(For base transfers occurring on or after April 1, 2021)

Notice: Pending enactment of legislation to implement the provisions of Proposition 19, the California State Board of Equalization has developed a site to provide interpretive information and legislative updates on Proposition 19. The information presented is the Board's initial thoughts and is not intended to be a legal interpretation, legal guidance, or is not to be relied upon for any reason. Click here for information.

As more information becomes available, the Santa Barbara County Assessor will make updates to this page.


On November 3, 2020, California voters approved Proposition 19, the Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disaster Act. This Proposition adds new provisions to the California Constitution for base year value transfers from a primary residence to a replacement primary residence for persons at least age 55 or severely disabled, or for victims of wildfires or other natural disasters (as defined).

Proposition 19 Highlights:

  • The base year value transfer provisions become operative on April 1, 2021.
  • The replacement property will no longer have to be a property of equal or lesser market value. If a higher market value replacement residence is purchased, the difference in market value between the original property and the replacement property is added to the transferred property tax base.
  • The original primary residence and the replacement residence do not need to be in the same county. The location of the replacement residence can be anywhere in California.
  • A qualifying transfer for persons over age 55 or severely disabled can be made up to 3 times. For victims of Governor declared disasters, there is no limit on the number of times the benefit can be used.
  • Claims for base year value transfers for persons at least 55 years of age or severely disabled must be filed within 3 years of the date a replacement primary residence is purchased or new construction of that replacement primary residence is completed, and within 2 years for victims of wildfires and other natural disasters. If a claim is late-filed, prospective relief is available as of the year the claim is filed.

To obtain a claim form for transfer of base year value occurring on or after April 1, 2021, click on one of the following links.

Download BOE-19-B - Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Year

Download BOE-19-V - Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disasters

Download BOE-19-D - Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons

Certificate of Disability (to be filed with claim for severely disabled persons)

If you continue to have questions relating to Proposition 19, you may contact our office at (805) 568-2550 or email us at