California Prop 19 Calculator
When a parent dies and a home passes to a child, California Proposition 19 decides whether the low Proposition 13 assessed value carries over or the house is reassessed at market value. The difference is often several thousand dollars a year, every year.
The calculator below runs the value limit test the county assessor applies. If the property qualifies, we prepare and file the assessor paperwork as part of handling the estate, rather than leaving it with you and a deadline.
California Proposition 19 Calculator
For a family home passing from parent to child on or after 16 February 2021. Enter the three figures below to see whether the low assessed value carries over, and what the property tax difference looks like.
Where the parent has died, use the date of death.
The taxable value on the latest property tax bill, sometimes called the factored base year value. Not the market value.
What the home was worth on that date, based on an appraisal rather than a family sale price.
The 1 percent base rate plus local levies. In San Diego County this is usually between 1.05 and 1.25 percent.
Estimates only, and not legal or tax advice. This runs the value limit test under Revenue and Taxation Code section 63.2 for a family home. It does not cover family farms, partial interests, grandparent to grandchild transfers, or a parent transferring a base year value to a replacement home. The exclusion also requires the child to occupy the home as a principal residence within one year and to claim the homeowners or disabled veterans exemption. Allowance figures come from BOE Publication 801 and Letter To Assessors 2025/009. Confirm current amounts, forms and deadlines with the county assessor.
If probate is also involved, our probate fee calculator estimates the statutory attorney and executor fees for an estate of a given size, and our guide to California probate explains how the two processes run alongside each other.