Free calculator
Prop 19 Calculator
See what Proposition 19 could do to your property tax when you move at 55 or older, or when a child inherits a parent's home. Enter the values from your tax bill and the sale or purchase price.
Estimated taxable value
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Enter your numbers to see the estimate.
- Value limit
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- Added to the transferred value
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- Taxable value without Prop 19
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- Estimated tax per year with Prop 19
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- Estimated tax per year without it
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- Estimated difference per year
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Estimates only, for planning. Your county assessor and tax collector determine actual values and bills; confirm with them, your escrow officer or a tax professional. Nothing you enter leaves your browser.
How the calculator works
Moving at 55 or older
Prop 19 compares the market value of the home you sell with the price of the replacement. The replacement counts as "equal or lesser value" if it is no more than 100% of the old home's value when you buy first, 105% when you buy within a year after the sale, or 110% in the second year. If it passes, your current taxable value moves to the new home. If not, the amount over that limit is added to it. Homeowners who are severely disabled, or whose home was substantially damaged by a wildfire or natural disaster, use the same test.
To qualify by age, at least one owner on title to both homes must be 55 or older on the date the original home sells, both homes must be principal residences, and the replacement must be bought or built within two years of the sale. You file form BOE-19-B with the assessor of the county where the new home is, within three years.
Inheriting a parent's home
For transfers on or after February 16, 2021, a parent's taxable value carries over only for the parent's principal residence, and only if a child moves in within a year and files for the homeowners' exemption. The carried-over value is capped at the parent's value plus an exclusion amount the State Board of Equalization adjusts every two years: $1,044,586 for transfers February 16, 2025 through February 15, 2027. Anything above the cap is added. Rentals and homes no child moves into are reassessed to market value.
What the estimate leaves out
The assessor applies inflation factors to taxable values, and your bill adds voter-approved debt, Mello-Roos special taxes and other assessments. A purchase also brings supplemental bills until the regular bill catches up. For the whole picture, see our guide to Orange County property taxes. This is general information, not tax or legal advice.
Sources: California State Board of Equalization, Proposition 19; Orange County Assessor, transferring base year value.
Frequently asked questions
How does Prop 19 work when I move at 55 or older?
If you sell your principal residence and buy or build another one anywhere in California within two years, before or after the sale, you can transfer your current taxable value to the new home. If the new home is worth more than the limit (100% of your old home's value if you buy first, 105% within a year after the sale, 110% in the second year), the difference is added to the transferred value.
How many times can I use Prop 19?
Homeowners who qualify by age (55 or older) or severe disability can transfer a base year value up to three times. Disaster-related transfers don't count toward that limit.
What happens to property taxes when a parent's home passes to a child?
The parent's taxable value carries over only if the home was the parent's principal residence and a child makes it their principal residence within one year. The carried-over value is capped: for transfers February 16, 2025 through February 15, 2027, market value above the parent's value plus $1,044,586 is added. If no child moves in, the home is reassessed to market value.
Where do I find my home's assessed value?
Your annual secured property tax bill shows the assessed value. Use the value before the homeowners' exemption. The Orange County Treasurer-Tax Collector's website lets you look up a bill by parcel number or address.
Is this calculator's result what I will actually pay?
No. It is an estimate. The assessor applies annual inflation factors, confirms eligibility and dates, and your bill also includes voter-approved debt and special assessments. File the claim (BOE-19-B for 55+) with the assessor in the county of the new home and confirm the figures with them.