Prop 19 Isn't Only for 55+: Transfers for Disabled Homeowners and Wildfire Victims

Can you use Prop 19 if you are under 55?

Yes, in 2 situations. Prop 19 lets a homeowner of any age transfer their property tax base to a replacement home anywhere in California if they are severely and permanently disabled, or if their home was substantially damaged or destroyed by a wildfire or other natural disaster for which the Governor proclaimed a state of emergency. The same 2-year window and the same price limits apply, but each group files its own claim form with its own requirements.

Most of what is written about Prop 19, including on our own site, focuses on homeowners 55 and older who are downsizing. This post covers the 2 groups that are often left out, and who often don't know the benefit exists.

Key takeaways

• A severely and permanently disabled homeowner of any age can transfer their tax base by filing form BOE-19-D with a physician's Certificate of Disability, form BOE-19-DC.
• A homeowner whose principal residence was substantially damaged or destroyed in a Governor-proclaimed wildfire or natural disaster can transfer their tax base by filing form BOE-19-V.
• For both groups, the replacement home can be anywhere in California and must be bought or built within 2 years of selling the original.
• The same price limits apply: 100% of the original home's value if you buy first, 105% in the first year after the sale, and 110% in the second year.
• Disaster victims may have other options too, such as restoring the old tax base after rebuilding. The assessor can help compare them.

Who qualifies besides homeowners 55 and older?

The State Board of Equalization's introduction to Prop 19 lists 3 groups who can transfer a base-year value to a replacement home anywhere in California:

In every case, the home you sell and the home you buy must both be your principal residence, and the claim is filed with the assessor in the county where the replacement home is located.

How does the transfer work for disabled homeowners?

A homeowner who is severely and permanently disabled can carry their factored base-year value to a replacement home anywhere in California, with no age requirement. The BOE-19-D claim form on the Orange County Assessor's site asks you to include form BOE-19-DC, a Certificate of Disability completed by a physician of the appropriate specialty, and to confirm that the replacement home meets your disability-related needs, including its location.

A homeowner who qualifies by age or by disability can use the transfer up to 3 times. The 2-year window and the 100%, 105%, and 110% price limits are the same as for the age-based transfer. We explain how those limits change with the order of your sale and purchase in buy first or sell first under Prop 19.

What about accessibility improvements?

The BOE-19-D form also points to a separate claim, BOE-63, for disabled persons making accessibility improvements to an existing home. That exclusion keeps qualifying modifications, such as ramps or widened doorways, from raising the home's assessed value. If you plan to buy a home and then adapt it, ask the assessor about both claims.

Why this matters for downsizers under 55

A lot of moves out of a 2-story house are driven by mobility, not age. A homeowner in their 40s or 50s who can no longer manage stairs may assume Prop 19 isn't for them. If they qualify as severely and permanently disabled, it may be. Our comparison of a condo versus a single-family home for downsizers covers what to look for in a single-level layout.

How does the transfer work for wildfire and disaster victims?

If your principal residence was substantially damaged or destroyed by a wildfire or a natural disaster for which the Governor proclaimed a state of emergency, Prop 19 lets you transfer its tax base to a replacement home anywhere in California. According to the BOE-19-V claim form, the home must have been your principal residence, receiving the homeowners' or disabled veterans' exemption, at the time of the disaster. The value used for the comparison is the home's value immediately before the disaster.

The replacement must be bought or newly built within 2 years of selling the damaged property, and the same 100%, 105%, and 110% price limits apply. You can sell the damaged home as it is and still qualify.

Disaster victims may have more than 1 option

Prop 19 added a new statewide option, but it didn't remove the older disaster relief rules. Depending on the situation, a disaster victim may be able to rebuild and keep the old tax base, or transfer it to a replacement in the same county under a separate rule. The Ventura County Assessor's disaster relief page lays out the options side by side, and the Orange County Assessor can tell you which applies to your home. You generally choose the one that works best, not all of them.

Orange County's canyon and foothill neighborhoods have seen wildfires in recent years. If your home was damaged, the timeline for this decision starts with the sale, so talk with the assessor and a tax advisor before you list.

What do all 3 groups have in common?

• Anywhere in California. The replacement can be in any county.
• 2-year window. The purchase and the sale must be within 2 years of each other.
• Price limits. If the replacement costs more than the applicable limit, the difference between the 2 market values is added to your transferred base.
• Principal residence. Both homes must be your principal residence.
• You must file. The transfer is not automatic. Escrow doesn't file it for you.

If you're moving into Irvine, remember that Prop 19 doesn't cover Mello-Roos or other special taxes. Our post on using Prop 19 to move to Irvine explains why, and our guide to Orange County property taxes shows how to read a tax bill. For the full rules for homeowners 55 and older, see who qualifies for Prop 19, and for the mistakes we see most, 5 common downsizing regrets.

Frequently asked questions

Can I use Prop 19 if I'm under 55?

Yes, if you are severely and permanently disabled, or if your home was substantially damaged or destroyed in a Governor-proclaimed wildfire or natural disaster. Each group files its own claim form.

What form do disabled homeowners file?

Form BOE-19-D, along with form BOE-19-DC, a Certificate of Disability completed by a physician. You file both with the assessor in the county where the replacement home is located.

Does the replacement home have to cost less than the original?

For a full carryover, the replacement must be worth no more than 100% of the original if you buy first, 105% if you buy in the first year after the sale, or 110% in the second year. If it costs more, the difference is added to your tax base.

Can I sell my fire-damaged home as it is and still use Prop 19?

Yes. The damaged property can be sold in its current condition. The value used for the comparison is the home's value immediately before the disaster.

How many times can I use the transfer?

A homeowner who qualifies by age or disability can use it up to 3 times. Ask the assessor how the limit applies to disaster claims in your situation.

Do accessibility improvements raise my property tax?

Qualifying improvements made for a disabled person can be excluded from reassessment with a separate claim, form BOE-63. Ask the assessor before you start the work.

References

• California State Board of Equalization: Proposition 19
• BOE: Introduction to Proposition 19
• BOE-19-D: Claim for Transfer of Base Year Value, Severely and Permanently Disabled (Orange County Assessor)
• BOE-19-V: Claim for Transfer of Base Year Value, Victims of Wildfire or Other Natural Disaster
• Ventura County Assessor: Base Year Transfer After Disaster

Not sure if you qualify? Let's find out before you list

We'll help you confirm which Prop 19 path fits, run the price limits against the homes you're considering, and time the sale and purchase so the transfer holds. Book a complimentary consultation or call Dar at 714-612-3870.

Dar Mardan, CPA, MBA | Vidar Group Real Estate – REAL Broker | DRE #02121982

This article is general information, not legal or tax advice. The county assessor decides eligibility; confirm your situation before you buy or sell.