Thinking about moving up in La Cañada but nervous about a higher property tax bill? If you have owned your home for years, your Prop 13 taxable value is likely far below today’s market. The good news is that California’s Prop 19 may let you carry much of that lower tax base to your next primary home. In this guide, you will learn who qualifies, how the math works in real dollars, and the steps to file in Los Angeles County so you can plan your move with confidence. Let’s dive in.
What Prop 19 does
Prop 19 is a statewide portability program that lets eligible homeowners transfer the taxable value of their current primary residence to a replacement primary residence anywhere in California. This helps long‑time owners move without facing a full reassessment to current market value.
- Eligible groups include homeowners age 55 or older, severely disabled homeowners, and qualifying victims of wildfire or other natural disasters.
- You can use portability when you replace your principal residence with another principal residence.
- Prop 19 generally allows up to three transfers for most eligible owners. Always confirm your specific situation with the county assessor.
For local procedures and forms, start with the Los Angeles County Assessor. For statewide background, see the California State Board of Equalization and the official text of Proposition 19.
Who qualifies
You can pursue a transfer if you meet one of these categories:
- You are age 55 or older.
- You are a severely disabled homeowner.
- You lost your home to a wildfire or other natural disaster and are replacing it.
In all cases, the property you buy must be your principal residence. Counties may verify occupancy, so keep documentation.
How the tax base transfer works
The key idea is simple: you can move your taxable (base‑year) value from your original home to your replacement home. Your taxable value is the assessed value on which your property taxes are calculated. It is often much lower than market value because of Prop 13 caps.
- If your replacement home’s market value is higher than your original home’s market value, the taxable value you transfer is adjusted up by the difference in market values.
- If the replacement home’s market value is equal to or lower than the original home’s market value, your transferred taxable value usually becomes the taxable value of the new home without an upward adjustment.
The calculation uses market values at the time of transfer. Your county may rely on the purchase price, an appraisal, or other evidence to confirm market value.
Move‑up example: Buying a higher‑priced home
- Original home: market value at sale = $900,000; taxable value = $275,000.
- Replacement home: market value (purchase price) = $1,400,000.
- Market value difference = $1,400,000 − $900,000 = $500,000.
- New taxable value = $275,000 + $500,000 = $775,000.
Effect: your new property taxes are based on $775,000 instead of the full $1.4 million market value. Your tax base increases, but not to the full market value of the new home.
Rightsize example: Buying a lower‑priced home
- Original home: market value = $1,200,000; taxable value = $300,000.
- Replacement home: market value = $850,000.
- Replacement market value is lower than the original.
- New taxable value = $300,000.
Effect: you carry your lower taxable base forward, which can dramatically reduce property taxes on the replacement home compared with a full reassessment.
Important details to confirm
- The assessor uses market values at the time of your transfer. Provide clear documentation to support values.
- Timing can affect how values are determined. Coordinate your sale and purchase dates and ask the county for guidance before you close.
- Exact calculations and documentation can vary. Contact the Los Angeles County Assessor early to avoid surprises.
Planning your move in LA County
A smooth Prop 19 transfer is as much about preparation as it is about eligibility. Here is a simple process for La Cañada Flintridge homeowners.
Step‑by‑step checklist
- Confirm eligibility
- Verify you qualify by age, disability status, or disaster relief, and that both properties are or will be your principal residence.
- Estimate your outcome
- Run the math with your current taxable value and target home prices. Create best‑case and conservative scenarios so you see the potential range.
- Contact the assessor
- Reach out to the Los Angeles County Assessor before you close. Ask about required forms, acceptable proof of market value, and filing timelines.
- File your claims
- Submit the Prop 19 portability claim and any companion forms as directed by the county. Confirm how to track your filing.
- Keep documentation
- Retain closing statements, recorded deeds, proof of principal residence, and any correspondence with the assessor.
What to keep on file
- Final settlement statements for your sale and purchase
- Recorded grant deeds
- Proof of principal residence for both properties
- Any appraisals, inspections, or valuation evidence
- Emails or letters from the assessor
Buying outside Los Angeles County
Under Prop 19, you can transfer your base‑year value anywhere in California. If you plan to move from La Cañada to another county, you no longer need an inter‑county agreement. Still, consult the receiving county’s assessor for documentation and timing.
Decision points for move‑up buyers
If you are buying a higher‑priced home in La Cañada Flintridge, you will likely see an increase in taxable value. The benefit is that the increase is often far less than a full reassessment. To decide if this makes sense for you, look at the full picture.
- Model total monthly housing costs, including mortgage, insurance, property taxes, and maintenance.
- Compare the Prop 19 result to what your taxes would be without portability.
- Weigh the lifestyle benefits of the new home, such as layout, yard space, and proximity to services, alongside the tax impact.
Decision points for rightsizing
If you plan to downsize or rightsize, Prop 19 can be especially favorable. When your replacement home’s market value is lower than your current home’s market value, you typically carry your current taxable value over without an upward adjustment.
- Consider how long you intend to stay in the replacement home.
- Confirm that you can claim it as your principal residence.
- Compare neighborhoods neutrally based on amenities, commute options, and access to services that fit your daily routine.
Using portability multiple times
For most eligible homeowners, Prop 19 generally allows up to three transfers in a lifetime. If you anticipate more than one move, plan your sequence. You may want to reserve a transfer for a later rightsizing move, or use it now to step into a home that better fits your needs. For exact limits and any exceptions, consult the Los Angeles County Assessor.
Parent‑to‑child questions and estate planning
Prop 19 also changed rules for parent‑to‑child and grandparent‑to‑grandchild transfers. Some prior exclusions were narrowed.
- Family home exclusions remain but usually require the child to use the home as a principal residence, and there are other limits.
- If you plan to keep property in the family, coordinate your move and your estate plan together so you do not lose benefits unintentionally.
For a deeper overview, review the California State Board of Equalization resources and speak with qualified advisors. You can also read consumer guidance from the California Association of Realtors.
Local timeline and coordination tips
- Start early. Reach out to the assessor before you list or before you remove contingencies on a purchase.
- Ask for an estimate. The LA County Assessor can often give you a projected taxable value if you share expected sale and purchase details.
- Align closing dates and filings. Proper timing helps the assessor process your transfer without delay.
- Keep a clean paper trail. Accurate records help confirm principal residence status and market values.
Trusted resources
Ready to explore your options?
Whether you are moving up within La Cañada or rightsizing to a lock‑and‑leave home nearby, a clear Prop 19 plan can make a real difference in your long‑term costs. If you want help modeling scenarios, coordinating timing, and preparing the documentation the county needs, reach out to a local advisor who does this every day. Connect with Mounika Haftavani to map your next step with clarity and confidence. Schedule a free consultation. Let’s talk about your next move.
FAQs
Who qualifies for Prop 19 portability in California?
- Homeowners age 55 or older, severely disabled homeowners, and qualifying victims of wildfire or other natural disasters who replace a principal residence with another principal residence in California.
How many times can I transfer my tax base?
- For most eligible owners, you can generally transfer up to three times, but confirm your details with the Los Angeles County Assessor.
How is my new taxable value calculated on a move‑up?
- The county adds the difference between the replacement home’s market value and your original home’s market value to your original taxable value when the replacement is more expensive.
Will I keep my old tax base if I buy a cheaper home?
- Usually yes, if the replacement home’s market value is equal to or less than your original home’s market value, your transferred taxable value typically carries over without an increase.
Do I have to live in the replacement home?
- Yes, the replacement property must be your principal residence, and counties may require documentation to verify occupancy.
Where can I find the right forms for LA County?
