By @Aaron Avery
In November 2020, California voters approved Proposition 19, known as the Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act. This constitutional amendment introduced significant changes to property tax benefits aimed at benefiting families, seniors, disabled persons, and those affected by natural disasters.
While Proposition 19 amended the State Constitution, it did not include implementation statutes. The California State Board of Equalization (BOE) has provided detailed information on Proposition 19, including fact sheets, comparison charts, FAQs, and related legislation. Information can be found here. The California Department of Tax and Fee Administration (CDTFA) has provided information here.
Proposition 19 allows certain taxpayers to transfer the taxable value of a primary residence to a replacement primary residence, regardless of the replacement residence's value or location. This may result in a tax revenue gain or loss to jurisdictions – reimbursement may be available to local agencies for revenue losses.
Currently, certain special districts in at least one county (Santa Clara County) are being asked by the Controller-Treasurer to provide information by March 1 for submission to the CDTFA for registration to receive any potential refunds. CSDA is actively investigating the basis for this request and if similar information gathering efforts are occurring across various counties. CSDA encourages all special districts that have not already been approached for this information to promptly communicate with their respective county authorities, in advance of any potentially imminent deadlines, to ascertain whether they will be asked to provide information to the county to facilitate the implementation of Proposition 19 and register for any related refunds. Special districts are asked to share any relevant information they gather with CSDA’s Legislative Analyst, Ophelia Szigeti at ophelias@csda.net.
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