California Proposition 19: Limits for Giving property to your Children and Grandchildren

Proposition 19: Limits for Giving property to your Children and Grandchildren

The longer you own your home the lower the “assessed” value in relation to the market value. This is because Prop 13 (1978) limited property tax increases to 2% of the assessed value per year and tax to 1% of the assessed value. California property increases faster than 2% per year. The difference is an asset to give to your children.        

Prop 58 (1986) exempted from a “change in ownership” transfers between parents and children and Prop 193 (1996) extended those rights to grandchildren.  This allowed your children and grandchildren to receive, by inheritance this valuable asset.

Proposition 19 (2021) limits your ability to transfer this asset.  Now, to be eligible for the exclusion from reassessment, the transfer must be of a primary residence, meaning the transferor owner is eligible for and claims either the homeowners exemption or the disabled veteran’s exemption.  Also, the transferee must occupy the primary residence within one year after the transfer and take either the homeowners exemption or disabled veteran’s exemption.  Also, the exclusion is now limited to one million dollars.  If the property transferred exceeds the original assessed value by more than one million, there will be a partial reassessment based on the amount it’s over.

How can you increase the value of your estate for your children or grandchildren?  Call Ronald T. Cole, for a free consultation today. 

Ronald Cole

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