Transfer Lower Property Tax Base to New Home (Informational Only. Consult your tax advisor.)

California’s Proposition 19 allows disaster victims to transfer their lower property tax assessment to a replacement home anywhere in California.

Quick Eligibility Check

Before diving into the details, let’s quickly determine if you qualify for this valuable tax benefit:

Property Tax Base Transfer Eligibility Checker

Question 1 of 4

Was your damaged property your primary residence?

Your primary residence is where you lived most of the time and considered your main home.

Yes

No

Not Sure

Which Properties Qualify?

Understanding property type eligibility is crucial - only primary residences qualify for this benefit:

Property Type Eligibility Matrix

Only primary residences qualify for Proposition 19 tax base transfers

Primary Residence

Secondary/Vacation Home

Rental/Investment Property

Business Property

Primary Residence: Eligible

Your main home where you live most of the time and consider your principal residence.

Key Points:

• •Must be your principal residence at time of disaster
• •Where you are registered to vote
• •Address on your driver's license
• •Where you receive mail and bills

Examples:

• •Single-family home you own and live in
• •Condo or townhome as your main residence
• •Manufactured home on land you own
• •Home with a small home office (still primarily residential)

Special Cases:

• • Mixed-use property with primary residential use may qualify
• • Home with rental unit (ADU) - main home portion qualifies
• • Recently purchased but not yet moved in - consult assessor

What About Gray Areas?

Property Type	Eligible	Why / Why Not
Primary Residence		Prop 19 specifically includes primary residences of disaster victims
Secondary/Vacation Home		Only primary residences qualify for this tax benefit
Rental/Investment Property		Only primary residences qualify for this tax benefit
Business Property		Only primary residences qualify for this tax benefit

Understanding Proposition 19 for Disaster Victims

Key Benefits

• Statewide Transfer: Move anywhere in California (not limited to same county)
• Keep Low Tax Base: Transfer your Prop 13 protected assessment
• Flexible Timing: Up to 2 years to purchase replacement (4 years for federal disasters)
• Up to 3 Transfers: Lifetime limit under Prop 19

Eligibility Requirements

To qualify for disaster-related tax base transfer:

• ✓ Property was substantially damaged or destroyed (typically >50% of value)
• ✓ Damage occurred in Governor-declared disaster
• ✓ Property was your primary residence
• ✓ You purchase/build replacement within time limits
• ✓ File timely claim with new county assessor

How the Transfer Works

Original Calculator

Use this calculator to understand the basic mechanics of the tax base transfer:

Property Tax Base Transfer Calculator(Informational Only. Consult your tax advisor.)

Fair Market Value immediately before the fire ($):

Assessed Value on Property Tax Bill ($):

Replacement Home Purchase Price ($):

Calculate New Assessed Value

Enhanced Savings Analysis

For a more detailed analysis of your potential savings over time, including break-even calculations and county-specific projections:

Enhanced Property Tax Savings Calculator

Current Assessed Value

$

Your current property tax base

New Home Purchase Price

$

Price of your replacement home

CountyAlameda (1.28% tax rate)Los Angeles (1.25% tax rate)Orange (1.1% tax rate)San Diego (1.15% tax rate)San Francisco (1.18% tax rate)Santa Clara (1.25% tax rate)Riverside (1.23% tax rate)San Bernardino (1.12% tax rate)Sacramento (1.1% tax rate)Contra Costa (1.2% tax rate)Other (1.2% tax rate)

Show Advanced Options

Enter your values to see potential tax savings

How the Transfer Works:

• • If your new home costs less than 105% of your current assessed value, you keep your full tax base
• • If it costs more, only the amount above 105% is added to your transferred base
• • This calculator includes California's 2% annual assessment increase limit
• • Application costs are typically $125-175 depending on the county

If Replacement Home Costs Less or Equal to Original FMV

• New Assessed Value = Your original assessed value
• Example: Original FMV $600,000, assessed at $250,000 → Buy replacement for $500,000 → Keep $250,000 assessment

If Replacement Home Costs More Than Original FMV

• New Assessed Value = Original assessed value + (Replacement price - Original FMV)
• Example: Original FMV $600,000, assessed at $250,000 → Buy replacement for $800,000 → New assessment = $250,000 + ($800,000 - $600,000) = $450,000

Timeline Requirements

Standard Timeline

• 2 years from date of sale to purchase/build replacement
• Clock starts when you sell the damaged property

Extended Timeline for Federal Disasters

• 4 years if property was in federally declared disaster area
• Provides additional time for rebuilding/recovery

Important Deadlines

1. File initial claim with assessor within 3 years of replacement purchase
2. Provide documentation within 6 months of claim
3. Retroactive relief available if you miss initial deadline

Required Documentation

For the Claim

• Proof of disaster damage (insurance claim, FEMA letter)
• Evidence of primary residence status
• Sale documentation for original property
• Purchase agreement for replacement property
• Previous property tax bills showing assessed value

Forms Needed

• BOE-58-AH (Claim for Transfer of Base Year Value)
• County-specific supplemental forms
• Disaster damage verification

Step-by-Step Process

Use this interactive process map to track your progress and understand each step:

Step-by-Step Process Map

Complete guide to transferring your property tax base

Overall Progress0 of 8 steps

1

Verify Eligibility

Confirm you meet all requirements for the tax base transfer as a disaster victim.

30 minutes4 documents

Required Documents

• •Property deed or title
• •Driver's license or ID
• •Voter registration (if applicable)
• •Utility bills showing primary residence

💡 Tips

• •Use the eligibility checker tool above
• •Gather proof of primary residence status
• •Confirm your age or disability status

Mark as Complete

2

Gather Disaster Documentation

Collect all documentation related to the federally declared disaster and property damage.

1-2 hours5 documents

3

Purchase Replacement Home

Find and purchase your replacement home within the allowed timeframe.

1-6 months4 documents

4

Contact County Assessor

Reach out to the assessor's office in your new home's county.

30 minutes3 documents

5

Complete BOE-19-V Form

Fill out the official claim form for intracounty or intercounty tax base transfer.

45-60 minutes4 documents

6

Submit Application

Submit your completed application with all required documentation.

30 minutes4 documents

7

Follow Up & Track Status

Monitor your application status and respond to any requests.

Ongoing (4-8 weeks)3 documents

8

Receive Approval

Get confirmation of approved transfer and adjusted tax bills.

6-12 weeks total4 documents

County Assessor Contact Information

Total Time Estimate

Active time needed: 4-6 hours spread over several days
Total process duration: 6-12 weeks from application to approval
Deadline: Must apply within 3 years of purchasing replacement home

Quick Overview:

1. Verify Eligibility - Confirm property was in declared disaster area
2. Calculate Potential Savings - Use calculators above to estimate savings
3. Purchase Replacement Property - Can be anywhere in California
4. File Transfer Claim - Submit to assessor in NEW county
5. Receive Confirmation - Get approved and start saving

Common Questions

Can I upgrade to a more expensive home?

Yes! You’ll pay the difference between your replacement price and original FMV, but still save significantly compared to full market value assessment.

What if I downsize?

You keep your full original assessed value—no adjustments needed.

Can I move to a different county?

Yes, Prop 19 allows statewide transfers for disaster victims.

What if I rebuild on the same lot?

Special rules apply—you may maintain your original assessment if rebuilding is “comparable.”

California vs. Other States

This benefit is unique to California. Other states may offer different disaster relief programs but typically don’t have comparable property tax base transfers.

Success Stories from Real Disaster Victims

Learn from others who have successfully navigated this process:

Real Success Stories

Learn from disaster victims who successfully transferred their tax base

$2,184

Average Annual Savings

9 weeks

Average Processing Time

100%

Success Rate (with persistence)

Filter by CountyAll CountiesButteLos AngelesMontereyNapaSacramentoSan Luis ObispoSanta CruzSolanoVentura

Filter by SavingsAll Savings LevelsHigh ($2,500+/year)Medium ($1,500-2,499/year)Lower (Under $1,500/year)

Sarah M., 68

Camp Fire (2018)Butte → Sacramento

Saves $2,820/year8 weeks to complete

Robert & Lisa T., 71 & 69

Thomas Fire (2017)Ventura → San Luis Obispo

Saves $3,060/year12 weeks to complete

Maria G., 62

Woolsey Fire (2018)Los Angeles → Los Angeles

Saves $2,100/year6 weeks to complete

James D., 58

Glass Fire (2020)Napa → Solano

Saves $1,380/year10 weeks to complete

Helen K., 75

CZU Lightning Complex (2020)Santa Cruz → Monterey

Saves $1,560/year7 weeks to complete

Common Themes from All Success Stories

What Worked:

• • Starting the process early (during home search)
• • Keeping organized documentation
• • Following up regularly with assessor's office
• • Not giving up after initial setbacks
• • Getting professional help when needed

Biggest Challenges:

• • Gathering all required documentation
• • Understanding complex forms
• • Long processing times
• • Initial rejections for minor issues
• • Coordinating between counties

Action Items Checklist

• Calculate your potential tax savings using calculator above
• Verify disaster declaration status for your area
• Document your original assessed value and FMV
• Research replacement properties within budget
• Contact new county assessor for specific requirements
• Prepare claim documentation
• Submit claim timely after purchase
• Monitor for approval and adjusted tax bills

Important Notes

• This is a valuable benefit that can save thousands annually
• Don’t miss deadlines—they’re strictly enforced
• Each county may have slight variations in process
• Consider consulting a property tax consultant for complex situations
• Benefits are in addition to any federal tax relief