Prop 19 Santa Cruz Moves: Transfer Your Tax Base

Thinking about moving within Santa Cruz County or leaving Felton, but worried about losing your low property tax base? You are not alone. California’s Prop 19 changed how you can transfer your assessed value and how inherited properties are taxed, and the details can affect your budget and timing. In this guide, you will learn what Prop 19 does, who qualifies, how it works for Santa Cruz County moves, and where to get official help. Let’s dive in.

What Prop 19 changed

Prop 19 made two big changes that matter to local homeowners:

• Portability of your assessed value: If you qualify, you can move your low property tax base to a replacement primary residence anywhere in California.
• Inheritance rules: The parent-child and grandparent-grandchild exclusions were narrowed and now depend on the heir using the home as a primary residence, with limits on the excluded value.

For high-level guidance, review the California State Board of Equalization’s property tax resources on the California State Board of Equalization website and the plain-language analysis available at the California Legislative Analyst’s Office.

Who qualifies for tax-base portability

You may be eligible to transfer your assessed value if you are in one of these groups:

• Homeowners age 55 or older
• Severely disabled homeowners
• Homeowners whose primary residence was substantially damaged or destroyed by wildfire or another disaster

County assessors administer claims and require documentation, such as proof of age, disability certification, or disaster records. In Santa Cruz County, contact the Santa Cruz County Assessor-Recorder for current requirements and claim instructions.

How portability works for Santa Cruz moves

In plain terms, if you qualify and sell your primary residence, you can transfer its taxable value to a replacement primary residence. The county assessor will compare your old home’s taxable value to the new home’s market value. If the replacement home is more expensive, the taxable value is adjusted using the method in law. If it is equal or lower in market value, the taxable value may stay the same.

Move within the county: Felton to Aptos

Say you are 60 and selling a longtime Felton home with a low assessed value, then buying a primary residence in Aptos. If you qualify and file properly, you may carry that lower tax base to the Aptos home. Your tax bill is often lower than it would be under a full market reassessment of the new property.

Move to another county: Felton to Sonoma

Prop 19 allows statewide portability. A Felton seller who buys a replacement primary residence in Sonoma County can transfer their assessed value across county lines. You will file with the counties involved and provide the supporting documents they request.

Buying a higher-priced home

If the replacement home costs more than the one you sold, the county will use the statutory method to adjust your transferred value upward. This often still lowers your tax bill compared with a full market reassessment, but expect an increase from your original base.

Limits and timing to know

There are limits on how many times you can use portability and timing rules for buying or selling the replacement home. These details are set out in law and by county assessor procedures. For the most current guidance, filing windows, and forms, check with the Santa Cruz County Assessor-Recorder.

Inheritance after Prop 19

Prop 19 narrowed the parent-child and grandparent-grandchild exclusions.

• The exclusion can apply when the child or grandchild uses the transferred property as their principal residence and complies with statutory value limits.
• If the heir does not make the property their primary residence, the home is generally reassessed at market value.
• Even when the heir moves in, high market values in areas like Felton and coastal Santa Cruz can still trigger partial reassessment above the allowed exclusion.

Local example: Inherited mountain or vacation home

If you inherit a vacation home in the Santa Cruz Mountains and do not make it your principal residence, it will likely be reassessed at current market value. If you move in and qualify under the principal residence and value rules, some exclusion may apply. The county will calculate any increase based on Prop 19’s limits.

For background on statewide policy impacts, see the California Legislative Analyst’s Office. For local filing steps and forms, contact the Santa Cruz County Assessor-Recorder.

Steps for Santa Cruz County homeowners

Use this checklist to prepare:

1. Confirm eligibility. If you are 55+, severely disabled, or a qualified disaster victim, gather proof.
2. Assemble documents. Collect your recorded deed(s), prior tax bill, purchase and sale documents, and proof of principal residence when required.
3. Contact the assessor early. Reach out to the Santa Cruz County Assessor-Recorder for the correct claim forms, filing windows, and documentation standards.
4. Coordinate during escrow. Let your escrow officer and real estate agent know about portability or inheritance claims so tax proration and filings are handled on time.
5. File and track. Submit your claim to the appropriate county or counties, and keep copies of everything.

Trusted resources

• For official local claims, timelines, and contact info, visit the Santa Cruz County Assessor-Recorder.
• For statewide guidance and property tax materials, review the California State Board of Equalization.
• For plain-language policy analysis, explore the California Legislative Analyst’s Office.

Plan your move with confidence

Prop 19 can be a powerful tool if you qualify, especially in high-value markets like Santa Cruz County. The right plan can preserve a low tax base when you downsize, move closer to family, or change neighborhoods. Since outcomes are case-specific and procedures can change, speak with the county assessor and a qualified tax or estate professional before you rely on these benefits.

If you want a friendly, local perspective on timing, pricing, and neighborhoods across Santa Cruz County, reach out to Desantis Realty Group for a scenario review and tailored next steps. Request Your Free Home Valuation.

FAQs

Can I move out of Santa Cruz County and keep my low tax base?

• Possibly. Prop 19 allows eligible homeowners to transfer their assessed value to a replacement primary residence anywhere in California; confirm eligibility and filing steps with the Santa Cruz County Assessor-Recorder.

Who qualifies to transfer their property tax base under Prop 19?

• Homeowners 55 or older, severely disabled homeowners, and qualified disaster victims may be eligible, subject to documentation and county assessor review.

How do the inheritance rules work after Prop 19?

• The exclusion generally applies only when the heir uses the home as a principal residence and within value limits; non-occupant heirs commonly face reassessment at market value.

What paperwork will I need for a portability or exclusion claim?

• Expect to provide deeds, prior tax bill, purchase/sale documents, and proof of eligibility; the Santa Cruz County Assessor-Recorder provides the official forms and instructions.

Do I need to buy my replacement home before or after I sell?

• There are timing windows set by law and local procedures; contact the Santa Cruz County Assessor-Recorder for the current rules and to plan your filings accordingly.