Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Property Tax Relief for Seniors

Proposition 19 allows homeowners who are 55 years of age or older the ability to transfer their Proposition 13 assessed value from their current primary residence to a replacement primary residence when certain conditions are met. This Senior Exclusion benefit may provide relief by allowing seniors to upgrade their lifestyle in a new home without increasing their property taxes.

Senior Exclusion Application

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Reappraisal Exclusion for Seniors - Occurring On or After April 1, 2021

Proposition 19 Reappraisal Exclusion for Seniors

This is a property tax savings program for those aged 55 or older who are selling their home and buying another home. Under Proposition 13, a home is normally appraised at its full market value at the time it is purchased. This program allows the assessed value of the original home to be transferred to the replacement home and may create a property tax savings for you.

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.

Don’t forget to file a Homeowners’ Exemption to save $70.00 along with your Senior Exclusion
 View the Homeowners’ Exemption page for additional information

How do I apply?

In order to apply, you must complete and submit the necessary application within three years of the date you buy your replacement property.
Along with the application, you must also provide valid identification (e.g. drivers license, passport, birth certificate. Etc.) for age verification.
You can file in one of three ways.

Option 1: Apply by email

Email the completed application along with an image of the applicant's valid government identification for age verification to: PROP19@sdcounty.ca.gov

Option 2: Apply by mail

Mail the completed application along with a copy of the applicant's valid government identification for age verification to the following address:

JORDAN Z. MARKS, ASSESSOR
Senior/Disabled Exclusion Unit
1600 Pacific Highway, Suite 103
San Diego, CA 92101

Option 3: Apply in person

Submit the completed application along with a copy of the applicant's valid government identification for age verification at any of our available office locations linked below.

Find a Location

For assistance with completing the application, our staff at the Kearny Mesa Office can assist:

Kearny Mesa Office
9225 Clairemont Mesa Blvd
San Diego, CA 92123

Other available programs

State Property Tax Postponement Program – Seniors

The State Controller’s Property Tax Postponement Program allows homeowners who are 62 and over and who meet other requirements to file for a postponement. For more details on this program, please visit the State Controller's website.

Please note, this is a program administered by the State of California.  Although San Diego County does not offer a tax postponement program, the Assessor’s Office wants to share this State resource for taxpayers who may have a need for this program.

For questions on how to apply please contact the State Controller's Office at (800) 952-5661 or postponement@sco.ca.gov  

Reappraisal Exclusion for Seniors ON or AFTER April 1, 2021

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.

This is a property tax savings program for those aged 55 or older who are selling their home and buying another home.  Under Proposition 13, the home is normally appraised at its full market value at the time it is purchased.  This program allows the assessed value on the original home to be transferred to the replacement home if the market value of the replacement is equal or less than the market value of the original home, and may create a property tax savings for you. If the replacement home’s market value is greater than the market value of the original home, the difference will be added to the transferred assessed value. 

Yes. The property owner must be 55 or older at the time the original property is sold in order to qualify.  For married couples, only one spouse must be 55 or older.

Yes. Both the original and replacement property must be eligible for a homeowner’s exemption. This means that the property must be the owner’s principal place of residence. 

Don’t forget to file a Homeowners’ Exemption to save $70.00 along with your Senior Exclusion. View the Homeowners’ Exemption page for additional information.

Yes. An individual may qualify three times.

Yes. The replacement home can be any value and any amount over 100% of the original home’s market value will be added to the transferred assessed value.

For example: 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.

Yes. You must sell your original home and buy or complete construction of your new property within a two-year period in order to qualify.  You can sell your original before or after the purchase of the replacement as long as it is within two years.  However, if the applications is filed after three years, the exclusion will only be applied prospectively from the date the application is filed.

No. The replacement home can be any value and any amount over 100% of the original home’s market value will be added to the transferred assessed value.  To qualify, the sale price of the original and the purchase price of the replacement must represent fair market value for this program.

Yes.

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.

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

Reappraisal Exclusion for Seniors BEFORE April 1, 2021

This is a property tax savings program for those aged 55 or older who are sold their home and bought another of equal or lesser value before April 1, 2021. Under Proposition 13, a home is normally appraised at its full market value at the time it is purchased. This program allows the assessed value on the original home to be transferred to the replacement home and may create a property tax savings for you. The application for this program is available here.