24-Hour Appraisals for Prop 19 Parent-Child Transfers
Market value on the transfer date, to see how much of the old tax base survives.
Since February 16, 2021, Proposition 19 has narrowed California's parent-child property tax exclusion. A family home keeps part of its low assessment only when a child, or a qualifying grandchild, makes it their principal residence, and only up to a value cap. The home's market value on the transfer date tells you how much of the old assessment survives.
The numbers drive several decisions at once
Move in, rent it out, sell it, or buy out siblings: each choice changes the tax bill, and families often have to decide quickly. The assessor's claim forms carry their own deadlines too.
How the Prop 19 cap works
- For transfers from February 16, 2025 through February 15, 2027, the exclusion covers the parent's factored base year value plus $1,044,586. Market value above that limit is added to the assessment (State Board of Equalization).
- Earlier windows used $1,000,000 (Feb 16, 2021 to Feb 15, 2023) and $1,022,600 (through Feb 15, 2025); the amount adjusts every two years.
- Parent-to-child transfers are claimed on form BOE-19-P with the county assessor; grandparent-to-grandchild transfers use BOE-19-G.
What to send
- The transfer date, which is often the date of death
- Photos and notes on the home's condition
- Which way the transfer runs: parent to child, child to parent, or grandparent to grandchild
Send photos with your order through the upload page, or attach them to a reply to your confirmation email.
Is a desktop appraisal right for this?
County assessors set values from sales data and records, generally without walking through the house. A desktop appraisal works from the same kind of evidence, examined property by property, which makes it a natural fit for Prop 19 planning and for questioning an assessor's figure.
Prepared for every purpose on this site. Brian Ward has prepared desktop appraisals for every purpose listed on this site. Some situations still call for an inspection-based appraisal, so check with your attorney or tax advisor before you order to be sure a desktop report fits your matter.
Questions
Does the appraisal set my new property tax?
No. The county assessor sets the assessed value. The appraisal gives you an independent market value to plan with and, if needed, evidence for a review or appeal of the assessor's figure.
What if the assessor's market value seems too high?
An independent appraisal of market value on the transfer date is the evidence you would bring to an informal review or a formal assessment appeal.
Often ordered alongside
Property Tax Appeals
Independent market value evidence for Prop 8 reviews and assessment appeals.
24-hour details →
Date of Death & Step-Up in Basis
Retrospective value on the date of death to support the heirs' new tax basis.
24-hour details →
Family Transfers & Co-Owner Buyouts
A fair, documented price when a home changes hands inside the family.
24-hour details →Need this appraisal by this time tomorrow?
Start the order now. Payment and photos start the 24-hour clock, any day of the week.