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2021 - Proposition 19 Takes Effect

Updated: Feb 2, 2021

What's the Big Deal About Prop 19?


Homeowners who are: over age 55, OR Severely Disabled OR Victims of Natural Disasters can now: (Effective April 1, 2021)




Move Anywhere in the State - The taxable value of a primary residence may be transferred to a replacement primary residence anywhere within the state, as long as it is within two years of the sale of the original primary residence. (you must fill out a form)

Purchase a More Expensive Home - A home of greater market value may be purchased without incurring a substantial increase in taxable value. The property tax bill would still go up but not by as much as it would for other homebuyers.

Do this up to 3 times! - Homeowners who are over 55 or severely disabled could transfer the property's taxable value up to three times in their lifetime.


What's so Great About This ?

  • Many homeowners – seniors, especially – have been reluctant to move nearer to the kids or grandkids. What if the kids had a job transfer? Then mom or dad might be stuck all alone in an area they’re unfamiliar with. Prop 19 lets them transfer their tax basis up to 3 times.

  • Eligible homeowners can move anywhere in California. This is a BIG DEAL! The old rules only allowed moves to and from a few counties, not the entire state.

Leaving properties to your Children or Grandchildren - Inherited Properties

(Effective 2/16/2021)

  • As long as the child (or grandchildren in certain circumstances) uses the property as their primary residence, or if the property is a family farm, the child/grandchild can also “inherit” the existing property tax base. If the property is used as a rental property, or other purposes, it would not qualify for the exemption.

  • If you have several rental properties for family members to inherit -- contact a Tax Advisor NOW to plan for minimum tax impact to your heirs.

  • Increase for High Value Inherited Homes and Farms - If the current market value of an inherited property exceeds the parent's taxable value by more than $1 million, then the child's taxable value shall be assessed as the current market value less $1 million*

  • Here's a link from Snyder Law Firm on the ins and outs of the new Inherited Property rules: https://www.snyderlawpc.com/california-proposition-19-passes-now-what/

Thinking of selling? Click for my FREE book "Selling Your Home FAST & For Top Dollar: https://joannehodge.book.live/


THE FINE PRINT


Here’s a link to the State Board of Equalization’s Prop 19 FAQs page with all the "ifs, ands and buts" : https://www.boe.ca.gov/prop19/#FAQs


NOTE: Consult a qualified Tax Advisor / Real Estate Attorney about your personal situation. The information above is for informational purposes -- I am not qualified to give tax or legal advice.

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