Base Value TransferInheritance ExclusionCalculatorsFlyers
Proposition 19
A plain-English, transaction-focused guide to Prop 19's two most common scenarios: base value transfers and inheritance exclusions.
Updated April 30, 2026 · By the Luna Title Team
Open the calculators
Estimate outcomes for the two most common Prop 19 scenarios — without leaving this page.
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Prop 19 Base Value Transfer Calculator
Estimate outcomes for 55+ / disabled / disaster replacement-home scenarios
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Prop 19 Inheritance Exclusion Calculator
Estimate reassessment outcomes when a property is inherited
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Realtor Summary
Prop 19 most often comes up with (1) moving while trying to preserve a low tax base, or (2) inheriting a home and estimating the reassessment impact.
Common use-case
55+ homeowners downsizing or upsizing who want to preserve a lower tax base.
Transaction relevance
Property tax changes can affect affordability and net scenarios when clients compare options.
Common confusion
Inheritance treatment depends on primary residence and value limits — often not automatic.
📘 Understanding Prop 19
California property taxes are based on assessed value. Prop 19 affects how assessed values can be handled when moving or inheriting.
- 🧮 Base Value Transfer: Eligible homeowners may transfer an existing tax base to a replacement home.
- 📊 Inheritance Exclusion: Potential exclusion from reassessment depending on occupancy and value limits.
- Taxes can materially change monthly payment estimates.
- A low tax base can influence a homeowner's decision to move.
- Inheritance tax outcomes can affect hold vs. sell decisions.
Looking for a broader property tax overview? Property Tax Resources →
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Part 1: Base Value Transfer
Replacement-home scenarios (commonly 55+), using a transferred assessed value base.
Typical eligibility buckets
Commonly 55+, plus certain disability and disaster-related situations.
What it affects
Estimated assessed value and resulting property tax outcomes on the replacement home.
Common scenarios
- Downsizing (replacement home lower price)
- Same range (replacement home similar price)
- Upsizing (replacement home higher price)
Notes
- Timing rules apply.
- County processing and documentation apply.
- Eligibility is determined by the county.
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Open Base Value Transfer Calculator
Runs inside this page
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Part 2: Inheritance Exclusion
Parent → child / grandparent → grandchild scenarios with reassessment outcomes.
Typical deciding factor
Often tied to primary residence use and value thresholds.
What changes
Some scenarios may result in partial reassessment depending on values.
What gets estimated
- Estimated assessed value outcome
- Estimated annual property taxes using county rate
- Comparison to current assessed-value taxes
Notes
- Occupancy and filing requirements apply.
- Deadlines and documentation can matter.
- County determinations govern final outcomes.
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Open Inheritance Exclusion Calculator
Runs inside this page
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🎯 Flyers (PDF + PNG)
📄 Prop 19 Summary Flyer
Quick overview of Prop 19 benefits and common transfer scenarios.
📘 Prop 19 Detailed Flyer
More detailed breakdown of Prop 19 rules and exclusions.
Related Guides
Need a hand with this?
Talk to Ronna or Grant Luna at Fidelity National Title — South Bay & Palos Verdes Peninsula.
