Parent/Child and Grandparent/Grandchild Exclusion

(For transfers occurring on or before February 15, 2021 only)

Note: 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. The provisions of Proposition 19 make Prop 58 and 193 inoperative effective February 16, 2021. For further information regarding transfers between parent and children and grandparent/grandchild that occur on or after February 16, 2021, click here.


Proposition 58 and 193 are constitutional provisions that provide property tax relief by excluding from reassessment the transfer of a principal residence and the transfer of up to one million dollars ($1,000,000) of other real property between parents and children or from grandparent to grandchild. In order to qualify for the exclusion from reassessment, the transfer of the property must have occurred on or before February 15, 2021 and requirements for exclusion must be met. Generally, a claim must be filed within three years of the date of transfer to receive the full benefit of the exclusion.

Click the links below for information about Propositions 58 and 193 and related claim forms.

Santa Barbara County – About Propositions 58 and 193

Download BOE-58-AH Claim for Reassessment Exclusion for Transfer Between
Parent and Child

Download BOE-58-G Claim for Reassessment Exclusion for Transfer From
Grandparent to Grandchild