1971-1977 Serrano v Priest played a role due to public education inequality.
ANY property transfer is reassessed, whether the parent is alive or deceased.
1978 Proposition 13 passed. Capped property tax at 1% and yearly increases at 2%.
1986 Proposition 58 passed. It allowed properties to pass to inheritors keeping a similar yearly property tax amount. A CA Constitutional amendment. Put on by the Legislators (where it passed unanimously), won with 76% of the vote.
1996 Proposition 193 passed. Transfer of real property from grandparents to grandchildren if there were no parents. Pass on a similar yearly property tax amount. CA Constitutional Amendment.
Both Propositions 58 and 193 also allowed up to $1 million in other real estate, such as, rental or business property, to pass without a tax increase.
Since 2008 California Association of Realtors (CAR) has been trying to obtain portability throughout the state. Propositions 60 and 90 were successful but only through some of 11 counties. CAR once again drafted a ballot measure and was requested by the Legislators to set theirs aside. Kevin Mullin drafts ACA-11 The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act.
CA Senate Bill 202 (2011) has made it harder for Fix Prop 19 to gain momentum, because citizen-initiated proposition attempts can only be in November of even-numbered years. (Whereas, Prop 13 took 5 successive attempts to pass.)
They did not tell voters the truth. That Props 58 and 193 benefits would be severely limited.
Prop 19 actually took away the rights Californians usually had to pass property to children or grandchildren without a tax increase.
Now it depends upon the value of the property and how it will be used. In many cases huge tax increases are now being levied on California's children!
Misleading Hype: Prop 19 supporters said Trust Fund Heirs and East Coast Investors were using loopholes to avoid taxes. How can an "East Coast Investor" even get Prop 58 benefits?
Before Prop 19, children could use their property as they wished; live in, rent or use as a family business...without increased taxes. They had choices. It was a benefit.
Now income property taxes will skyrocket as the inheriting child's new Prop 13 tax base is calculated on full market reassessed value.
In the Official Title and Summary NO WHERE states PROP 19 ELIMINATES PROPOSITIONS 58 AND 193. Only in the Argument and Rebuttal was it mentioned by the opposition.
California General Election, Tuesday, November 3, 2020, Official Voter Information Guide. Proposition 19, pages 38-43.
Yes: 8,545,393 51.1%
No: 8,175,618. 48.9%
Results map hover over the county and it will show the totals. Below map additional information.
Heavily populated counties voted “YES” for Prop 19.
There were 68 working days between the election and implementation of the new law.
PARENT-CHILD (58) & GRANDPARENT-GRANDCHILD (193) EXCLUSION Chart
It is your responsibility to verify. Seek legal counsel for your circumstances. Be advised many Californians and Estate Planners may not know the law has changed.
One volunteer is a Real Estate Broker and we have been educating large real estate offices as well as estate attorneys and financial planners that are unaware of the changes from Proposition 19. Unfortunately, with 2000 potential pieces of legislation each year we have learned it is challenging to keep up. We hope you will join us to educate others to #FiXProp19. Register at RepealTheDeathTax.com so the Sponsor will start the 3rd campaign.
IMPORTANT: Most Trusts do not protect against Proposition 19. You may pay significantly more in property tax.
File correct paperwork and move in within one year of parental death. Verify with your jurisdiction about primary residence and rental property rules. It is your responsibility to consult with legal entities that are familiar with Prop 19 laws. Some inheritors are reporting due to the backlog they are unable to meet some of the requirements in 1 year.
February 19, 2021 Senator Patricia Bates drafts SB668 to delay Proposition 19 implementation by 2 years. No attention paid despite numerous calls in for support at public hearing.
March 8, 2021 LA Assessor Prang vocal about challenges. Prop. 19 poses challenges to taxpayers, assessors — The Downey Patriot.
May 3, 2021 Assembly Kevin Kiley Drafts ACA 9 to remove unaffordable property tax reassessment. No support... dead at printer.
September 2021 Senator Hertzberg drafts SB539 to close “holes” in Proposition 19 along with Board of Equalization Interpretation (see guidance). Farms exempted.
September 30, 2021 SB539 signed by Newsom.
December 7, 2020 SB9 Drafted for ADUs.
September 16, 2021 SB9 Approved by Newsom.
December 7, 2020 SB10 Drafted for up to 10 units.
September 16, 2021 SB10 Approved by Newsom.
Was Proposition 19 and SB9 and SB10 the 1-2 punch to force unintentional sales and increase corporate ownership? Taking away Generational Wealth?
March 18, 2022 Watch Live: I’m calling for relief... Senator Bob Hertzberg blames Assessors for botched Proposition 19.
April 2022 Repeal The Death Tax 1.0 ended with 402,000 valid signatures and $1 million fundraised.
April 26, 2023 BOE Hearing. 3:42 Senator Seyarto Speaks on SCA4. 4:10 Commentary (Unfortunately starts wrong timing for comment... you can see people chomping at the bit.) So many comments they had to cut time down. Public commentary started at 32 minutes if you want to go back.
May 10, 2023 Senate Government and Finance Committee Hearing, SCA4 to Fix Prop 19. Despite in person attendance from SoCal, numerous support through emails, calls, letters, etc. SCA4 was not supported. Hearing starts at 49:34.
August, 2023, 2nd attempt to get it on the CA ballot. Campaign ended in February 2024. Repeal The Death Tax 2.0 ended with 560,000 valid signatures.
Presently, please register - even if you've done so before, this is a new campaign: RepealTheDeathTax.com. If 1 M sign up they may launch the 3rd campaign. Share the link.
You don't need to volunteer in the tradition sense. Just talking about it, is a great volunteer effort. You'll also be notified if a petition goes out.
Will take away family homes, businesses and farms as there is no cap.
https://aagla.org/2021/02/proposition-19-the-homelessness-machine/
https://www.eastbaytimes.com/2021/11/05/opinion-repealing-death-tax-will-help-family-businesses-stay-afloat/
Challenges businesses to retain employees due to increased housing expense.
https://www.latimes.com/opinion/livable-city/la-ol-minimum-wage-housing-20170105-story.html
Increases tenant rent due to the squeeze with rent control and re-assessment or will force them to relocate if the home sells to corporations or owner move ins.
https://www.wsj.com/articles/if-you-sell-a-house-these-days-the-buyer-might-be-a-pension-fund-11617544801
Damages the future of California. Unfortunately, this was sold in the name of Equity but hurts the communities intended to help. The Realtists (Black Realtors) are supporting our efforts.
https://sfbayview.com/2021/02/halt-the-mean-prop-19-now-stop-the-attack-on-black-and-brown-wealth/
https://calmatters.org/commentary/2021/10/californias-tax-on-inherited-properties-hurts-minority-communities/
This is why Government and Non-Profits shouldn't own and manage low income housing:
https://sfist.com/2022/03/02/sup-preston-seeks-to-close-rent-control-loophole-thats-leading-to-182-rent-increases/
County Assessors Offices present their information differently. Visit other counties to gain more insight. County of San Diego has a good checklist: Navigating Loss: Death of a Real Property Owner.
Jeff Prang, Los Angeles County Assessor, supports our efforts. Los Angeles County Assessor Prop 19 Information.
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