10/19/2026
Could moving mean losing your lower property-tax base? Maybe not. California Prop 19 may let eligible homeowners age 55+ when their original home sells transfer a factored base-year value to a new primary residence anywhere in the state. The replacement must be bought or built within two years before or after the sale; the age-based benefit may be used up to three times. A higher-priced home can still qualify, but value above the applicable threshold can raise the transferred tax base. File BOE-19-B with the replacement county assessor within three years for retroactive relief.
Read the full story: DownsizingInOrangeCounty.com