PROPOSITION 19

The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or natural Disaster Act

On November 3, 2020, California voters approved Proposition 19 which added new provisions for both the intergenerational exclusions (parent-child and grandparent-grandchild) and for the base year value transfer of a primary residence for persons at least age 55 or severely disabled or victims of wildfires or natural disasters.

For an introduction to Proposition 19, go to: www.boe.ca.gov/pdf/Introduction-to-Prop-19-042023.pdf

Base Year Value Transfers

Fact Sheet for transferring property tax base: www.boe.ca.gov/pdf/pub800-3.pdf

If you have purchased a replacement property in Santa Cruz County, and have sold your original property, please complete the appropriate application form All Assessor Forms (santa-cruz.ca.us)

Intergenerational Transfers

Fact Sheet for parent/child transfers: www.boe.ca.gov/pdf/pub800-1.pdf

Fact Sheet for grandparent/grandchild transfers: www.boe.ca.gov/pdf/pub800-2.pdf

Effective 2/16/21, the transfer of a principal residence or a family farm is eligible for a parent/child or grandparent/grandchild exclusion. The transfer may be voluntary (gift or sale) or involuntary (death of the owner).

The principal residence of the transferor is only eligible for the exclusion if it becomes the principal residence of an eligible transferee within one year of the transfer.

The family farm of the transferor is only eligible for the exclusion if it becomes the family farm of an eligible transferee within one year of the transfer.

Please visit the Board of Equalization’s website for more information about the changes made by Prop 19. https://boe.ca.gov/prop19/