Prop 19 parent-to-child transfer appraisals in Los Angeles County
Since February 16, 2021, Proposition 19 has narrowed California's parent-to-child property tax exclusion. Whether a transferred Los Angeles County home keeps part of its old assessed value now depends on how the home's market value at the transfer compares with the parent's taxable value plus an exclusion amount, so the market value itself carries real tax consequences.
- Applies to
- Transfers of a family home between parents and children on or after February 16, 2021
- Key condition
- The child generally must make the home a principal residence and file the claim with the Assessor
- Where value enters
- Market value at transfer compared with the factored base year value plus the exclusion amount
- Fees
- $299 Basic Desktop or $449 Standard Desktop
- Delivery
- 3+ business days
How the calculation works
If the child qualifies, the new taxable value is the parent's factored base year value, plus any amount by which the home's market value exceeds that base value plus the exclusion amount. The exclusion amount started at $1 million and is adjusted for inflation every two years.
A hypothetical: a Torrance home with a factored base year value of $150,000 and a market value of $1,600,000 at transfer. Using a round $1 million exclusion for illustration, the excess is $1,600,000 minus $1,150,000, or $450,000, so the new taxable value would be about $600,000 rather than $1,600,000. A different market value changes that result dollar for dollar.
Where an independent appraisal helps
The Los Angeles County Assessor determines market value at the transfer. An independent appraisal lets the family check that figure, and if it looks high, the report is evidence you can bring to an informal review or an appeal before the Assessment Appeals Board. Families also use appraisals before a transfer, to see whether a child moving in is likely to preserve meaningful tax savings.
The transfer date
For a transfer at death, the change in ownership generally occurs on the date of death, so the same effective date often serves the step-up in basis and the Prop 19 calculation. For lifetime transfers, the date is tied to the deed.
Know what an appraiser does and does not do
We appraise fair market value. Eligibility, filing deadlines, and claim forms (the parent-child claim is BOE-19-P) are matters for the Assessor's office and your attorney; we are glad to coordinate with them.
Questions about prop 19 parent-child transfer appraisals
Does the Assessor have to accept a private appraisal?
No. The Assessor makes its own determination. An appraisal is evidence you can present if you request a review or file an assessment appeal.
Can the same report support step-up in basis?
Often, yes, when the transfer occurred at death and both purposes use the date-of-death value. Tell us both purposes when you order.
Does Prop 19 apply to rentals passed to children?
Prop 19's parent-child exclusion is limited to the family home and qualifying family farms, so other property is generally reassessed at market value. Confirm your situation with the Assessor or an attorney.
Looking for a specific city? Every LA County area page covers local valuation factors.
Reviewed November 2026. This page is general information, not legal or tax advice.
Ready to request an appraisal?
Send the address and the date the value is needed for. We confirm the property and the fee within one business day; the report is delivered in 3+ business days.