Proposition 19 provides valuable tax relief for California homeowners who have lost their primary residence due to wildfire or natural disasters. This measure allows eligible homeowners to transfer the taxable value of their damaged home to a replacement property anywhere in California, helping them save on property taxes while rebuilding their lives.

Key Benefits for Fire Victims:

✔ Statewide Tax Base Transfer – Move your tax base to a new home in any California county.
✔ No Age Restrictions – All homeowners qualify.
✔ Multiple Uses Allowed – Can be used more than once if disaster strikes again.
✔ No Value Comparison Required – The original and replacement home values don’t have to match.
✔ Potential Tax Savings – If your new home is of equal or lesser value, you keep your original tax base.

Who Qualifies?

You may be eligible if:
✅ Your original home was substantially damaged or destroyed (over 50% of its full cash value).
✅ The home was your primary residence at the time of the disaster.
✅ You sell your damaged home within two years in its damaged state.
✅ You purchase or construct a replacement home within two years.
✅ You own and occupy the replacement home as your primary residence.

Important Considerations:

• The replacement home must become your primary residence to qualify.
• The original home must be sold in its damaged state to benefit from the tax transfer.
• If the new home is purchased before selling the damaged one, you may face an increased tax liability.