Prop 19 Tax‑Base Transfer: East County Move‑Up Guide

Thinking about moving up in East County but worried your property taxes will jump? If you are 55 or older, severely disabled, or a disaster victim, California’s Proposition 19 may let you carry your low tax base to your next home. That can make a larger or better-located home far more affordable over the long term. In this guide, you’ll learn who qualifies, how the calculation works, what to file in San Diego County, and pitfalls to avoid. Let’s dive in.

Prop 19 basics

Proposition 19 lets you transfer the factored base year value from your current principal residence to a replacement principal residence anywhere in California if you are eligible. You can use it when you sell and buy within a two-year window. The transfer is not automatic. You must file a claim with the county where your replacement home is located. See the state’s overview for full rules and definitions in the California Board of Equalization Prop 19 guide.

• Eligible owners may generally use the benefit up to three times if age 55 or disabled. Disaster rules can differ. BOE Prop 19 overview.
• The replacement home can be anywhere in California. BOE Prop 19 overview.

Are you eligible in East County?

Who qualifies

You may qualify if you are:

• At least age 55 at the time you sell your original home, or
• Severely and permanently disabled, or
• A victim of a wildfire or other Governor-declared disaster.

Details and definitions are in the BOE Prop 19 guide.

What homes qualify

• Your original property must be your principal residence when sold.
• Your replacement property must be your principal residence when you file and eligible for the homeowners’ exemption (or disabled veterans’ exemption).
• An accessory dwelling unit on the lot is treated as part of the primary residence for transfer purposes. County summaries confirm this treatment. See the county assessor example explaining ADUs.

Timing rules and windows

• At least one of the two events (your sale or your purchase/new construction) must occur on or after April 1, 2021.
• Your sale and purchase must occur within two years of each other. Order does not matter.
• If you buy the replacement before you sell, you will pay taxes on its full market value until your sale closes. There is no refund for that interim period.
• To have the transfer apply retroactively to your qualifying date, file your claim within three years of the replacement purchase or completion of new construction. Late claims may only receive prospective relief.

Find the official timing and filing details in the BOE’s guidance and forms index: BOE property tax forms and instructions.

How your tax base transfers

If your replacement home’s market value is equal to or less than your original home’s value (using Prop 19’s comparison rules), your transferred base year value applies without an upward adjustment. If the replacement home is more expensive, the difference is added to your transferred base year value.

Equal-or-lesser value thresholds

When you buy the replacement after selling your original home, these thresholds apply to the original home’s sale price:

• 105% if you buy within the first year after sale.
• 110% if you buy within the second year after sale.
• If you bought before you sold, the threshold is 100% of the original home’s value.

If your replacement exceeds the applicable threshold, the excess is added to your transferred base year value. See examples in the BOE Prop 19 guide.

Simple example

• Original home: factored base year value $100,000; sold for $400,000.
• Replacement home: purchased for $600,000 within one year of sale.
• Adjusted benchmark for the original home: $400,000 × 105% = $420,000.
• Difference to add: $600,000 − $420,000 = $180,000.
• New assessed taxable value: $100,000 + $180,000 = $280,000.

This framework comes from the BOE Prop 19 guide.

East County move-up scenarios

East County commonly includes El Cajon, La Mesa, Santee, Lemon Grove, Lakeside, Rancho San Diego, Spring Valley, Alpine, Jamul, and nearby communities. If you own a long-held home with a low assessed value, carrying that base to a larger home in your target area can reduce your future property tax bills. Even if the replacement home costs more, the added difference may still leave you with a significantly lower assessed value than if you started from scratch.

For a neighborhood list and context, see this regional overview of East County cities and communities.

Step-by-step checklist

1. Confirm eligibility. Are you 55+, severely disabled, or a qualified disaster victim? Verify that at least one event is on or after April 1, 2021. Review the BOE Prop 19 guide.
2. Map your timing. Plan to buy and sell within two years. If buying first, budget for interim taxes at full market value on the replacement.
3. Gather documentation. Keep your closing statements, grant deeds, proof of age or disability, and proof of occupancy for the replacement. See document guidance and deadlines at the BOE forms page.
4. File the correct claim. Submit the BOE claim form with the county where your replacement is located. For San Diego County, contact the Assessor division of the Assessor-Recorder-County Clerk: (619) 236-3771 or [email protected]. Local instructions are on the San Diego County Assessor page.
5. Track processing. Counties have reported increased filing volumes at times. File promptly and follow up if needed. Reporting has noted delays in some regions. See context in this Prop 19 processing overview.

Filing forms you may need

• BOE-19-B: Claim for Transfer of Base Year Value (55+).
• BOE-19-D and BOE-19-DC: Severely disabled claim and physician’s certificate.
• BOE-19-V: Disaster relief claim.
• BOE-19-P and BOE-19-G: Parent-child and grandparent-grandchild reassessment exclusions.

Download current versions and read instructions at the BOE forms index.

Intergenerational transfers at a glance

Prop 19 narrowed parent-child and grandparent-grandchild reassessment exclusions. They now apply only when the transferred property becomes the transferee’s principal residence (or a family farm) and are capped by a formula tied to the factored base year value plus a dollar amount that the BOE adjusts periodically. For transfers from February 16, 2025 through February 15, 2027, the BOE published an adjusted amount of $1,044,586. See the BOE news release with the current figure. For estate planning and title strategies, speak with a qualified tax professional or attorney.

Local notes and tips

• Define your East County area. Communities commonly included are listed here: East County cities and communities.
• Expect administrative timelines. Counties may experience backlogs. Filing promptly improves your place in the queue. Learn more about processing realities in this regional report on Prop 19 filings.
• Keep copies of everything. Retain your deeds, closing statements, proof of occupancy, and any disability certification.

Ready to plan your move?

If you are considering a move within East County or across San Diego County, smart tax planning can improve your monthly outlook and your long-term comfort. You do not have to figure it out alone. For a calm, step-by-step plan tailored to your goals, reach out to Tanya Williams to discuss your timing, pricing, and next-home options.

FAQs

How Prop 19 works when buying first

• If you buy your replacement home before selling your original, you can still transfer your base year value if you sell within two years, but you will pay taxes at full market value on the replacement until your sale closes. There is no refund for that interim period. See the BOE Prop 19 guide.

Prop 19 eligibility for 55+ and disabled owners

• If you are 55+ or severely and permanently disabled, you can generally use a base year value transfer up to three times. Disaster exceptions can differ. See the BOE Prop 19 overview.

Buying a higher-priced home under Prop 19

• You can buy a more expensive home and still transfer your base year value. The difference between the homes’ market values is added to your transferred base value using Prop 19’s thresholds. See the BOE Prop 19 guide.

Where to file your Prop 19 claim in San Diego County

• File with the San Diego County Assessor after you occupy the replacement home: (619) 236-3771 or [email protected]. Local instructions are posted on the Assessor page.

Whether an ADU affects your base transfer

• An accessory dwelling unit on the same lot is considered part of the primary residence for transfer purposes and does not split the benefit. See the county assessor example.

Filing deadline for retroactive relief under Prop 19

• To have your transferred base year value apply retroactively to your qualifying date, file within three years of purchasing or completing new construction on your replacement home. Late claims may receive only prospective relief. See the BOE forms page.