Resources

Helpful Information and Resources

Proposition 19 – Initial Interpretational Questions and Answers
https://www.boe.ca.gov/meetings/pdf/2021/011421-M1a1-Legal-Analysis.pdf 

Proposition 19 Forms
https://www.boe.ca.gov/proptaxes/pdf/lta21007.pdf 

List of County Assessors, Auditors and Auditor-Controllers, Clerks of the Board, and Tax Collectors
https://www.boe.ca.gov/proptaxes/countycontacts.htm

Request for Legal Opinion – Parent-Child Exclusion
Change in ownership consequences of real property in an estate or trust distributed on a “share and share alike” basis
Letter from BOE to County Assessors: Revenue and Taxation Code Section 63.1: Parent-Child and Grandparent-Grandchild Exclusion
Assessors’ Handbook – Change in Ownership
BOE Exclusions from Reappraisal Frequently Asked Questions (FAQs)
All CA County Assessors and Tax Collectors:
Parent-Child Transfer Annotation 625.0235.005
Reassessment Exclusion for Transfer between Parent and Child (Claim for)
Reassessment Exclusion for Transfer from Grandparent to Grandchild (Claim for)
Parent-Child Transfer Annotation 625.0235.025