Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Prop 19: Property Tax Savings for Disabled Persons

Proposition 19 allows a homeowner who is severely and permanently disabled to transfer the factored base year value of their primary residence to a new primary residence anywhere in California.

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How the Value Transfer Works

If your replacement home is equal or less in value than your original home, your original factored base year value transfers directly.

“Equal or lesser value” means the full cash value of the replacement home does not exceed:

  1. 100% of the original home’s value if you bought/built the replacement before selling the original.
  2. 105% if bought/built within one year after the sale.
  3. 110% if bought/built within two years after the sale.

Disabled Persons Claim for Transfer of Base Year Value for Replacement Dwelling

Proposition 19 allows persons over 55 or severely disabled persons to transfer the taxable value of their existing home to their new replacement home anywhere within the state, up to three times.

The effective date of implementation for tax savings under Prop. 19 is April 1, 2021. To file for a base year transfer under Prop. 19, you must complete both forms BOE-19-D (Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons) and BOE 19-DC (Certificate of Disability). 

To qualify, all of the following must be true:

  1. You sold your original primary residence.
  2. Your original home was your principal residence and qualified for either the Homeowners' Exemption or Disabled Veterans' Exemption at the time of sale, or within two years of buying your replacement home.
  3. You bought or completed construction of your replacement home within two years of selling your original home.
  4. You own and live in the replacement home when you file the claim.
  5. Either the sale of the original home or the purchase/construction of the replacement home happened on or after April 1, 2021.

You must provide your Social Security number. It is used to verify eligibility and ensure you do not exceed the three-transfer limit. This information is confidential.

You must file your claim with the Assessor’s Office in the county where the replacement property is located.

Your potential savings will be based on whether your replacement property market value was greater or less than the fair market value of your original property.

Example #1: If the market value of the replacement property is less than or equal to the market value of the original property.

Original assessed value: $500,000. Original market value: $900,000. Replacement market value: $700,000.

Since the market value of the replacement property is $200,000 less than the original’s market value, the assessed value transferred to the replacement property will remain at $500,000.

Example #2: If the market value of the replacement property is greater than the market value of the original, then the excess will be added to the assessed value of the replacement property.

Original assessed value: $500,000. Original market value: $700,000. Replacement market value: $900,000.

Since the market value of the replacement property is $200,000 greater than the original’s market value, the difference will be added to the transferred assessed value. Therefore, assessed value of the replacement property will be: $500,000 original assessed value + $200,000 excess value= $700,000 assessed value of replacement property.

Please note: the original assessed value that will be transferred is the factored base year value. If your assessed value was due to a temporary reduction (Prop 8 value) or Mill’s Act value, these values will not transfer to your replacement property.  Also, although your transferred assessed value may remain the same, your actual tax bill may differ based on the new tax rate for the area where the replacement property is located.

If the replacement home includes both a purchase and new construction, the final value is determined based on whichever date, either purchase or completion, occurs last.

Yes. New construction does qualify for this program, although there are specific requirements that must be followed.  The market value of the new construction can be of any value and any amount over 100% of the original home’s market value and will be added to the transferred assessed value. 

Also, if your replacement property market value is less than the original property market value, your construction value for a remodel or ADU can be excluded if the market value of the construction does not exceed the difference between the sale price of your replacement and original property, and is completed within two years of the sale of the original property.

If you are interested in pursuing this option, you may contact the Assessor’s office at (619) 531-5481 to go over the requirements.

A homeowner who is severely disabled may transfer their base year value up to three times.

You must provide your Social Security number. It is used to verify eligibility and ensure you do not exceed the three-transfer limit. This information is confidential.

You must file your claim with the Assessor’s Office in the county where the replacement property is located.

You must submit form BOE-19-DC (Certificate of Disability) with one of the following:

1. A doctor's certification explaining why the disability requires you to move and confirming the new home meets your disability-related needs. 

OR

2. Evidence showing that the move is primarily to reduce financial burdens cause by the disability.

You may declare this under penalty of perjury, which creates a presumption that the move is for disability-related reasons.

You must submit form BOE-19-DC (Certificate of Disability) with one of the following:

1. A doctor's certification explaining why the disability requires you to move and confirming the new home meets your disability-related needs,

OR

2. Evidence showing that the move is primarily to reduce financial burdens caused by the disability.

You may also declare this under penalty of perjury, which creates a presumption that the move is for disability-related reasons.

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