Under California's Proposition 19, homeowners who are over 55 years of age, severely disabled, or victims of a wildfire or natural disaster may transfer the base year value of their primary residence to a replacement primary residence anywhere within California. The replacement home must be purchased or newly constructed within two years of the sale of the original property and must serve as the homeowner’s primary residence.
To help estimate the potential new base year value of your replacement primary residence, please provide the details below. This estimation applies only upon approval of a qualifying claim.
DISCLAIMER: This Prop 19 property tax estimator is based on the California Association of Realtors' analysis of Prop 19. These calculations are estimates only. Tax assessments may vary by county and city, and additional factors may affect your actual property taxes. For a precise calculation, please consult with a professional tax or estate advisor.
By using this calculator, you accept the terms and conditions and acknowledge that this is an estimator only, subject to your unique situation.
Imagine a homeowner with an original home valued below $1 million.
If the new home’s market value ($750,000) is less than the original home’s market value ($800,000), the assessed value from the original home transfers directly to the new home.
By transferring the original assessed value, the homeowner saves significantly, paying $3,600 in annual property tax on a $750,000 home instead of $9,000 without Prop 19.
This scenario covers a homeowner moving to a more expensive property.
Because the new home’s market value ($1,500,000) is more than the original home’s market value ($1,200,000), the homeowner can transfer the original assessed value but must add the difference.
In this case, the homeowner’s new home has a taxable value of $700,000, saving them from paying taxes on the full $1,500,000 market value. Without Prop 19, the annual tax would be $18,000, resulting in $9,600 saved annually.