Agent Resources

Prop 19 Calculator

Estimate property tax savings under California's Proposition 19

About Proposition 19

California's Proposition 19 (effective February 16, 2021) creates two separate programs:

πŸ‘€ Senior / Disabled / Disaster Transfer

Homeowners 55+, severely disabled, or disaster victims may transfer their base year value to a replacement primary residence anywhere in California, up to 3 times.

πŸ‘¨β€πŸ‘©β€πŸ‘§ Parent-Child Inheritance

Children inheriting a parent's home can keep the low assessed value only if they use it as their primary residence, and only up to the exclusion cap ($1,044,586 for 2025–2027).

Important Disclaimer

This calculator provides estimates only based on Proposition 19 rules as of 2025. Actual property tax rates vary by county and Tax Rate Area (typically 1.0%–1.25% base rate plus local bond assessments). The 1.2% rate used here is for illustration purposes only. This is not tax or legal advice. Consult with a qualified California tax advisor, your county assessor, or a real estate attorney before making financial decisions based on these estimates. Pacific Coast Title Company does not provide tax advice.

Quick Reference Examples

These illustrate how the timing rule affects the calculation. Plug in your own numbers above.

Example A β€” Full Transfer

Buying within 1 year, replacement ≀ 105% of sale price

Assessed value: $300,000

Original sale price: $800,000

Replacement price: $820,000

105% threshold: $840,000

$820K < $840K β†’ Full transfer. New taxable value = $300,000. Annual tax β‰ˆ $3,600 vs. $9,840 without Prop 19. Savings: $6,240/yr

Example B β€” Partial Transfer

Buying within 2 years, replacement > 110% of sale price

Assessed value: $400,000

Original sale price: $1,200,000

Replacement price: $1,500,000

110% threshold: $1,320,000

$1.5M exceeds $1.32M by $180K β†’ Partial transfer. New taxable value = $400K + $180K = $580,000. Annual tax β‰ˆ $6,960 vs. $18,000 without Prop 19. Savings: $11,040/yr

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