California Proposition 19 Wildfire Property Tax Base Transfer
Housing & ShelterHomeownership Support
About
- Allows qualifying victims whose principal residence was substantially damaged or destroyed by a Governor-declared wildfire to transfer the property's base-year taxable value to a replacement principal residence anywhere in California.
Eligibility — Housing
- Claimant must purchase or newly construct the replacement principal residence within two years of the sale of the original damaged residence and occupy it as a principal residence.
- The original property must have been the claimant's principal residence and sustain physical damage amounting to more than 50% of its full cash value immediately before the disaster.
- The original principal residence must be sold while still in its damaged condition.
Eligibility — Residency
- The replacement principal residence may be anywhere in California.
Eligibility — Participant Type
- Claimant must be the owner of the original principal residence and qualify under the wildfire/natural-disaster victim route.
Benefits
- Potentially substantial long-term property-tax savings; value depends on the old base value, replacement value and applicable Prop 19 calculation. (Ongoing annual property-tax savings after an approved base-year transfer.)
- Transfer of property-tax base-year value
Documents needed
- BOE-19-V claim form
- Original principal-residence ownership/sale and disaster damage/destruction information
- Replacement principal-residence purchase/new-construction and occupancy information
How to apply
- online
- in-person (county assessor office)
- Processing time: County assessor processing time varies.
