What Prop 19 Means for Inherited Homes in California (2026)

Updated November 2026

Short answer: Since February 16, 2021, a child who inherits a parent’s home keeps the parent’s low property tax base only if the child moves in and makes it their own primary residence. Even then, the protection is capped. For transfers from February 16, 2025, through February 15, 2027, the cap is the home’s current taxable value plus $1,044,586. If no child moves in, the home is reassessed to market value.

The two requirements

1. It was the parent’s home. The property must have been the parent’s primary residence.
2. A child moves in. The child must make it their primary residence and file for the homeowners’ exemption within one year of the transfer.

How the cap works

If the home’s market value is no more than its current taxable value plus $1,044,586, the low tax base carries over. If it’s worth more, the amount above that limit is added to the tax base. Most Inland Empire homes fall under the limit. Higher-value homes, especially long-held ones, may see a partial increase.

What doesn’t qualify

• Rentals, vacation homes and other properties are generally reassessed to market value when they pass to children. Family farms have their own exclusion.
• A home that no child moves into is also reassessed.

Paperwork in San Bernardino and Riverside Counties

The child files Form BOE-19-P (Parent to Child) with the county Assessor and applies for the homeowners’ exemption. In San Bernardino County, that’s the San Bernardino County Assessor. Riverside County uses the same state form through its own Assessor’s office.

Why this affects selling

If no one in the family plans to live in the home, the new tax bill often makes selling the practical choice, especially when several siblings share the inheritance. I can show you what the home would sell for and help you compare that with what it would cost to keep. If there are rentals too, see should we keep or sell Mom and Dad’s rental?

This article is general information, not legal or tax advice. Thomas Jackson is a real estate broker, not an attorney or CPA. Property tax and income tax rules depend on your situation, so please confirm the details with your CPA, attorney or county Assessor. More answers: California Probate FAQ.