Prop 19: Bring Your Tax Base to a San Diego Home

Thinking about moving to San Diego but worried your property taxes will jump? If you qualify under California’s Prop 19, you may be able to bring your low Prop 13 tax base to your new primary home. That can mean real savings over time. In this guide, you’ll learn who qualifies, how the math works, the deadlines, and the exact steps to file in San Diego County. Let’s dive in.

What Prop 19 lets you do in San Diego

California voters approved Prop 19 to help eligible homeowners keep lower property taxes when they move. If you are 55 or older, severely and permanently disabled, or a qualified disaster victim, you can transfer your factored base year value to a replacement primary residence anywhere in California, including San Diego. The replacement can be equal, lesser, or even higher in price, with an adjustment if it is more expensive. Get the full program overview on the State Board of Equalization’s Prop 19 page for portability and intergenerational changes here.

Who qualifies and how often you can transfer

• Age 55+ at the time you sell your original home.
• Severely and permanently disabled persons with a certificate.
• Qualified disaster victims.
• Age 55+ or disabled claimants can transfer up to three times in their lifetime. Disaster victims have no statutory limit.

Key timing rules

• You must buy or complete your replacement home within two years before or after selling your original home.
• File the claim after you occupy the replacement as your primary residence.
• To receive full retroactive relief, file within three years of the replacement home’s purchase or completion. See the statutory filing rule in California Revenue & Taxation Code §69.6 here.

How the tax math works

If your San Diego replacement home’s market value is equal to or less than your original’s adjusted value, your old taxable value transfers without an increase. If the replacement is more expensive, the difference is added to your transferred value using the Board of Equalization’s formula. You can review the formula and examples on the BOE’s Prop 19 page here.

Example from BOE: If your original home’s factored base year value is $200,000 and you buy in San Diego for $1,100,000 when the adjusted original value is $1,050,000, the $50,000 difference is added. Your new taxable value would be $250,000.

Forms and where to file in San Diego

You file Prop 19 claims with the county where the replacement home is located. For a San Diego property, submit to the San Diego County Assessor-Recorder-County Clerk. The county provides a Property Tax Savings page with Prop 19 resources and contacts here.

Common BOE-prescribed forms:

• BOE-19-B: Transfer of Base Year Value for age 55+.
• BOE-19-D and BOE-19-DC: Disabled claimant and certificate.
• BOE-19-V: Disaster victim transfer.
• BOE-19-P and BOE-19-G: Parent-child or grandparent-grandchild reassessment exclusions.
• BOE-266: Homeowners’ Exemption.

Find the state-prescribed forms list and samples on the BOE forms page here. File your official claim with San Diego County after you move in. For the Homeowners’ Exemption timing and details, see BOE guidance here.

Step-by-step: Bring your tax base to a San Diego home

1. Confirm eligibility and dates. Make sure you meet the 55+, disability, or disaster criteria and that your sale and purchase will fall within the two-year window. Review program basics on the BOE’s Prop 19 page here.

2. Run the numbers. Compare the adjusted value of your original home to your San Diego purchase price so you know whether an upward adjustment will apply.

3. Close and occupy your replacement. Your claim is filed after you occupy the San Diego home as your primary residence.

4. Complete the correct BOE forms. Use the BOE-19 series for your situation and file with the San Diego County Assessor. Do not rely on escrow to file for you.

5. File on time. Submit your Prop 19 claim within three years of the replacement home’s purchase or completion for full relief. Also file the BOE-266 Homeowners’ Exemption within one year of occupancy where required.

6. Track your case. Processing can take time depending on county workload. Use the San Diego Assessor’s Property Tax Savings page for contacts and updates here.

Intergenerational rules you should know

Prop 19 narrowed parent-to-child and grandparent-to-grandchild exclusions. To qualify today, the transferred property must be a family home or farm, the child or grandchild must make it their primary residence, and the Homeowners’ Exemption should be filed within one year to preserve full relief. A value cap also applies. For transfers from Feb 16, 2025 through Feb 15, 2027, the cap is the property’s taxable value plus $1,044,586, per the BOE’s update here. See the BOE Prop 19 page for intergenerational rules and FAQs here.

Common pitfalls to avoid

• Missing the two-year purchase-and-sale window or the three-year filing deadline, which can limit your relief.
• Relying on escrow to file. You must file your claim directly with the Assessor after you occupy the home.
• Forgetting the Homeowners’ Exemption within one year on intergenerational transfers.
• Title or trust issues. Entities usually do not qualify for parent-child exclusions, and trust details matter. When in doubt, consult an estate planner or tax attorney. Review BOE guidance on Prop 19 rules here.
• Assuming instant results. Counties post approved transfers to the tax roll on their processing timelines. File early and follow up with the San Diego Assessor.

Your next move

If a San Diego move is on your horizon, planning early can help you preserve your Prop 13 benefits. Map your dates, gather your documents, and prepare your filings before you close. If you would like a pricing strategy, a free home valuation, or buyer representation as you plan a Prop 19 move, connect with Rafael Viramontes for owner-led guidance. Se habla español.

FAQs

How does Prop 19 work if I buy a higher-priced San Diego home?

• You can still transfer your tax base, and the difference between the replacement home’s value and the adjusted value of your original home is added to your transferred taxable value, per BOE rules noted on the Prop 19 page here.

What documents do I need for a Prop 19 claim in San Diego?

• You will typically need deeds or sales contracts for both properties, proof of occupancy for your San Diego home, proof of age or disability if applicable, and the correct BOE-19 form(s). See the BOE forms list here and file with the San Diego County Assessor.

How long do I have to file after buying in San Diego?

• File within three years of the replacement home’s purchase or completion to receive full retroactive relief, as outlined in R&T Code §69.6 here.

Can escrow file my Prop 19 claim for me in San Diego?

• No. You must file directly with the County Assessor after you occupy the property. See the BOE’s Prop 19 overview here.

Where do I submit Prop 19 forms for a San Diego home?

• File with the San Diego County Assessor-Recorder-County Clerk; the county’s Property Tax Savings page has links and contact details here.

What changed for parent-to-child transfers under Prop 19?

• Only a family home or farm that becomes the child’s or grandchild’s primary residence can qualify, a value cap applies, and the Homeowners’ Exemption should be filed within one year; see BOE guidance and the current cap amount here.