If you've owned your Sacramento-area home for a long time, your property tax bill is probably based on a value far below what the house would sell for today. That low bill is one of the quiet reasons people stay put, even when the house no longer fits.
Proposition 19 can change that math. Think of it as a property tax discount you can take with you when you move. But it only works if you know the rules, watch the deadlines, and file the paperwork. This page is where I keep all of my Prop 19 answers in one place.
Is Prop 19 automatic?
No. This is the one thing I want every family to remember. Prop 19 doesn't happen on its own, and there's a filing over everything. Each Prop 19 benefit has its own claim form, filed with the county assessor, and until it's filed and approved, you're taxed at full price.
No filing, no discount.
I've had people call me surprised by a big tax bill on their new 55+ home. Most of the time, nobody filed the claim. Please never assume you'll get your discount without a proper filing.
What does Prop 19 do, in short?
- For homeowners 55 and older: you can move your property tax base from your primary residence to a replacement primary residence anywhere in California, up to three times in your lifetime. The form is BOE-19-B.
- For families passing down a home: Prop 19 narrowed the parent-to-child exclusion in 2021. A child generally has to move in and make it their primary residence, and there's a value limit. The form is BOE-19-P, and it's a question for your estate attorney.
- For severely disabled homeowners and wildfire or disaster victims: similar transfers are available, each with its own form (BOE-19-D and BOE-19-V).
What are the time limits?
Two clocks run at once for the 55+ transfer:
- The buying clock: the new home has to be bought, or newly built, within two years before or two years after you sell the old one. There's no extension for hardship.
- The filing clock: file the claim within three years of buying the new home, or of finishing construction, to get the full benefit. A late claim can still help going forward, but the missed years aren't recovered.
Why does occupancy matter?
Prop 19 is built around primary residences. The home you sell and the home you buy both have to be where you live, and the homeowners' exemption (form BOE-266) should be on file for the new home. For heirs, the child has to live in the inherited home as their primary residence. If the occupancy isn't there, the discount isn't either.
What will the new home's tax bill look like?
Prop 19 moves your tax base, but the bonds, special assessments and any Mello-Roos on the new home still apply. Use the Sacramento property tax calculator to see the yearly tax and the supplemental bill on a purchase, then ask me to run the Prop 19 numbers on the home you're looking at.
Find your situation
Start here
If you're moving to a new home
- Prop 19 Math: What If Your New Home Costs More or Less?
- Using Prop 19 to Move Between Sacramento, Placer, and El Dorado Counties
- How Occupancy Affects Prop 19: Primary Residence Rules for Seniors and Heirs
- Prop 19 and New Construction: Don't Let a Late Builder Cost You Your Tax Break
- Prop 19 and a Reverse Mortgage: Buy a 55+ Home, Keep Your Tax Base, No Mortgage Payment
- Moving From the Bay Area to a Sacramento 55+ Community: What to Know
- Does Prop 19 Help If Mom Moves Out of California? What Happens When She Sells
If you're an heir or planning for your kids
Other costs Prop 19 doesn't change
Where to get the forms
File with the assessor in the county where your new home is, not the county you're leaving. The State Board of Equalization's Prop 19 page has the forms and official guidance, and the Sacramento, Placer, and El Dorado County Assessor websites each post their own copies.
Please don't do this alone
Prop 19 rewards good timing and punishes missed paperwork. I'm a real estate and lending broker, so I plan the sale and the purchase together, keep both closings inside the two-year window, and remind you to file, more than once. For the tax details on your own numbers, your CPA and the county assessor have the final word, and for parent-to-child questions, your estate attorney does.
If you're thinking about a move, reach out before you list or make an offer. A short conversation up front can protect a discount you'd keep for years. Call or text (916) 549-3131, or send me a message. If you are looking at a 55+ community, see the 55+ communities around Sacramento.
Frequently Asked Questions
Is Prop 19 automatic?
No. Each Prop 19 benefit has its own claim form, filed with the county assessor, and until it's filed and approved, you're taxed at full price.
What does Prop 19 do for homeowners 55 and older?
You can move your property tax base from your primary residence to a replacement primary residence anywhere in California, up to three times in your lifetime. The form is BOE-19-B.
What are the Prop 19 time limits?
The new home has to be bought, or newly built, within two years before or two years after you sell the old one, with no extension for hardship. File the claim within three years of buying the new home, or of finishing construction, to get the full benefit.
What changed for parent-to-child transfers under Prop 19?
Prop 19 narrowed the parent-to-child exclusion in 2021. A child generally has to move in and make it their primary residence, and there's a value limit. The form is BOE-19-P, and it's a question for your estate attorney.
Where do I file for Prop 19?
With the assessor in the county where your new home is, not the county you're leaving. The State Board of Equalization's Prop 19 page has the forms and official guidance.
About Maggie B. Hopkins
Maggie is the Broker Owner of Surroundings, a real estate and mortgage brokerage here in Sacramento, with 23 years in real estate and lending. She holds a Bachelor of Science in Health Care Administration from Western Illinois University, with internship experience in a long-term care facility. She is a Certified Aging-in-Place Specialist (CAPS) and a Seniors Real Estate Specialist (SRES), has completed the course training for RCFE (Residential Care Facility for the Elderly) certification, and is a Certified Probate & Trust Specialist. She specializes in reverse mortgage planning, helping homeowners understand how it may fit into their retirement goals. She also completed a week-long hospice volunteer training program. Because she handles both the real estate and the financing, families get one plan instead of two separate conversations.
This page is general information about California's Proposition 19. It is not legal or tax advice. The county assessor decides every claim. Please talk with your CPA, the county assessor, or your attorney about your own situation.