Prop 19 rules are strict, but following them can protect your inheritance and keep property taxes from skyrocketing after a parent passes.
Every year, families in California inherit homes only to discover they owe thousands more in property taxes than they ever expected. The reason is not the value of the house. It is a simple mistake with Proposition 19. This law can protect your parents’ low tax base, but only if you understand the rules and act quickly.
What is Prop 19? Proposition 19 is a California law that changed how property tax transfers work when a parent passes away. If you inherit your parents’ home and make it your primary residence, you can apply to keep their lower tax base. To do this, you must file a homeowner’s exemption with the county assessor’s office within one year of the last parent’s passing. The deadline is strict. If you miss it by even one day, you lose the benefit.
What if a parent moved into assisted living? In many cases, a home can still be considered your parents’ primary residence even if they moved into assisted living. If this happens, continue sending mail to the property and notify the assessor’s office that your parent is in a care facility but still owns the home. Communication with the assessor is important to avoid problems when you transfer the tax base after their passing.
"Prop 19 protects heirs in probate and trust cases, but strict rules mean communication with the assessor is essential."
How long must a child live in the home? There is no set minimum time requirement. Once you move in and the exemption is approved, the property is treated as your primary residence. Life changes happen. You may need to relocate for work, medical needs, or other reasons. As long as the property went from your parents’ primary residence to your primary residence, you qualify. Renting the home first and moving in later does not meet the requirement.
Rescission of deed. Mistakes with title transfers are one of the most common reasons families lose their tax base. For example, if several siblings inherit a home and decide to transfer ownership into just one sibling’s name, that transfer usually triggers a reassessment and higher taxes. The same is true if you add a relative who is not covered. In some cases, you may request a rescission of the deed, which means asking the assessor’s office to reverse the transfer. This is not guaranteed, but it can sometimes undo an error if it was done without understanding the consequences.
Proposition 19 is not impossible to navigate. It is a clear but strict process that can save you and your family thousands in property taxes. If you want help or a referral to someone who can guide you through the steps, feel free to call or text me at 562-316-2915 or email me at [email protected]. I’d be happy to walk you through the process and make sure you keep the full benefit of your parents’ tax base.
