How This Is Calculated
The tool applies the parent to child exclusion in Proposition 19 as the State Board of Equalization and Revenue and Taxation Code §63.2 describe it, for transfers on or after February 16, 2021. It does not cover family farms, transfers before February 16, 2021 (the older Prop 58 and Prop 193 rules), or a transfer of only part of the home.
- The home must be the parent's principal residence (the family home) and become the child's principal residence, and the child must file for the homeowners' or disabled veterans' exemption within one year of the transfer. If any of these fails, the home is reassessed to market value. If the child lives there but files the exemption claim after the one-year period, the BOE says the exclusion is applied only going forward, not back to the transfer date, so the tool shows the reassessed figure as of the transfer date. (BOE, Proposition 19; Revenue and Taxation Code §63.2)
- A grandchild qualifies only if every parent of the grandchild who is a child of the grandparent has died by the date of the transfer. (BOE, Proposition 19)
- The exclusion amount depends on the date of the transfer: $1,000,000 for February 16, 2021 to February 15, 2023; $1,022,600 for February 16, 2023 to February 15, 2025; $1,044,586 for February 16, 2025 to February 15, 2027. The adjustment for transfers from February 16, 2027 is not yet published. (BOE, Proposition 19)
- If the market value is no more than the parent's assessed value plus the exclusion amount, the child keeps the parent's assessed value. If it is more, the excess is added to the parent's assessed value. Example: assessed value $300,000, market value $1,500,000, transfer in 2026. The limit is $300,000 plus $1,044,586, or $1,344,586. The excess is $155,414, so the new assessed value is $455,414. (BOE, Proposition 19)
- The tax estimate is 1% of the assessed value before and after. Proposition 13 limits the general tax to 1% of taxable value, but local voter-approved bonds and special assessments are added, so actual bills are higher. (BOE Publication 29)
- Deadlines. The child files the claim, Form BOE-19-P (Form BOE-19-G for a grandchild), with the county assessor within three years of the transfer, or before the home is transferred to a third party or the child no longer lives there, whichever is earlier. A claim filed within six months after the assessor mails a notice of supplemental or escape assessment for the transfer is also on time. The homeowners' or disabled veterans' exemption is due within one year of the transfer; filed later, the exclusion applies only going forward. If every deadline is missed and the child still owns the home, a late claim gives the exclusion only from January 1 of the year it is filed. The result lists these deadlines only when the exclusion can apply. (BOE, Proposition 19 filing requirements checklist; BOE Letter to Assessors 2026/026; Revenue and Taxation Code §63.2(f))
- 2025 Los Angeles and Ventura County fires. SB 293 (Stats. 2025, ch. 539), effective January 1, 2026, gives more time where the home was damaged or destroyed by the 2025 Palisades, Eaton, Hurst, Lidia, Sunset or Woodley Fire and the assessor reassessed it for that damage, the child acquired it on or after the state of emergency for that fire, and the assessor mailed a notice of supplemental or escape assessment because the change in ownership had not been recorded. A claim filed within three years after that notice was mailed is on time, and so is an exemption claim filed within one year after it. It applies only to claims filed before January 1, 2031, and it does not extend the one year the child has to move in. The result shows this note for transfers on or after January 7, 2025, the date the Governor proclaimed a state of emergency in Los Angeles and Ventura Counties. (BOE Letter to Assessors 2026/012; Revenue and Taxation Code §63.2(f)(2))
- Transferring your home into your own revocable trust is not a change in ownership and is not reassessed. The later transfer from the trust to your child is treated under Prop 19 like any other parent to child transfer. (Revenue and Taxation Code §62)
What a Living Trust Does and Does Not Do
A living trust keeps your home out of probate, so your child can take title through your successor trustee without a court case, court fees or the statutory attorney and executor fees. A trust does not avoid Prop 19 reassessment. Whether your child keeps your assessed value depends on the rules above, not on whether the home passes by trust, will or deed. Keeping your home out of probate with an attorney-prepared trust costs $400 trust plus $100 deed.
Frequently Asked Questions
Does a living trust avoid Prop 19 reassessment?
No. Moving your home into your own revocable living trust is not a change in ownership, so it does not trigger a reassessment. When the home later passes from the trust to your child, Prop 19 applies exactly as it would under a will or a deed. What the trust does is keep the home out of probate, so your child gets it without a court case.
What is the Prop 19 exclusion amount right now?
For transfers from February 16, 2025 to February 15, 2027 it is $1,044,586. It was $1,000,000 for transfers from February 16, 2021 to February 15, 2023, and $1,022,600 for transfers from February 16, 2023 to February 15, 2025. The State Board of Equalization adjusts it every two years. The amount for transfers from February 16, 2027 had not been published when this page was reviewed.
Does my child have to move into the home?
Yes. For the family home, the child must make it his or her principal residence and file for the homeowners' exemption or the disabled veterans' exemption within one year of the transfer. If no child moves in, for example because the home will be rented out or sold, it is reassessed to market value.
Can a grandchild get the exclusion?
Only if every parent of the grandchild who is a child of the grandparent has died by the date of the transfer. Otherwise a transfer from a grandparent to a grandchild is reassessed to market value.
How does my child claim the exclusion?
File Form BOE-19-P with the county assessor (Form BOE-19-G for a grandchild) within three years of the transfer, or before the home is transferred to a third party or the child no longer lives there, whichever is earlier. A claim filed within six months after the assessor mails a notice of supplemental or escape assessment for the transfer is also on time. Separately, file the homeowners' exemption or disabled veterans' exemption within one year of the transfer; if it is filed later, the exclusion applies only going forward. Homes damaged or destroyed in the 2025 Los Angeles and Ventura County fires may have more time under SB 293.
Why is my actual tax bill higher than this estimate?
The tool uses the 1% base rate set by Proposition 13. Most bills also carry local voter-approved bonds and special assessments, so the real bill is usually higher than 1% of the assessed value.
