Property Search
Guides
- All Guides
- Buying a Home
- Selling a Home
- Life Transitions
- Investing
- Building and Adding Value
- Commercial Property
- Homeowner Guides
- Blog
Resources
About
Call (916) 436-3776Prop 19 Tax-Base Transfer Los Angeles County
How Do I Use Prop 19 to Keep My Low Property Taxes in Los Angeles County?
If you're 55 or older in Los Angeles County, Prop 19 lets you sell your longtime home, often carrying a Prop 13 base a fraction of today's value, and take that low tax base to a replacement home anywhere in California. With LA's median near $845,000, the savings can be enormous: a home bought decades ago may have a base year value under $300,000 even though it sells for over $1M. You have two years to buy the replacement and file Form BOE-19-B with the assessor.
Los Angeles County Prop 19 snapshot (2026)
Up to 3×
Lifetime base-year-value transfers (55+)
2 years
Window between selling and buying the replacement
Anywhere in CA
Replacement can be in any county
Form BOE-19-B
Filed with the LA 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 Los Angeles County
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). This is 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, the difference is added to your transferred base, so you still save dramatically versus a full reassessment.
Filing Form BOE-19-B
After both transactions close, file Form BOE-19-B (Claim for Transfer of Base Year Value) with the assessor in the county where your replacement home is located: for a local move, the LA County Assessor. You have up to three years to file, but sooner is better to start the savings.
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 cash flow in retirement. 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 you lose the benefit, meaning 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 Los Angeles County: 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 you 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 LA 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 to the new home.
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. This is a major expansion over the old Prop 60/90 one-time limit.
Can I move my LA County tax base to another county?
Yes. Prop 19 allows the base-year-value transfer to a replacement home anywhere in California, any county. The old Prop 60/90 rules limited transfers to certain counties; Prop 19 removed that restriction entirely.
What happens if my new home costs more than my old one?
You still benefit. Under the Value Comparison Test, if the replacement costs more, only the difference between the sale price of your old home and the purchase price of the new one 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 county assessor where your replacement home is located, after both the sale and purchase are complete. You have up to three years to file, though filing promptly starts your savings sooner. 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 a home with no required monthly mortgage payment, which pairs well with a Prop 19 move for retirees wanting to preserve cash flow. Ashlar Lending can compare it against a standard mortgage.
Planning a Prop 19 move in Los Angeles County? 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 Los Angeles County 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 Los Angeles County real estate guides.