If you are thinking about downsizing or right-sizing in San Diego, Proposition 19 can help you move once and keep your tax base. In simple terms, eligible homeowners can transfer their Prop 13 taxable base to a new primary home, even if it is in a different county. That can stabilize your housing costs and open up new neighborhoods without a tax shock.
Why Prop 19 Portability Matters
Purpose and payoff
Prop 19 created statewide tax-base portability for eligible owners. That means you can unlock equity, improve your lifestyle, and keep a low property tax base attached to your next home. It is powerful if you want single-level living, a walkable condo, or to move closer to family while keeping monthly costs predictable. Rules are specific and dates matter, so verify the latest details with the county assessor and state resources from the California Board of Equalization.
Real impact on quality of life
Keeping a low tax base can free up cash flow for design upgrades, travel, or in-home services. It can also expand your search across San Diego County or anywhere in California, since intercounty transfers are allowed under Prop 19 per BOE guidance.
San Diego context
San Diego’s assessed roll has reached record highs in recent years, and Prop 13 protections plus exemptions continue to save homeowners significant dollars. That is why portability under Prop 19 is top of mind for many moving households as noted in local reporting.
Prop 19 Portability Basics
Who Qualifies and When
You may qualify if one of these applies:
- You are age 55 or older.
- You are severely and permanently disabled.
- You are a victim of a qualifying wildfire or natural disaster.
Key timing rules:
- One of the two key events, either the sale of your original home or the purchase/new construction of your replacement, must occur on or after April 1, 2021.
- The two events must be within two years of each other, in either order.
- You can use this benefit up to three times if you are 55+ or disabled. Disaster victims are not subject to the three-transfer cap per the BOE.
What Portability Covers
Prop 19 lets you transfer your factored base-year value from your primary residence to a replacement primary residence anywhere in California. If the replacement home’s market value is equal to or less than the original, your base transfers without an upward adjustment. If the replacement is more expensive, the difference in market values is added to your transferred base per BOE rules.
A simple example:
- Original home assessed base: $100,000. It sells for $800,000.
- Replacement home market value at purchase: $900,000.
- New assessed base = $100,000 + ($900,000 − $800,000) = $200,000.
If you buy first and sell later, you pay taxes on the full market value of the replacement until your original home closes. The transferred base then applies as of the later of the two dates per BOE guidance.
How It Affects Your Move
- Budget: Lower property taxes can improve your monthly cash flow and borrowing comfort.
- Location: You can shop anywhere in California, including coastal enclaves and urban buildings that fit your next chapter.
- Lifestyle: Savings can fund design, accessibility, or upgrades that make the home truly work for you.
Prop 19 Transfer Steps
Prepare Your Timeline
- Map your two-year window. Keep clear records of your sale and purchase dates.
- If buying first, plan for a period of higher taxes until your original sale closes.
- Start a file with ID, age or disability documentation if applicable, and proof of occupancy for the replacement.
- Review state rules and forms early using BOE resources and the forms list from the BOE.
Coordinate Sale and Purchase
- Align closings where you can. Use contingencies, rent-backs, or short-term furnished options to control timing.
- Loop in your lender so tax estimates and escrows reflect expected portability.
- Keep your listing agent, buyer’s agent, and escrow in sync on dates that affect the claim.
File the Right Forms
- File the appropriate BOE‑19 claim with the assessor in the county where your replacement home is located. Standard state forms exist for 55+ (BOE‑19‑B), disabled (BOE‑19‑D), and disaster victims (BOE‑19‑V) see the BOE forms index.
- You must occupy the replacement as your principal residence at the time of filing.
- For full retroactive relief, file within three years of the replacement purchase or new construction. Late filings may receive prospective relief only per the BOE.
Co-ownership is allowed. You do not need to be the sole owner of the replacement to qualify, as long as you meet the other criteria per BOE guidance. Accessory dwelling units on the parcel generally do not change qualification, based on county guidance consistent with state rules example county discussion.
Prop 19 Buying and Selling Strategy
Price Bands and Trade-Offs
- Equal or less expensive replacement: the transferred base generally remains the same.
- More expensive replacement: your new assessed value equals your old factored base plus the price difference at market value on your purchase date.
- Tip: Test two or three price points to see how much the tax base would change. It can guide your max budget and neighborhood list.
Neighborhood and Property Fit
Focus on access, comfort, and maintenance:
- Single-level or elevator buildings for aging in place.
- Walkability to everyday services and healthcare.
- Quality HOAs with strong reserves in condo towers.
- Proximity to family, culture, and the coast.
Design and Remodel Options
Portability savings can fund upgrades that change how you live:
- Space planning to maximize function.
- Kitchen and bath refreshes for aging-friendly design.
- Lighting, acoustics, and storage improvements for daily ease.
Prop 19 and Inheritance Rules
What Changed for Heirs
Prop 19 narrowed the parent–child and grandparent–grandchild exclusions. Heirs generally must make the inherited home their principal residence to keep the low base, and a dollar limit applies above which reassessment occurs. These intergenerational rules apply to transfers on or after February 16, 2021 per county and state summaries.
The statewide dollar amount that can be excluded is set by statute and adjusted every two years. For transfers from February 16, 2025 through February 15, 2027, the BOE set the amount at 1,044,586 dollars per the BOE announcement. Always check the current figure if you are planning a transfer around those dates.
Planning Conversations to Have
- Will an heir occupy the home as a primary residence and by when
- How the dollar limit applies to your situation
- Filing windows, which San Diego County describes as generally one year from the date of transfer or date of death for timely filings see the San Diego Assessor
Avoid Prop 19 Pitfalls
Missed Deadlines and Paperwork
- Track all key dates and keep copies of deeds, closing statements, and occupancy proofs.
- Confirm the assessor received your claim and note any follow-up requests in writing.
Out-of-County Coordination
- Intercounty transfers are allowed, but you must file with the county where your replacement is located.
- If you are selling in one county and buying in San Diego County, contact both offices early to align forms and timing BOE overview.
Financing and Taxes Interplay
- Your lender qualifies you on property tax estimates. Make sure they model both the temporary full-value tax if you buy first and the expected transferred base after the sale closes.
- Set your impounds and escrows with room for timing shifts.
Turn Prop 19 Into a Plan
Portability can make your next move smoother by protecting your tax base and your budget. Use it to right-size your home, relocate closer to family, or trade into a design-forward space without a tax reset. Ready to model your options, prep your property, and coordinate the filing steps?
Start with an instant valuation, then schedule a planning call. We will map the timeline, curate neighborhoods, and align design, lending, and filing so you move with clarity. Connect with Laura Valente to turn your Prop 19 strategy into a seamless San Diego move.
FAQs
Who can use Prop 19 portability and how often
- Homeowners 55+, the severely disabled, and certain disaster victims can transfer their base-year value up to three times if 55+ or disabled. Disaster victims are not limited to three transfers per BOE guidance.
Do I have to buy in the same county
- No. You can buy anywhere in California. File your claim with the assessor where the replacement home is located BOE overview.
What if my replacement home costs more than my old home
- Your transferred base is increased by the difference in market values at purchase. Example: old base 100,000 dollars, replacement 100,000 dollars higher in price equals a 200,000 dollar new base in this simplified scenario per BOE mechanics.
Can I buy first and sell later
- Yes, if both events occur within two years and at least one happens on or after April 1, 2021. You will pay full-value taxes on the replacement until your original home closes per BOE rules.
What forms do I file in San Diego
- File the appropriate BOE‑19 claim with the San Diego County Assessor for the replacement property. Check the state forms index and the county’s site for current instructions BOE forms and San Diego Assessor guidance.
What changed for inherited homes under Prop 19
- Heirs generally must occupy the inherited home as a primary residence to keep the low base, and the exclusion is limited by a dollar amount that is adjusted every two years state and county summaries and BOE update.
Are there local filing windows I should know about
- For intergenerational exclusions in San Diego, the county highlights a one-year filing window from transfer or date of death for timely filing. Always confirm the current process on the county site San Diego Assessor.
