Prop 19 For Long Beach Sellers: Keep Your Tax Base

Thinking about selling your Long Beach home but worried about losing your low Prop 13 tax base? You are not alone. Many homeowners want to right-size, move closer to family, or change neighborhoods without seeing their property taxes jump. In this guide, you will learn how Proposition 19 works, who qualifies, the timing rules, and how to file in Los Angeles County so you can plan your move with confidence. Let’s dive in.

What Prop 19 changed

Prop 19 expanded property tax base transfers for eligible homeowners and tightened rules for intergenerational transfers. Eligible owners can move their low Prop 13 base to a new primary residence anywhere in California. The law took effect in 2021 and applies statewide. You can review the state’s overview on the California Board of Equalization Prop 19 page.

Who qualifies to transfer

You may transfer your tax base if you are one of the following:

• At least 55 years old.
• Severely and permanently disabled.
• A victim of a wildfire or other natural disaster as defined by law.

The transfer applies only to your primary residence. It does not apply to second homes or investment property. See full eligibility details on the BOE’s Prop 19 guidance.

Where you can move

You can move anywhere in California and still transfer your base. For most Long Beach moves, you will file your claim with the Los Angeles County Assessor because the replacement home is located in LA County. State rules apply statewide, and filings are handled by the county where the replacement property sits. Learn more on the BOE’s overview.

When to buy and sell

Timing is key.

• You must buy or newly construct the replacement home within two years of selling your original home.
• You can buy first or sell first. One of the two transactions must occur on or after April 1, 2021.
• File your claim with the county assessor, generally within three years of purchasing or completing construction on the replacement home. Filing sooner can help you receive retroactive relief back to the transfer date.

You can make up to three transfers under Prop 19. Prior one-time transfers under older rules do not count against your three transfers. The BOE page explains the windows and limits.

How the tax math works

Here is the simple framework the state uses:

• If your replacement home’s market value is equal to or less than the market value of your original home, your old factored base transfers as-is.
• If your replacement home is more valuable, you add the difference to your transferred base. The state uses timing factors when the replacement is purchased within the first or second year after the sale.

For a step-by-step example of the calculation, see the state’s example on the BOE Prop 19 page.

How to file in LA County

Portability is not automatic.

1. Complete your sale and purchase, then occupy the replacement home as your primary residence.
2. Gather your documents: grant deeds, closing statements, proof of age or disability if applicable, and proof of occupancy.
3. Submit the correct claim form to the county where the replacement home is located. Common forms include the BOE-19 series: BOE-19-B for age 55+, BOE-19-D for disability, BOE-19-V for disaster.
4. File within the stated time frames. Filing early can help ensure retroactive adjustments.

The Los Angeles County Assessor provides local guidance and contacts on the LA County Property Tax Portal. State form information is on the BOE Prop 19 page.

Parent–child changes to know

Prop 19 narrowed intergenerational exclusions starting February 16, 2021.

• Only a family home that the child or grandchild occupies as their primary residence can avoid reassessment, subject to a value cap. Family farms may also qualify.
• At least one transferee must occupy the home within one year of the transfer. The homeowner’s or disabled veterans’ exemption must be filed within one year.
• The exclusion amount equals the property’s factored base year value plus a biennial allowance. For February 16, 2025 through February 15, 2027, the allowance is $1,044,586. If market value exceeds that threshold, the excess is added to the assessed value.
• File the BOE-19-P claim with the county assessor, generally within three years of the transfer.

You can find the current allowance and filing rules on the BOE Prop 19 page. LA County filing details are on the County’s Property Tax Portal.

Step-by-step checklist

Use this quick plan to stay on track:

• Confirm eligibility: age 55+, severely disabled, or disaster victim.
• Verify primary residence status for both your sale and purchase.
• Plan timing: buy first or sell first, within the two-year window.
• Collect documents: deeds, closing statements, proof of age or disability, and occupancy evidence.
• Choose the right form: BOE-19-B, BOE-19-D, or BOE-19-V as applicable.
• File with the LA County Assessor within three years of your replacement purchase or construction completion.
• For parent–child transfers, file the homeowner’s exemption within one year and the BOE-19-P within three years.

Timelines and refunds

Counties need time to review Prop 19 claims. You may temporarily pay taxes based on the replacement home’s full assessed value, then receive a refund or adjustment once your claim is approved. Some regions have seen backlogs, so keep good records and follow up if needed. Local reporting has noted processing delays after implementation, which you can read about in the San Francisco Chronicle’s coverage of Prop 19 processing.

Common scenarios

Moving to a similar-priced home

If your new home’s market value is equal to or less than your old home’s, your factored base transfers without increase. See the state’s examples on the BOE page.

Upgrading to a more expensive home

You can still transfer your base. You add the difference between the two market values to your transferred base, using the state’s timing factors. Details are on the BOE Prop 19 page.

Selling first or buying first

Either order can work. One transaction must be on or after April 1, 2021, and the other must occur within two years. File promptly with the county where your replacement home sits.

Inheriting a Long Beach home

A child who makes the inherited home their primary residence may keep a portion of the prior base, subject to the value cap. Non-residence or investment transfers typically trigger reassessment under Prop 19. See the BOE’s parent–child rules.

Your next step

If you are planning a sale in Long Beach and want to keep your low tax base, timing and paperwork matter. A thoughtful sale plan, strong property preparation, and clear filing steps can protect your tax savings and your net proceeds. For a move plan that aligns your sale, purchase, and Prop 19 filing, connect with Gary Krill Jr.. We can help you prepare, market, and sell for top value while you map the right replacement home and filing timeline.

FAQs

Prop 19 portability in Long Beach: who qualifies?

• Homeowners who are 55 or older, severely and permanently disabled, or disaster victims may transfer their Prop 13 base to a replacement primary residence, subject to state rules and deadlines.

Prop 19 timing for Long Beach sellers: what is the window?

• You must buy or construct the replacement home within two years of selling the original home, with one transaction on or after April 1, 2021, and file generally within three years of the replacement purchase or construction.

Prop 19 and moving up: can I buy a pricier home?

• Yes. Your factored base transfers and you add the difference between market values, using the state’s timing factors explained on the BOE site.

Prop 19 transfer count: how many times can I use it?

• Eligible claimants can make up to three base transfers under Prop 19, even if they previously used a one-time transfer under older rules.

Prop 19 filing process in LA County: is escrow involved?

• No. You must file the BOE-19 claim with the Los Angeles County Assessor after you complete your transactions and occupy the replacement home.

Prop 19 parent–child transfers for Long Beach heirs: do taxes stay low?

• Only if the child makes the home their primary residence, files on time, and the value falls within the factored base plus the current allowance; otherwise a reassessment typically applies.