Prop 19 in plain English

Since February 16, 2021, when a California home passes from parent to child (and in narrow cases grandparent to grandchild), the child keeps the parent's low property-tax value only if the child moves in and makes the home their principal residence within one year of the date of death — and files the right claim.

If nobody moves in, the county reassesses the home at market value as of the date of death. On a home the family bought decades ago, that routinely moves the tax bill from under $1,500 a year to over $15,000.

The one-year clock runs from the date of death — not from when paperwork was recorded, not from when the estate settles, not from when the county sends a letter. Families often discover the rule after the year has passed, because the county's supplemental bill can arrive much later.

Even if the deadline has passed for you, don't assume the worst without checking: the exact numbers depend on the home's history, and knowing the real figure is better than dreading a guessed one.

General education, not advice — verify anything you’ll rely on with a CPA or estate attorney.