Exclusion from Reassessment for Transfers Between Parent/Child or Grandparent/Grandchild

(For transfers occurring on or after February 16, 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 Disasters Act. This amendment to California Constitution Article XIIIA provides for property tax savings by excluding certain transfers of property between parents and their children or grandparents and their grandchildren from being considered a change in ownership for property tax purposes. Effective February 16, 2021, Proposition 19 repeals/modifies provisions of the former parent-child and grandparent-grandchild exclusions from reassessment that were added to the California Constitution by Propositions 58 and 193.

Highlights of Proposition 19:

  • Applies to transfers occurring on or after February 16, 2021.
  • Proposition 19 provides for exclusion from reassessment transfers of a family home or family farm between parents and their children or grandparents and grandchildren (with limiting conditions), as long as the property was the principle residence of the transferor and continues as the principle residence of the transferee.
  • To qualify for the exclusion from reassessment, the transferee is required to file for the homeowners' or disabled veterans' exemption within one year of the date of transfer.
  • If the fair market value of the family home on the date of transfer exceeds the sum of the property's existing Proposition 13 factored base year value plus $1 million, the amount in excess of that sum will be added to the existing factored base year value to determine the new assessed value.
  • Proposition 19 eliminates the exclusion for real property other than a family home.

Click on one of the links below to obtain a Proposition 19 claim form for exclusion from reassessment for transfers between parent/child or grandparent/grandchild occurring on or after February 16, 2021.

Download BOE-19-P Claim for Reassessment Exclusion for transfers between
Parent and Child

Download BOE-19-G Claim for Reassessment Exclusion for transfers between
Grandparents and Grandchildren

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