Worried that moving or inheriting a home in Ventura County could spike your property taxes? You’re not alone. Proposition 19 reshaped how you can transfer a low Prop 13 tax base when you move, or when a home passes between parents and children. In this guide, you’ll learn what changed, who qualifies, the math behind transfers, Ventura County filing steps, and the pitfalls to avoid. Let’s dive in.
What Prop 19 changed
Prop 19 made two big shifts in California’s property tax rules:
- It expanded base-year value transfers so eligible homeowners can move their low tax base to a new primary residence anywhere in the state. The BOE’s Prop 19 overview explains eligibility and process.
- It narrowed intergenerational exclusions, limiting most parent-to-child or grandparent-to-grandchild relief to a family home or family farm with strict residency and value-cap rules. See the BOE’s Prop 19 implementation FAQ for details.
Base-year transfers: who, where, when
If you are 55 or older, severely and permanently disabled, or a qualified disaster victim, you can transfer your factored base-year value to a replacement primary residence anywhere in California. You can generally use this up to three times in your lifetime. The sale of your original home and the purchase or completion of construction on your replacement must occur within two years of each other, and at least one of those events must be on or after April 1, 2021. Learn more in the state BOE Prop 19 overview.
How the value math works
- If your replacement home is of equal or lesser value (per BOE timing benchmarks), your factored base-year value transfers without an increase.
- If your replacement home is higher in market value, the difference is added to your transferred factored base-year value. The BOE’s examples and guidance show how assessors apply the calculation.
Smart move tactics in Ventura County
- File a base-year transfer claim in the county where your replacement home is located using the appropriate BOE form. You generally have up to three years to file for retroactive relief. Forms are listed on the BOE’s property tax forms page.
- If you buy before you sell, expect the new home to be taxed at full market value until the old home sells and the transfer is enrolled. Budget for the temporary cash flow. The BOE overview explains timing and billing.
- Co-ownership with a child can still qualify if you meet purchase, age, and residency rules. See the BOE’s Prop 19 FAQ.
Parent-child and grandparent transfers under Prop 19
Prop 19 limits most intergenerational exclusions to a family home or a family farm when the child (or qualifying grandchild) makes it their principal residence and files the required exemption within one year of transfer. The exclusion applies up to the transferor’s factored base-year value plus 1,000,000 dollars. When market value exceeds that threshold, the excess is added to taxable value. See a clear summary of the value cap in San Luis Obispo County’s guidance.
Transfers involving legal entities or certain trust structures can disqualify the exclusion. Review plans with a qualified attorney and confirm with the assessor before retitling. Sacramento County’s page outlines these risks in plain language: Prop 19 and legal-entity issues.
Ventura steps when inheriting a home
- Confirm the property is the transferor’s family home or family farm.
- Plan for the child to occupy the home as a principal residence within one year of the transfer.
- File the BOE-19-P claim with the Ventura County Assessor within three years of the transfer to receive relief back to the transfer date, and file the Homeowner’s Exemption within one year. See the BOE overview of filing rules and BOE forms.
ADUs and multi-unit situations
If an accessory dwelling unit is part of your primary residence, it can be treated as part of the residence for base-year transfer calculations. Occupying one unit as your principal residence can also satisfy certain residency rules. Confirm specifics with the county assessor. See the practical notes in Sacramento County’s Prop 19 guidance.
Disaster relief and wildfires
If your Ventura County primary residence was damaged or destroyed in a Governor-declared disaster, you may qualify for transfer relief using the BOE-19-V and, in some cases, different use limits compared with standard moves. Review the BOE’s disaster provisions, and note Ventura County’s active reassessment efforts following local wildfires, such as the Mountain Fire reassessment reported in county news.
How to file in Ventura County
- Where to file: Submit BOE-prescribed claims with the county assessor where the property is located. For base-year transfers, file in the county of the replacement home. For parent-child transfers, file in the county of the transferred property. Find forms on the BOE forms page.
- Key deadlines: For base-year transfers and parent-child claims, you generally have three years to file for relief retroactive to the transfer date. For family-home transfers to a child, the Homeowner’s Exemption must be filed within one year to qualify. See the BOE Prop 19 overview and FAQ.
- Local contacts: Ventura County Assessor: 805-654-2181 or [email protected]. For appeals, the Clerk of the Board posts process and deadlines on the Assessment Appeals page. For billing or refunds after enrollment, see the Treasurer-Tax Collector’s press room and contacts.
Documents checklist
- Current tax bill, APN, and assessed factored base-year value.
- Recorded deeds for the original and replacement properties.
- Closing statements and dates for sale and purchase; proof of occupancy for intergenerational transfers.
- Proof of age or disability, and any disaster documentation, as applicable. Forms are listed on the BOE forms page.
Avoid these pitfalls
- Assuming eligibility without filing. You must meet the criteria and submit the correct claim forms. Start with the BOE Prop 19 overview.
- Missing the one-year window to file the Homeowner’s Exemption after a parent-to-child family home transfer. Late filing can forfeit the exclusion.
- Retitling into a trust or entity that disqualifies the exclusion. Review the entity cautions before you make changes.
- Buying your replacement before selling the original without planning for interim tax bills at full market value.
Your next steps
- Get your assessed value and APN from the Ventura County Assessor at 805-654-2181 or [email protected].
- Map your timeline. If you are 55 or older, disabled, or a disaster victim, plan your sale and purchase within two years.
- Use the right forms and file on time. Start with the BOE forms page and follow county instructions.
- For a parent-to-child transfer, make sure the transferee occupies the home and files the Homeowner’s Exemption within one year.
If you are weighing a move, inheritance, or a rebuild after wildfire, you do not need to navigate this alone. For a strategic plan that aligns your sale, purchase, and Prop 19 timeline, reach out to The Jenna Kaye Group for thoughtful, high-touch guidance.
FAQs
What does Prop 19 change for Ventura County homeowners?
- Prop 19 allows eligible homeowners to transfer a low Prop 13 base-year value to a new primary residence anywhere in California and narrows parent-child exclusions to family homes or farms under strict rules. See the BOE Prop 19 overview.
How many times can I transfer my tax base under Prop 19?
- If you are 55 or older or severely disabled, you can generally transfer up to three times. Disaster-related transfers can have different limits. Review the BOE’s FAQ.
Do I need to sell before I buy to transfer my base-year value?
- No. The sale and purchase can occur in either order within two years. If you buy first, expect temporary billing at full market value until the transfer is enrolled. The BOE overview explains timing and relief windows.
What if a child cannot move into the inherited home within one year?
- The intergenerational exclusion is not available if the transferee does not establish the home as a principal residence and file the Homeowner’s Exemption within one year. See the BOE Prop 19 rules.
Where do I file Prop 19 forms for a Ventura County property?
- File with the Ventura County Assessor for property located in the county. For replacement homes outside Ventura County, file in that county. Forms are listed on the BOE forms page, and local questions can be directed to 805-654-2181 or [email protected].
