The transfer of the principal place of residence (and the transfer of up to $1 million of any other real property) between parents and children or between grandparents and grandchildren may be excluded from reappraisal, if a "Claim for Reassessment Exclusion Between Parents and Children" or a "Claim for Reassessment Exclusion for Transfer from Grandparents to Grandchildren" is filed. To qualify for these exclusions, the claim form must be filed with the County Assessor.

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 Parent/Child and Grandparent/Grandchild Exclusions became effective February 16, 2021, therefore, you must select the correct claim form based on the date of transfer of real property.

Read the Property Tax Savings Information Sheets from the Taxpayer's Rights Advocate for more information.

• Claim for Reassessment Exclusion for Grandparent / Grandchild BOE-58-G (PDF) For Transactions Occurring On or Before February 15, 2021
• Claim for Reassessment Exclusion for Grandparent / Grandchild BOE-19-G (PDF) For Transactions Occurring On or After February 16, 2021 (Prop 19)
• Claim for Reassessment Exclusion for Transfer Between Parent and Child BOE-58-AH (PDF) For Transactions Occurring On or Before February 15, 2021
• Claim for Reassessment Exclusion for Transfer Between Parent and Child BOE-19-P (PDF) For Transactions Occurring On or After February 16, 2021 (Prop 19)

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 their website at Proposition 19 – Board of Equalization (ca.gov) 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.

**The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.