Proposition 19, which was passed by the California voters on November 3, 2020, became effective on December 16, 2020, the 5th day after the Secretary of State certified the election.

On November 3, 2020, California voters approved Proposition 19 and its implementing legislation, Senate Bill 539 was enacted on September 30, 2021, providing for intergenerational exclusions and base year value transfers that can result in property tax savings for taxpayers.

Introduction to Proposition 19 • Created in 1879 by a Constitutional amendment, responsible for ensuring county property tax assessment practices are equal and uniform throughout California • The BOE directly assesses the property of regulated railroads and certain public utilities, collects the private railroad car

voters at the November 3, 2020 general election as Proposition 19 (Proposition 19 or Prop 19). Proposition 19 is entitled, "The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act."

2021年2月16日 · Proposition 19 created a new exclusion from change in ownership for transfers of family homes between parents and children and grandparents and grandchildren.

2021年2月5日 · As part of the Proposition 19 implementation process, State Board of Equalization (the BOE), in consultation with the California Assessors' Association, has created the following seven new forms to assist County Assessors: • BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years

added to the Constitution under Proposition 19, which was approved by the voters in November 2020. These base year value transfer provisions became operative on April 1, 2021.

2022年2月24日 · the California Constitution, which was added to the Constitution under Proposition 19 (approved by the voters in November 2020). These intergenerational transfer exclusion provisions became operative on February 16, 2021, repealing the former parent-child and grandparent-grandchild

Proposition 19: Base Year Value Transfers, and Letter To Assessors No. 2022/012, Implementation of Proposition 19 Intergenerational Transfer Exclusion.

Proposition 19 (Assembly Constitutional Amendment 11, Stats. 2020, res. ch. 31) adds sections 2.1, 2.2, and 2.3 to article XIII A of the California Constitution.