Family Transfers

These constitutional initiatives provide property tax relief for real property transfers between parents and children and between grandparents and grandchildren. State law also excludes from reassessment property transferred between husband and wife or between registered domestic partners. Collectively, these exclusions make it easier to keep property “in the family.”

  1. DESCRIPTION
  2. Frequently Asked Questions
  3. FORMS & Resources
                           
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Proposition 19 

Intergenerational Transfer Estimator

*For intergenerational transfers between parent and child and between grandparent and grandchild.

Inter-Spousal Transfer And/Or Registered Domestic Partner Transfers

Generally, transfers of real property between spouses or registered domestic partners are excluded from reassessment. The registered domestic partner exclusion only applies to purchases or transfers between persons who are registered domestic partners with the California Secretary of State. There is no claim form required to be filed to qualify for the interspousal exclusion or registered domestic partnership exclusion. However, supporting documentation, such as a divorce decree, settlement agreement, or death certificate may be requested by the Assessor to establish the eligibility of the exclusion. For more information, please see the FAQ's.

Prop 19 Intergenerational Eligibility - Transfer Between Parent And Child

  • For transfers occurring on or after February 16, 2021.
  • The real property must be owned by the eligible transferor who is either the parent or child.
  • You must be a parent or child. A child may be a son, daughter, son-in-law, daughter-in-law, stepchild, or child adopted before the age of 18 or a foster child of a state-licensed foster parent.
    • Spouses of eligible children are also eligible until divorce or, if terminated by death, until the remarriage of the surviving spouse, stepparent, or parent-in-law.
  • For transfers of family home or family farm.
  • You must complete a Claim for Reassessment Exclusion for Transfer between Parent and Child form for a gift or purchase of real property between parent and child. Additionally, if transferring a family home, you are also required to file a Homeowners’ or Disabled Veterans’ Exemption within one year of the date of transfer.

Prop 19 Intergenerational Eligibility - Transfer Between Grandparent And Grandchild

  • For transfers occurring on or after February 16, 2021.
  • The real property must be owned by the eligible transferor who is either the grandparent or grandchild.
  • You must be a grandchild whose parent(s) qualify as the deceased child(ren) of the grandparents as of the date of transfer, and you must be the decedent's child.
  • For transfers of a family home or family farm.
  • You must complete a Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild form for a gift or purchase of real property between grandparent and grandchild. Additionally, if transferring a family home, you are also required to file a Homeowners’ or Disabled Veterans’ Exemption within one year of the date of transfer.

Prop 58 Eligibility - Transfer Between Parent And Child

  • For transfers occurring on or before February 15, 2021.
  • The real property must be owned by the eligible transferor who is either the parent or child.
  • You must be a parent or child. A child may be a son, daughter, son-in-law, daughter-in-law, stepchild, or child adopted before the age of 18 or a foster child of a state-licensed foster parent.
    • Spouses of eligible children are also eligible until divorce or, if terminated by death, until the remarriage of the surviving spouse, stepparent, or parent-in-law.
  • You must complete a Claim for Reassessment Exclusion for Transfer between Parent and Child form for a gift or purchase of real property between parent and child.

Prop 193 Eligibility- Transfer From Grandparent To Grandchild

  • For transfers occurring on or before February 15, 2021.
  • The real property must be owned by the eligible transferor who is the grandparent.
  • You must be a grandchild whose parent(s) qualify as the deceased child(ren) of the grandparents as of the date of transfer, and you must be the decedent's child.
  • You must complete a Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild form for a gift or purchase of real property from grandparent to grandchild.

For more information, please visit The California State Board of Equalization's Taxpayers' Rights Advocate Office Information Sheets on Property Tax Savings web page.