Protect Your Family Home From Unnecessary Property Tax Reassessment
If you are transferring real estate to a child, inheriting a home, or dealing with a property tax reassessment after a death or deed transfer, Proposition 19 may have a major impact on your family’s finances. California’s rules changed significantly in 2021, and many families are surprised to learn that inherited property can now lose its prior tax base unless strict requirements are met.
Our firm helps clients understand Proposition 19, structure transfers carefully, and fight improper reassessments when possible.
What Is California Proposition 19?
Proposition 19 changed the rules for parent-child and grandparent-grandchild property transfers in California. For transfers on or after February 16, 2021, the old broad exclusions were replaced with narrower rules that generally apply only to a qualifying family home or family farm.
In many cases, the child or grandchild must make the property their principal residence within one year and timely file for the Homeowners’ Exemption to preserve the property tax exclusion.
Why Prop 19 Matters for Estate Planning
A poorly planned transfer can trigger thousands of dollars in additional annual property taxes. Whether you are creating or updating a trust, transferring a home to children, or responding to a notice from the county assessor, your legal strategy should account for California’s current reassessment rules.
We help clients evaluate:
- Whether a transfer qualifies under Proposition 19
- Whether a trust or deed could trigger reassessment
- Whether the residency requirement can be satisfied
- Whether the property may be partially reassessed due to value limits
- Whether an appeal or corrective filing may still be available
How We Help With Prop 19 and Property Tax Reassessment
Common Prop 19 Matters We Handle
Why Choose Jack Stephens Law Group
40+ years of estate planning experience and an AV Preeminent rating from Martindale-Hubbell — the highest standards for legal ability and ethics.
Every consultation, strategy session, and document signing is handled directly by Jack Stephens himself — tailored to your specific goals, family dynamics, and assets.
A respected author of peer-reviewed articles on estate planning and trusts — committed to simple answers to complex questions, helping clients avoid unnecessary costs, stress, and frustration.
Get Clear Answers Before You Transfer or Inherit Property
Contact our firm today to discuss your options before it’s too late.
Yes. We can review the reassessment and determine whether an exclusion claim, correction, or assessment appeal may still be available, but deadlines can be short.
A reassessment will apply if the property’s fair market value exceeds the allowable cap over the factored base year value.
No. For post-February 15, 2021 transfers, the exclusion is narrower than the old law and generally requires that the inherited property qualify and be used as the transferee’s principal residence, with a timely exemption filing.
No, because the current exclusion generally focuses on a qualifying family home or family farm and principal-residence use by the transferee.
Disclaimer: Do not consider the information presented as legal advice to you as it is intended as general legal statements of the law. Each situation regarding the treatment and advice on Prop. 19 can be different depending on the facts of each case.
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