---
title: "What Is Proposition 19? | Seek First Glossary"
description: "Proposition 19 sets California's property tax rules for passing a home to a child or grandchild. It limits the tax break to a family home the heir uses as a home."
url: https://seekfirst.multisites.ai/glossary/proposition-19
publisher: Seek First
phone: +1-866-398-4044
contact: https://seekfirst.multisites.ai/contact
---

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California

# Proposition 19

Proposition 19 sets California's property tax rules for passing a home to a child or grandchild. It limits the tax break to a family home the heir uses as a home.

Proposition 19 is a California law that changed how property taxes work when a home passes within a family. The California Board of Equalization (BOE) says a principal residence or family farm can move from parent to child, or grandparent to grandchild when the grandchild's parents are deceased, without a property tax increase up to a limit. The child must keep it as their own principal residence or family farm.

**The limit.** For transfers from February 16, 2025 through February 15, 2027, the BOE caps the excluded amount at the home's factored base year value plus $1,044,586. The transferee must apply for the homeowners' or disabled veterans' exemption within one year.

**A round example.** For example, a home has a taxable value of $300,000 and is worth $1,500,000. Using the older $1,000,000 limit, $1,300,000 is excluded and the other $200,000 is added to the taxable value. These numbers are for illustration only.

**Why it matters to your plan.** A rental home does not qualify. Plan early with your attorney. See our [guide on Prop 19](https://seekfirst.multisites.ai/guides/prop-19-passing-on-a-california-home).

[Read nextTrust and estate planning for California families: probate, Prop 19 and what you leave behind](https://seekfirst.multisites.ai/trust-and-estate-planning)

## Related terms

-   [revocable living trust](https://seekfirst.multisites.ai/glossary/revocable-living-trust)
-   [probate](https://seekfirst.multisites.ai/glossary/probate)
-   [step-up in basis](https://seekfirst.multisites.ai/glossary/step-up-in-basis)

## Sources

1.  [BOE: BOE Adjusts the Proposition 19 $1 Million Intergenerational Transfer Exclusion Amount](https://www.boe.ca.gov/news/2025/nr-25-02.htm)
2.  [BOE: BOE Adjusts the Proposition 19 $1 Million Intergenerational Transfer Exclusion Amount](https://www.boe.ca.gov/news/2025/nr-25-02.htm)
3.  [BOE: Proposition 19](https://www.boe.ca.gov/prop19/)
4.  [BOE: Proposition 19](https://www.boe.ca.gov/prop19/)

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