HISTORY OF PROPOSITION 19

What you need to know

ANY property transfer is reassessed, including from parent's death and passing while alive property on to children.

1978 Proposition 13 passed. Capped property tax at 1% and yearly increases at 2%.

1986 Proposition 58 passed. Pass properties to inheritors keeping a similar yearly property tax amount. A CA Constitutional amendment. Put on by the Legislators, 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.

Both Propositions 58 and 193 also allowed up to $1 million in other real estate, such as, such as rental or business property, to pass without a tax increase.

Advertisements promoting YES on Proposition 19

Saying it will help Seniors, Firefighters and won't raise taxes. Did NOT state Props 58 and 193 would be eliminated.

2020 Voter Guide Proposition 19

"PROPOSITION 19 CHANGES CERTAIN PROPERTY TAX RULES. LEGISLATIVE CONSTITUTIONAL AMENDMENT."

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.

Supporters wanted to close the loophole on rich, out of state owners, with multiple properties, however, low, middle income, disabled, seniors were caught in this new law.

California General Election, Tuesday, November 3, 2020, Official Voter Information Guide. Proposition 19, pages 38-43.

2020 California Proposition 19 Election Results

Yes: 8,545,393 51.1%

No: 8,175,618. 48.9%

Proposition 19 won by 2.2%.

Results map hover over the county and it will show the totals. Below map additional information. Bottom line: Heavily populated counties voted “YES” for Prop 19.

2021 Propositions 58 and 193 changed

PARENT-CHILD (58) & GRANDPARENT-GRANDCHILD (193) EXCLUSION Chart

Source: California Board of Equalization website.

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 Proposition 19. Unfortunately, with 2000 potential pieces of legislation each year we have learned it is challenging for even the educated and professionals to keep up. We hope you will join us to educate others to #FiXProp19. Register at RepealTheDeathTax.com so Sponsor can start 3rd campaign.

How Much Will The Death Tax Cost You

Put in your home's value and see your new property tax amount. The effort you put in now to repeal this tax, is what you can save.

Example with rough estimates: 40 years ago parents paid $100,000. Today worth $2.5M.

Current property tax bill could be less than $3,000.
The day the last surviving parent passes, property will be reassessed to current MARKET VALUE. That tax bill could be $25,000.
With an exemption*, tax could be reduced to $15,000 per year BEFORE local taxes/bonds.

NOTE: * 1. You can petition for an exemption if a variety of criteria are met.

2. All Non-Primary resident properties, including rentals and business properties will be fully reassessed to MARKET VALUE, no possibility of an exemption.

Calculate your Property Tax