Proposition 19 offers many long-time California homeowners the opportunity to keep their low property tax base when moving to a new primary residence. However, the eligibility rules, limits, and timing requirements can feel complicated—especially for owners of high-value homes.

This Prop 19 Eligibility Flowchart simplifies the process into an easy-to-follow visual, helping you determine:
– Who qualifies to transfer their tax base (age 55+, severely disabled, disaster victim)
– How many times you can transfer, and within what timeframe
– What types of properties qualify and which do not
– How the new property’s value affects the tax calculation
– Key deadlines and filing steps to maintain the transfer

Use this flowchart to guide your decision-making and discussions with your tax advisor. Knowing your eligibility upfront can save tens of thousands in property taxes over time.