Proposition 19: Property tax transfers

If passed, local governments, schools could gain millions in revenue per year

Proposition 19

Alex Gomez

Much of the revenue from Prop 19 will be directed toward fire protection services. Graphic by Alex Gomez

Alex Gomez, Staff Writer

The gist

This proposition allows eligible homeowners to transfer the tax base value of their home to a replacement home of any value. It also limits tax benefits between some property to family members.

Local governments and schools can gain millions in revenue per year. Much of the revenue will be directed toward fire protection services. There are millions of dollars in administrative costs expected.

Supporters say seniors over 55 years of age, people with disabilities and disaster victims will find it easier to relocate by assessing their new property tax at the same rate as their old tax base, even if the new property is higher. In addition, revenue generated from reduced tax benefits for secondary-residence property transfers will help fund local governments and fire protection services.

Opponents argue that transferring expensive investment properties to family members will incur a higher tax rate.

What the media is saying

• Prop. 19 could shake up residential real estate, NBC 7 San Diego (article)
• Endorsement: Vote no on Prop. 19, an unwelcome combo of good and bad tax proposals, Los Angles Times (article)
• Endorsement: Yes on Prop. 19 to help older homeowners have more secure retirements, The San Diego Union-Tribune (article)
• What you need to know about prop 19, and property tax transfers, KQED (podcast)


• California Democratic Party
• Governor Gavin Newsom
• California Professional Firefighters
• California NAACP State Conference


• The Howard Jarvis Taxpayers Association
• ACLU of Southern California

For more information on Proposition 19, go to