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Call (916) 436-3776Prop 19 Tax-Base Transfer Bay Area
How Do I Use Prop 19 to Keep My Low Property Taxes in the Bay Area?
If you're 55 or older in the Bay Area, Prop 19 is exceptionally valuable: with county medians from $580,000 to $2,000,000, longtime owners often sit on a Prop 13 base a small fraction of current value. Prop 19 lets you take that low base to a replacement anywhere in California, stay local, or move to a more affordable region and keep your Bay-era tax base. Buy within two years and file Form BOE-19-B.
Bay Area Prop 19 snapshot (2026)
Up to 3×
Lifetime base-year-value transfers (55+)
2 years
Window between selling and buying replacement
Anywhere in CA
Replacement can be in any county
Form BOE-19-B
Filed with the county assessor
Figures reflect 2026 rules and market data and change over time. Serve First Realty is a licensed California real estate brokerage, not a law firm or tax advisor, confirm assessor and tax specifics with your county assessor or a qualified advisor. A Legal Document Assistant prepares documents at your direction and does not give legal advice.
How a Prop 19 base transfer works in the Bay Area
Prop 19 replaced the older Propositions 60/90, which limited transfers to certain counties. Now the base transfer works statewide and can be used up to three times. Here's how the pieces fit, Ashlar LDA can prepare the filings, and Ashlar Lending can finance the replacement:
Who qualifies
Three tracks: age 55 or older, severely and permanently disabled (any age), or a victim of a wildfire or Governor-declared disaster (any age). One owner meeting the test is enough. The original home must be your primary residence with a homeowner's exemption.
The three-transfer rule
Homeowners 55+ or disabled can transfer their base year value up to three times in their lifetime (disaster victims, once per disaster), a major expansion over the old one-time Prop 60/90 benefit.
The two-year window
You must buy or build your replacement primary residence within two years, before or after, of selling your original home. Both transactions must be complete before you file.
The Value Comparison Test
If your replacement costs the same or less than your original's sale price, you keep your full low base. If it costs more, only the difference is added to your transferred base, still a dramatic saving versus full reassessment.
Filing Form BOE-19-B
After both transactions close, file Form BOE-19-B with the your county assessor (varies by county) (or the assessor in whichever county your replacement is located). You have up to three years to file, though filing sooner starts your savings sooner.
Financing the replacement, including reverse mortgage
Many 55+ buyers finance the new home. Options include a standard mortgage or a HECM for Purchase reverse mortgage, which lets qualifying buyers 62+ buy with no monthly mortgage payment, preserving retirement cash flow. Ashlar Lending can compare both.
Timing is everything: the two-year window between selling and buying is strict, and the base transfer isn't automatic, you must file BOE-19-B. Miss the window or the filing and the replacement home is assessed at full market value. Plan the sale and purchase together from the start.
One family. Three ways we help.
The whole move: sale, tax-base claim, and financing
A Prop 19 move has three moving parts, and the Ashlar Brands family handles all of them together:
- 1.Serve First Realty, sells your current home and helps you buy the replacement, anywhere in California.
- 2.Ashlar LDA, Inc., a bonded and registered Legal Document Assistant that can prepare your base-year-value transfer claim (Form BOE-19-B) and related assessor paperwork, at a lower cost than attorney drafting for straightforward filings.
- 3.Ashlar Lending Inc. (NMLS #2699657), finances the replacement home, including a HECM for Purchase reverse mortgage that lets qualifying buyers 62+ purchase with no monthly mortgage payment.
Serve First Realty is a real estate brokerage, not a law firm or a lender. A Legal Document Assistant prepares documents at your direction and does not give legal advice; loan terms and eligibility are determined by the lender.
Your Prop 19 move in the Bay Area: the steps
Confirm you qualify and find your base year value
Check your current property-tax bill for your factored base year value, the low number Prop 19 lets you carry. We help confirm eligibility (55+, disabled, or disaster victim).
Plan the sale and replacement together
The two-year window and Value Comparison Test mean sequencing matters. Serve First coordinates selling your Bay Area home and buying the replacement so the timing works.
Line up financing early, including reverse mortgage
If you'll finance the new home, Ashlar Lending can set up a standard loan or a HECM for Purchase (no monthly payment for buyers 62+) before you shop.
File BOE-19-B and start saving
Once both close, Ashlar LDA can prepare and file your base-year-value transfer claim with the assessor, so your low tax base follows you.
Free calculator
Prop 19 Tax Transfer Calculator
See your transferred assessed value and property-tax savings.
Estimate your savingsFrequently asked questions
How many times can I transfer my property-tax base under Prop 19?
Up to three times in your lifetime if you're 55 or older or severely disabled. Wildfire and disaster victims can transfer once per qualifying disaster, a major expansion over the old Prop 60/90 one-time limit.
Can I move my Bay Area tax base to another county?
Yes, and it's a major reason Prop 19 matters so much here. You can carry your low Bay Area base year value to a replacement home in any California county, including far more affordable regions like Sacramento or the Central Valley, keeping decades of tax savings. The old county limits are gone.
What happens if my new home costs more than my old one?
You still benefit. Under the Value Comparison Test, only the difference between your old home's sale price and the new home's purchase price is added to your transferred base, far less than a full reassessment.
What form do I file and when?
Form BOE-19-B (Claim for Transfer of Base Year Value), filed with the your county assessor (varies by county) (or the assessor where your replacement is located), after both the sale and purchase close. You have up to three years to file. Ashlar LDA can prepare it.
Can I buy my replacement home with a reverse mortgage?
Yes. A HECM for Purchase lets qualifying buyers 62+ buy with no required monthly mortgage payment, which pairs well with a Prop 19 move for retirees preserving cash flow. Ashlar Lending can compare it against a standard mortgage.
Planning a Prop 19 move in the Bay Area? Let's make it seamless.
Serve First Realty Inc. is a licensed California real estate brokerage helping homeowners 55+ make their Prop 19 move across the Bay Area and statewide.
California DRE# 02133513
Prop 19 guides for nearby areas
Or start with the statewide overview: California Prop 19 Tax-Base Transfer Guide.
More guides for this area: all Bay Area real estate guides.