @ 1.2%:
Without Prop 19 (full reassessment): $1,600,000 × 1.2% = $19,200/yr
With Prop 19 exclusion: $555,414 × 1.2% = $6,665/yr
Annual saving: $12,535/yrInvestment properties, vacation homes, and commercial real estate no longer qualify for any parent-to-child exclusion under Prop 19 — those transfer at full market value regardless of how long the family has owned them. A grandparent-to-grandchild transfer also qualifies only if both of the grandchild's parents are deceased at the time of transfer. If you're planning an estate that includes California property, speak with a California estate planning attorney to assess whether a lifetime transfer (which lets you control timing and market value) may be more tax-efficient than a transfer at death.
Frequently Asked Questions
The current inflation-adjusted cap is $1,044,586 above the parent's factored base year value, for transfers through approximately February 2027. This figure is adjusted annually based on the California Consumer Price Index (CCPI). If the market value at transfer exceeds the parent's base year value plus $1,044,586, the excess is added to the child's new assessed value.
Yes. The child must establish the inherited home as their primary residence within one year of the transfer date. Not intend to move in — actually live there and claim the Homeowners' Exemption. If they don't move in within 12 months, the property is reassessed at full market value as of the date of transfer.
The factored base year value is the original purchase price of the property (the "base year value" established when the parent bought it) adjusted for the annual maximum 2% Prop 13 inflation factor each year since purchase. Your county assessor has this figure on file — it appears on your property tax bill as the "assessed value."
No. Prop 19 eliminated the parent-to-child exclusion for all property except the family home (primary residence) and family farm. Vacation homes, rental properties, investment properties, and commercial real estate transferred to children are now reassessed at full market value at the time of transfer.
File BOE-19-P (Claim for Reassessment Exclusion for Transfer Between Parent and Child) with your county assessor. The deadline is within three years of the transfer date, or within six months of receiving a supplemental tax notice, whichever is earlier.
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