What is a claimant under Proposition 19?

The claimant is the property owner who files for a Proposition 19 tax-base transfer and must personally meet one of the three eligibility tests: age 55 or older at the sale of the original home, severely and permanently disabled, or a victim of a Governor-declared wildfire or natural disaster. The claimant signs the claim under penalty of perjury, and the transfer counts against their lifetime limit.

Do I need to meet more than one Proposition 19 eligibility test?

No. Meeting any one of the three tests is enough: age 55 or older, severe and permanent disability, or loss to a Governor-declared disaster. Meeting more than one adds nothing to the benefit.

Does my spouse also need to be 55 to transfer our tax base?

No. Only one spouse on title needs to meet an eligibility test for the household to qualify. The qualifying spouse serves as the claimant, and the transfer counts against that spouse's personal lifetime limit of three transfers, which is tracked per person rather than shared.

Does the claimant have to live in both homes?

Yes. The claimant must have owned and occupied the original home as their principal residence, generally shown by the homeowners' or disabled veterans' exemption, and must own and occupy the replacement home as their principal residence too. Rentals and second homes do not qualify on either end.

What form does a Proposition 19 claimant file?

The form matches the eligibility test: BOE-19-B for claimants 55 or older, BOE-19-D with the physician-signed BOE-19-DC certificate for disabled claimants, and BOE-19-V for disaster victims. The claim is filed with the assessor in the county of the replacement home, after both transactions are complete, and filing within three years secures full retroactive relief.

Can someone else file the claim for the claimant?

Yes, an authorized representative such as an attorney or accountant holding a valid power of attorney can sign and file on the claimant's behalf. Eligibility still rests with the claimant, the owner. A real estate agent can help gather documents but cannot file the claim without a power of attorney.

Probate in California infographic with three stat cards: a typical court timeline of one year or more, often longer and public record; statutory fees starting at 4% of the estate's gross value, charged by the attorney and executor each; and a $750,000 primary residence shortcut that skips full probate for deaths on or after April 1, 2025. Footer notes a living trust passes property outside probate and personal property under $208,850 can skip court with an affidavit. Source: California Courts and Probate Code.

Claimant: Who Can File a Proposition 19 Tax-Base Transfer

Every Proposition 19 tax-base transfer starts with a claimant, the property owner who files the claim and must personally qualify for the benefit. This article explains what a claimant is, the three eligibility tests and why you need to meet only one, the ownership and residency requirements attached to the role, and how married couples qualify through one spouse. It also covers which form the claimant files, where and when to file it, and how a claimant differs from an authorized representative who signs on the owner's behalf. Every source linked at the end is a government page.

What a Claimant Is

The claimant is the property owner who files for a Proposition 19 tax-base transfer and must personally meet one of the law's three eligibility tests. The word matters because the benefit attaches to a person, not just a property. The claimant signs the claim form under penalty of perjury, certifying their eligibility and the facts of the sale and purchase. If the claim is granted, the transfer also counts against that claimant's lifetime limit, so who serves as the claimant is a real decision, not a formality.

Three Tests, and You Need Only One

Proposition 19 opens the transfer to three groups, and the claimant needs to fit just one of them. The first test is age: the claimant must be at least 55 years old on the date the original home sells. The second test is disability: a claimant of any age qualifies if they are severely and permanently disabled, confirmed by a physician's Certificate of Disability, and the move accommodates or eases the disability. The third test is disaster: a claimant of any age qualifies if a Governor-declared wildfire or natural disaster substantially damaged or destroyed their home. Meeting two tests adds nothing; one is enough.

The Owner and Resident Requirements

Beyond the eligibility test, the claimant must hold the right relationship to both homes. The claimant must be an owner of the original home, and that home must have been their principal residence, generally shown by the homeowners' exemption or the disabled veterans' exemption. The claimant must then own and occupy the replacement home as their principal residence too. A person cannot claim the transfer on a rental they own, and cannot carry a base to a house they will not live in. In short, the claimant is an owner-occupant on both ends of the move.

Married Couples: One Qualifying Spouse Carries the Household

Only one spouse on title needs to meet an eligibility test for the household to qualify. If one spouse is 56 and the other is 52, the couple can transfer their tax base, because the older spouse serves as the claimant. One detail deserves attention: the transfer then counts against the qualifying spouse's lifetime limit of three, which is tracked per person rather than shared as a household pool. Since each spouse who qualifies has their own three transfers, a couple planning several moves over the years can think about which spouse claims each one.

What the Claimant Files, Where, and When

The claimant files the state claim form that matches their eligibility test: form BOE-19-B for age 55 or older, form BOE-19-D with the physician-signed BOE-19-DC for disability, or form BOE-19-V for a disaster. The claim goes to the assessor in the county where the replacement home sits, after both the sale and the purchase are complete and the claimant is living in the new home. This is not handled through escrow. Filing within three years of buying or building the replacement secures full retroactive relief; filing later still works but only going forward, forfeiting the years in between. Filing early, within a few months of settling in, is the safe habit.

Claimant Versus Authorized Representative

The claimant is the person who qualifies; the authorized representative is someone allowed to act for them. An attorney or accountant holding a valid power of attorney can sign and file the claim on the claimant's behalf, but the representative does not need to be 55 or disabled, because eligibility always rests with the claimant, the owner. A real estate agent, by contrast, can help gather documents but cannot file the claim without a power of attorney. The distinction keeps the roles straight: the claimant qualifies and bears responsibility for the claim, and a representative merely carries out the filing.

The Key Terms

Claimant: The property owner who files for a Proposition 19 tax-base transfer and must personally meet one of the three eligibility tests. (https://www.boe.ca.gov/prop19/#Transfers)
Lifetime limit: The cap of three tax-base transfers a qualifying person may use over their life, tracked per individual rather than per household. (https://www.boe.ca.gov/prop19/#Transfers)