Prop 19 Playbook: Keeping Your Tax Base in Vista

Thinking about moving in Vista but worried you’ll lose your low Prop 13 tax base? You’re not alone. California’s Prop 19 can help you keep or transfer your assessed value in some situations, but the rules are specific. In this guide, you’ll learn who qualifies, which deadlines matter, what forms to file, and how to avoid common mistakes in San Diego County. Let’s dive in.

Prop 19 at a glance

Prop 19 changed two things that affect your property taxes:

• Intergenerational transfers: parent to child or qualifying grandparent to grandchild. New rules started February 16, 2021. Only a family home that becomes the child’s primary residence, or a family farm, may qualify. The BOE’s Prop 19 page explains the limits.
• Base year value transfers (portability): for homeowners age 55 or older, severely disabled persons, and certain disaster victims. These rules took effect April 1, 2021. You may transfer your factored base year value to a replacement primary residence anywhere in California, subject to timing and value rules. See the BOE overview.

Moving with your Vista tax base (portability)

If you are age 55 or older, severely disabled, or a qualifying disaster victim, you may transfer your Prop 13 base to a replacement primary residence.

Who qualifies and where you can move

• You must have owned and occupied your Vista home as your principal residence.
• You can buy or build a replacement primary residence anywhere in California.
• If you are 55 or older or severely disabled, you can use this benefit up to three times. Details are on the BOE Prop 19 page.

Timing and how your new tax base is set

• Buy or complete construction of the replacement home within two years before or after the sale of your original home.
• If your replacement home is more expensive, the price difference is added to your transferred assessed value.
• The transfer becomes effective on the later of your sale date or the purchase/completion date. The BOE outlines the calculation examples on its Prop 19 page.

How to file in San Diego County

• Use the BOE-19 claim forms for your category, such as BOE-19-B (age 55 or older), BOE-19-D (severely disabled), or BOE-19-V (disaster victims). Counties host the BOE forms online, for example on this county forms listing.
• Submit your claim to the Assessor where the replacement property is located. For disaster cases, see San Diego ARCC’s Disaster Relief page for forms and intake instructions.

Keeping a parent’s low tax base in Vista

Prop 19 narrowed the parent to child benefit. Today, only a family home that the child makes a primary residence (or a family farm) may qualify for an exclusion from reassessment.

What must be true

• The Vista home was the parent’s principal residence.
• At least one child makes it their principal residence and files the homeowners’ exemption within one year of transfer.
• Transfers of rental or investment property generally do not qualify. See the parent-child rules in this Prop 19 FAQ.

The dollar cap that may apply

• The exclusion is limited to the parent’s current taxable value plus a statewide add-on amount that the BOE adjusts every two years.
• For transfers from February 16, 2025 through February 15, 2027, the add-on is $1,044,586, per the BOE’s March 7, 2025 update.
• If market value at transfer exceeds taxable value plus that allowance, the excess is reassessed.

Filing deadlines you cannot miss

• File the parent-child reassessment exclusion claim (BOE-58 or BOE-19-G) with the San Diego ARCC within three years of the transfer, or before any sale to a third party.
• File the homeowners’ exemption within one year of the transfer.
• Missing these deadlines can reduce or forfeit the benefit. The BOE’s rules are summarized on its Prop 19 page.

Common pitfalls in Vista

• Assuming portability is automatic. You must file and provide your closing documents.
• Waiting past the three-year window to claim a parent-child exclusion, or forgetting the one-year homeowners’ exemption requirement.
• Gifting or adding a child to title without reviewing Prop 19 rules and county procedures.
• Underestimating the tax impact when buying a higher-priced replacement property.

Quick playbooks for Vista owners

Age 55 or older, or severely disabled

• Confirm your Vista home is your principal residence and that you qualify for the proper exemption.
• Line up the two-year window between sale of the original and purchase or construction of the replacement home.
• Estimate the new assessed value if buying up in price.
• File the relevant BOE-19 claim with San Diego ARCC and keep copies of deeds and closing statements. Reference forms on this county forms listing.

Gifting or inheriting a Vista home

• Confirm it is the parent’s principal residence and that you will occupy it as your principal residence.
• Check taxable value versus market value to gauge if you are within the adjusted cap. The current add-on for 2025 to 2027 is outlined in the BOE’s press release.
• File the parent-child exclusion claim within three years and the homeowners’ exemption within one year. See the BOE overview of requirements on its Prop 19 page and the Prop 19 FAQ.
• For trusts, entities, or complex estates, coordinate with a qualified estate or tax advisor.

Vista investment property you want to keep in the family

• Expect reassessment at transfer. Prop 19 generally does not protect rental or non-family-home property.
• Discuss structure and timing with a tax or estate professional. See the Prop 19 FAQ.

Disaster or wildfire cases

• If your Vista home was substantially damaged in a Governor-declared disaster, you may transfer your base year value to a replacement primary residence within two years.
• Start early. Collect insurance estimates, photos, and damage reports.
• File using the county’s disaster relief guidance on San Diego ARCC’s Disaster Relief page.

Your next step

Every situation is different. If you plan to move, inherit, or gift a Vista home, a short planning call can save you time and taxes. For a local, concierge approach to selling, buying, or coordinating a smooth senior transition in North County, reach out to Janice C. Davidson CA. We will help you map the right path, line up timelines, and connect you with the right resources so you can move with confidence.

FAQs

How does Prop 19 portability work for Vista sellers age 55 or older?

• If you sold or plan to sell your Vista primary residence and buy another primary residence within two years, you may transfer your factored base year value anywhere in California, subject to filing a BOE-19 claim and the higher-price adjustment rules explained on the BOE Prop 19 page.

Can I keep my parent’s low tax base on a Vista home I inherit?

• Yes, if it was your parent’s principal residence, you make it your principal residence, you file the homeowners’ exemption within one year, and you file the reassessment exclusion claim within three years, subject to the dollar cap noted by the BOE.

What is the current parent-child dollar cap under Prop 19?

• For transfers that occur February 16, 2025 through February 15, 2027, the add-on amount is $1,044,586, per the BOE’s March 7, 2025 update.

Can I transfer my base to a pricier replacement home?

• Yes. If your replacement home’s market value is higher than the original, the difference is added to your transferred assessed value, as outlined on the BOE Prop 19 page.

Where do I get the right forms for San Diego County?

• Use the BOE-19 series and parent-child claim forms accepted by counties, which are listed on county form pages such as this forms listing, and submit to the San Diego ARCC; for disaster cases, see ARCC’s Disaster Relief page.