What if you could bring your longtime Prop 13 tax base with you when you buy in Santa Barbara? If you are planning a move or navigating an inheritance, Proposition 19 can shape your property tax bill in a big way. In this guide, you’ll learn who qualifies, what timelines apply, and exactly how to file in Santa Barbara County. Let’s dive in.
Prop 19 at a glance
Prop 19 changed two areas of California property tax: it expanded tax‑base transfers for certain homeowners and narrowed the parent–child exclusion. Intergenerational rules apply to transfers on or after February 16, 2021, and base‑year transfers apply when one event occurs on or after April 1, 2021. You can review the state guidance on the California Board of Equalization Prop 19 page.
Move your tax base to Santa Barbara
If you are 55 or older, severely and permanently disabled, or a victim of a qualifying disaster, you may transfer your factored base‑year value to a new principal residence anywhere in California. Intercounty moves are allowed statewide under Prop 19.
- You can do this up to three times in your lifetime. See examples and timing rules in the county assessor guidance.
- The replacement home can be of equal or lesser value for a full carryover. If it costs more, the difference is added to your transferred value.
- Your sale and purchase (or new build completion) must occur within two years of each other, and at least one event must be on or after April 1, 2021. The benefit starts on the later event date.
How to file your transfer
Filing is not automatic. You must file the state claim in the county where the replacement home is located.
- Move into the replacement as your principal residence.
- File the appropriate claim form with the assessor: BOE‑19‑B (age 55+), BOE‑19‑D (disability), or BOE‑19‑V (disaster). Find forms on the BOE prescribed forms page.
- File within three years of purchase or completion for full retroactive relief. Late filing may only apply prospectively. The Santa Barbara County process and links are on the county Prop 19 page.
If the replacement costs more
You may still transfer your base, but the price difference is added to your assessed value. This can still save you money compared to a brand‑new assessment. See value calculations in the assessor examples and FAQs.
ADUs and your principal residence
An accessory dwelling unit can be part of a qualifying principal residence if you occupy the property as your primary home. Local assessors follow this approach in Prop 19 processing, as outlined in the assessor guidance.
Keeping a family home under Prop 19
Prop 19 narrowed the prior parent–child and grandparent–grandchild rules. For transfers on or after February 16, 2021, the exclusion applies only to a family home used as the transferor’s principal residence or to a family farm. The child or grandchild must make it their principal residence.
- You must occupy the home within one year of transfer and file the homeowners’ exemption (or disabled veterans exemption) within one year. State rules are summarized on the BOE Prop 19 page.
- A value cap applies. The exclusion preserves the transferor’s taxable value up to the taxable value plus the statutory cap. The BOE set the cap at 1,044,586 dollars for transfers from February 16, 2025 through February 15, 2027. See the BOE cap announcement.
Steps for heirs in Santa Barbara
- Move in and file the homeowners’ exemption (BOE‑266) within one year.
- File BOE‑19‑P (parent–child) or BOE‑19‑G (grandparent–grandchild) with the Santa Barbara County Assessor. Use the BOE forms page and the county’s Prop 19 page for local instructions.
- For relief back to the transfer date, file the BOE‑19‑P within three years. Missing the occupancy or exemption deadline usually triggers reassessment to market value.
Trusts, dates, and documents
When property passes by trust or estate, the effective change in ownership date is often the date of death. Prop 19 affects county assessed value only. Federal income tax basis, gift, and estate rules are separate, so consider speaking with a CPA or estate attorney. State background is on the BOE Prop 19 page.
Santa Barbara filing basics
File Prop 19 claims with the Santa Barbara County Assessor. Local guidance and links to forms are on the county Prop 19 page. For questions or in‑person help, contact the main office at 105 E. Anapamu St., Room 204, Santa Barbara, CA, phone (805) 568‑2550, as listed on the Assessor contact page.
Bring or be ready to provide:
- Deeds, trust or probate documents, and death certificates where applicable.
- Closing statements showing sale and purchase dates and values for base‑year transfers.
- Proof of primary residence, like a driver’s license address, utility bills, and your filed homeowners’ exemption.
Processing can take time. Some counties have experienced backlogs and issue refunds after review. Plan for temporary higher bills until your claim is approved, as reported in regional coverage of Prop 19 processing volumes.
When Prop 19 shines
- You are downsizing to a single‑level home in Santa Barbara and want to keep your low tax base.
- You are moving from Los Angeles, the Bay Area, or another county and want your established base to follow you.
- You are trading up for views or acreage and can still benefit even if the replacement costs more.
- You inherited a Santa Barbara home and plan to live there within one year.
Quick decision checks:
- Are you 55+, severely disabled, or a disaster victim?
- Will your sale and purchase occur within two years?
- Will the replacement be your principal residence?
- If you are inheriting, will you move in and file the exemption within one year?
- Have you marked your calendar to file the correct BOE forms on time?
Ready to map your options and timing around your life and legacy goals? Reach out for a tailored plan that aligns your move, your numbers, and your next chapter in Santa Barbara. Connect with Lindsay Semler to start a confidential conversation.
FAQs
How does Prop 19 help me buy in Santa Barbara?
- If you are 55+, severely disabled, or a disaster victim, you can transfer your Prop 13 base to a new principal residence anywhere in California, subject to timing and value rules outlined by the BOE.
Can I move my tax base from another county to Santa Barbara?
- Yes, statewide intercounty transfers are allowed under Prop 19, and you file your claim with the county where the replacement home is located, such as Santa Barbara County.
How many times can I use a Prop 19 base transfer?
- You can transfer your base up to three times in your lifetime, per assessor guidance that details timing and examples for claimants 55+ or disabled.
What if my replacement home costs more than the one I sold?
- You still transfer your base, and the price difference is added to your assessed value, as shown in the assessor examples.
Do heirs have to live in the inherited home to avoid reassessment?
- Yes, for transfers on or after February 16, 2021, the child or grandchild must make the home their principal residence and file the homeowners’ exemption within one year, per the BOE rules.
What is the current cap for the parent–child exclusion under Prop 19?
- For transfers from February 16, 2025 through February 15, 2027, the BOE set the cap at 1,044,586 dollars above the taxable value; see the BOE cap notice.
Where do I file Prop 19 forms in Santa Barbara County?
- File with the Santa Barbara County Assessor; local links and instructions are on the county’s Prop 19 page, and forms are on the BOE forms page.
