California Prop 19 Calculator

The California Prop 19 Tax Transfer Calculator estimates a new assessed value for a qualifying inheritance or replacement-home transfer. It compares the original assessed value with the relevant market values and shows any added assessed value under the tool's simplified rules.

Inheritance model

For an inheritance transfer, the model allows the original assessed value plus $1,000,000 before adding value above that limit:

$\text{Limit}=\text{Original assessed value}+\$1{,}000{,}000$ $\text{New assessed value}=\text{Original assessed value}+\max(0,\text{Inherited market value}-\text{Limit})$

Replacement model

For a replacement transfer, the model adds only the amount by which the replacement market value exceeds the original market value:

$\text{New assessed value}=\text{Original assessed value}+\max(0,\text{Replacement market value}-\text{Original market value})$

Worked examples

If the original assessed value is $300,000 and the inherited market value is$1,100,000, the modeled limit is $1,300,000, so no added value is calculated. If the inherited value is$1,500,000, the modeled added value is $200,000 and the new assessed value is$500,000.

Questions

Does this prove a Prop 19 transfer qualifies?

No. Eligibility depends on owner-occupancy, relationship, filing, timing, property use, and other California rules outside these inputs.

Does it calculate property tax?

No. It estimates assessed value only. County tax rates, exemptions, bonds, and local assessments are not included.

What happens if replacement value is lower?

The model keeps the original assessed value and reports no added value.

Limitations

This is a simplified planning estimate, not tax or legal advice. Verify current California Board of Equalization guidance and county assessor requirements before relying on the result.