Reappraisal Exclusion for Seniors, Victims of Natural Disaster, and Severely Disabled

Persons over 55 years of age and the severely disabled can buy a residence of equal or lesser value than their existing home and transfer their current tax value to the new home. The purpose of this is to provide property tax relief for seniors by preventing a property tax increase, if they sell their existing home and buy a similar or lower valued home in the same county.

In November 2020, California voters passed Proposition 19, which made changes to property tax benefits for families, seniors, severely disabled persons, and victims of natural disaster. These changes became effective in February or April 2021, depending on the component of the measure. The component affecting the transfer of base year values became effective April 1, 2021. Proposition 19 also added the ability to transfer base year values for Victims of Wildfire or Other Natural Disasters. If you wish to submit a claim to transfer your tax value to a new primary residence, please use the forms below.

To learn more about the Former Law and the Current Law (Proposition 19), check out the informational charts below created by the Board of Equalization, or view them on the at Proposition 19 – Board of Equalization ( website along with the most current issued guidance, frequently asked questions, and additional resources. The most current information about Proposition 19 will be found on the Board of Equalization website.

Base Year Value Transfer - Persons at least Age 55/Disabled Info Graphic

Base Year Value Transfer - Intracounty Disaster Relief Info Graphic

Base Year Value Transfer - Intercounty Disaster Relief Info Graphic