Current law, as amended by Proposition 19, limits the qualifying opportunities to exclude from reassessment transfers of assessed values between parents and children and grandparents to grandchildren. See the below chart developed by the State Board of Equalization to compare the current law with the prior Proposition 58/193 requirements.

Parent-Child & Grandparent-Grandchild Exclusion

  Proposition 58/193 – Effective Through February 15, 2021 Proposition 19 – Effective Currently Since February 16, 2021
Principal Residence
  • Principal residence of transferor
  • No value limit
  • Residence and homesite (excess land may be excluded as "other property")
  • Principal residence of transferor and transferee
  • Value limit of current taxable value plus $1,000,000 (as annually adjusted)
  • Family homes and farms
Other Real Property
  • Transferor lifetime limit of $1,000,000 of factored base year value
  • Eliminates exclusion for other real property other than the principal residence
Grandparent-Grandchild Middle Generation Limit
  • Parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
  • No change: parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
Filing Period
  • File claim within 3 years or before transfer to third party
  • File for homeowners' exemption within 1 year of transfer
Implementing Statute
  • Revenue & Taxation Code section 63.1 (implements Propositions 58/193)
  • Revenue & Taxation Code section 63.2
Important Dates
  • Through February 15, 2021
  • Effective February 16, 2021
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BOE-19-G Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or after Feb. 16, 2021 BOE-19-G Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or after Feb. 16, 2021
BOE-19-P Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or after Feb. 16, 2021 BOE-19-P Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or after Feb. 16, 2021
BOE-58-AH, Claim for Reassessment Exclusion for Transfer between Parent and Child Occurring before Feb. 16, 2021 BOE-58-AH, Claim for Reassessment Exclusion for Transfer between Parent and Child Occurring before Feb. 16, 2021
BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Occurring before Feb. 16, 2021 BOE-58-G, Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Occurring before Feb. 16, 2021