Prop 19 tax base transfer for homeowners 55+
Lets homeowners 55 and older, severely disabled homeowners and disaster victims move to a new home in California and keep much of their old, lower property tax value.
Apply on the official site ↗Goes to BOE.ca.gov. Applying is free.
Who generally qualifies
California homeowners 55 or older, severely disabled, or whose home was destroyed by wildfire or disaster, who sell and buy a replacement home.
Exact income limits and rules are set by California State Board of Equalization and can change. Check the official site for current details.
How to apply
- Buy the replacement home within two years of selling the original.
- File the transfer claim form with the county assessor where the new home is.
What to have ready
- Sale and purchase records for both homes
- Proof of age or disability
Common questions
- Does it cost anything to apply?
- No. Applying through the official site is free. Be wary of anyone who charges a fee to apply for you.
- Do I have to pay it back?
- No. A tax break lowers what you owe. You don't pay it back.
- Who decides if I qualify?
- California State Board of Equalization makes the final decision. This page explains the program in general terms only.
- Where can I find current income limits and amounts?
- Income limits, benefit amounts and deadlines change, so check BOE.ca.gov for the latest details.
Added October 21, 2026. BenefitSearch is not affiliated with California State Board of Equalization.