California owners of a primary residence over 55 years of age, or severely disabled*, or a victim of a wildfire or natural disaster may transfer the base year value of their primary residence to a replacement primary residence located anywhere in California that is purchased or newly constructed as that person's principal residence within two years of the sale of the original primary residence.

In order to estimate the potential new base year value of the replacement principal residence, upon approval of a qualifying claim, please provide the information below:

The Prop. 19 Calculator is unable to calculate an estimate for your property. Please email with your name, address, contact phone number, and the Assessor Identification Number (AIN) if available for the property in question. Indicate in the text of your email that you need assistance calculating an estimate for Prop. 19 relief. You will need to provide an estimate of the current market value of your property in the email.


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1. Calculate the positive difference between the full market value (FMV) of the replacement principal residence and the full market value of the original principal residence

FMV Replacement Property

FMV Original Property


2. Add the difference to the taxable value to arrive at the new combined base year value (partial benefit)


TAXABLE VALUE of Original Principal Residence


1. When there is no positive difference Fair Market Value of replacement = or is less than Fair Market Value of original residence.

TAXABLE VALUE of Original Principal Residence



A Principal Residence is a residence that is eligible for either the homeowner's or disabled veteran's exemption.

The Taxable Value of the principal residence transferred or to be transferred, is the original base year value, adjusted by the annual inflation factor for each taxable year under the current ownership.

NOTE: “Taxable Value” and “Factored Base Year Value” are used interchangeably.

A Fair Market Value is what the principal residence would sell for if exposed on the open market at the time of transfer. Your estimate of Fair Market Value could vary from the Fair Market Value estimate of the Assessor.

*Revenue and Taxation Code (RTC) section 74.3(b) defines a "severely and permanently disabled person" as "any person who has a physical disability or impairment, whether from birth or by reason of accident or disease, that results in a functional limitation as to employment or substantially limits one or more major life activities of that person, and that has been diagnosed as permanently affecting the person's ability to function, including, but not limited to, any disability or impairment that affects sight, speech, hearing, or the use of any limbs."

NOTE: This calculator is based on the transfer of a principal residence occurring in the current tax year. The calculator is available only as a tool and all results are only an estimate.