Proposition 19

This page contains information related to the property tax impacts of Proposition 19, passed by voters in the November 2020 election.

Proposition 19 Impacts

Voters passed Proposition 19 in November 2020. This legislation affects Parent-Child and Grandparent-Grandchild exclusions and Base Year Value Transfers. This legislation is currently being reviewed by the State Board of Equalization (BOE) for guidance and regulations. The Assessor’s Office will not be able to answer detailed questions about the legislation at this point in time. Visit the BOE’s Proposition 19 page for the most up to date information. 

Useful Forms and Resources

• Board of Equalization
  • Proposition 19 Frequently Asked Questions
• Sonoma County Assessor Information
  • Parent/Child Transfer Exclusion
  • Grandparent to Grandchild Transfer Exclusion
  • Replacement Dwelling Exclusion / Base Year Value Transfers
  • Disaster Relief
  • Assessor Forms
    • Preliminary Change in Ownership Report (PCOR)
    • Parent and Child Exclusion

Other Resources

• Deeds and Transfer Forms
  • Sacramento Law Library
• Legal Advice/Document Preparation
  • Sonoma County Bar Association free lawyer referral service

Recording Information

• Recording Fees
• Recording Requirements
• How to Record Documents

*If the date of transfer is not the date of the recording, that date must be indicated as such on the Preliminary Change of Ownership (PCOR)