Prop 19 FAQs for California Homeowners and Families

Effective February 16, 2021, California’s Prop 19 narrowed the old Prop 58 parent-child exclusion. Today, only a primary residence can transfer without full reassessment—and only if the child (or children) also make it their primary residence and file on time. Even then, the exclusion is limited by a $1,000,000 value cap over the parent’s assessed value; amounts above the cap can be added to the new assessed value. For families in Woodland Hills, Calabasas, and Tarzana with fast-rising values, planning early is essential; our prop 19 planning resources explain how the rules interact with your estate plan.

Often yes. If you will not live in the home as your primary residence, expect full reassessment to current market value. If you do move in and qualify, the $1,000,000 cap still applies; a large market-to-assessed-value gap can cause a partial increase. Some families restructure inheritances so one child keeps the residence while others receive different assets—done right, this can reduce tax shock and preserve a family home in the West Valley. Where appropriate, families sometimes explore family property LLCs to coordinate complex inheritances with other planning goals.

Yes. Prop 19 allows eligible homeowners age 55+, certain disabled homeowners, and victims of wildfire/natural disaster to transfer their Prop 13 base (with limits) to a replacement residence up to three times anywhere in California. This is separate from inheritance rules, but it can be part of a move-down or right-sizing strategy before passing property to the next generation in Los Angeles County.

A revocable living trust that holds your home isn’t a “change in ownership” and doesn’t trigger reassessment while you’re alive. Transfers to certain irrevocable trusts or to entities can be treated as changes in ownership unless structured very carefully. There are limited, technical paths that may reduce reassessment risk, but they require meticulous compliance with California change-in-ownership rules. For a high-level comparison of legal options and when they might help you avoid reassessment, start with our strategy page.

If you qualify, you must file the homeowner’s exemption and the Prop 19 claim with the County Assessor—generally within one year of the transfer—to preserve benefits. Documentation, timing, and occupancy proof matter. The Estate Planning & Elder Law Firm helps families complete the right forms and coordinate with overall estate planning so nothing falls through the cracks.