Prop 19: take your low tax bill with you
If you bought your Scripps Ranch home decades ago, your property tax is probably based on a value far below today's price. California's Prop 19 lets homeowners 55 and older carry that lower tax base to a new home anywhere in the state, up to three times.
Estimated annual property tax on your next home
A rough estimate for planning only. It ignores annual increases (up to 2% a year), local special taxes and Mello-Roos, and assumes you qualify. Your county assessor makes the final determination; homeowners 55+ file the claim with the assessor on form BOE-19-B.
How Prop 19 works, in plain English
- Who: homeowners 55+, severely disabled homeowners, and victims of wildfires or natural disasters.
- Where: your replacement home can be anywhere in California, not just San Diego County.
- When: buy or build the replacement within two years of selling, before or after.
- How much: if the new home costs the same or less, your old tax base comes with you. If it costs more, the difference is added on top.
- How often: up to three times for homeowners 55+ or severely disabled.
Why it matters in Scripps Ranch
Many Scripps Ranch homes were bought in the 1980s and 1990s, so the gap between assessed value and market value can be very large. For some owners, Prop 19 is the difference between staying in a house that's too big and moving somewhere that fits this stage of life.
Common questions
Who qualifies for a Prop 19 base year value transfer?
Homeowners who are 55 or older, severely and permanently disabled, or whose home was damaged by a wildfire or natural disaster, when they sell their principal residence and buy or build a replacement principal residence in California.
How many times can I use Prop 19?
Eligible homeowners 55 and older or severely disabled can transfer their base year value up to three times. Disaster victims have separate rules.
How long do I have to buy the replacement home?
The replacement must be purchased or newly built within two years of selling the original home, before or after the sale.
What if my new home costs more than my old one?
You can still use Prop 19. The difference between the new home's value and your old home's value (or 105% / 110% of it if you buy in the first or second year after selling) is added to your transferred tax base.
Can I move to another county?
Yes. Unlike the old rules, Prop 19 lets you move your base year value to a home in any California county.
Sources: California State Board of Equalization, Introduction to Prop 19 and county assessor Prop 19 FAQ. Rules can change; confirm details with the San Diego County Assessor and your tax advisor.