Thinking about a right-size move and worried your property taxes will spike? If you are downsizing to or from Mar Vista, California’s Proposition 19 may let you bring your low tax base with you. That can mean meaningful savings on your next home while you align your lifestyle with the Westside you love. In this guide, you will learn who qualifies, how the tax math works, the filing steps, and timelines specific to a Mar Vista move. Let’s dive in.
Prop 19 portability in plain English
Prop 19 lets eligible homeowners transfer the taxable value of their current principal residence to a replacement principal residence anywhere in California. This “base year value” transfer can lower the property taxes on your next home compared with a full reassessment at market value. See the statutory rules in California Revenue and Taxation Code section 69.6 and the California State Board of Equalization overview for the big picture guidance. Read the statute and the BOE Prop 19 overview.
Who qualifies and how often you can use it
You may qualify if, at the time you sell your original home, you are at least 55 years old, severely and permanently disabled, or a victim of a wildfire or other Governor-declared natural disaster. You must have owned and occupied the original property as your principal residence, and the replacement must also be your principal residence. Age or disability claimants can transfer up to three times statewide. Disaster victims are not limited. One of the two events, either the sale of the original or the purchase or completion of the replacement, must occur on or after April 1, 2021. BOE guidance explains these limits.
Timing and order of your transactions
Your sale and your replacement purchase or completion must occur within two years of each other. You can buy first then sell, or sell then buy. If you buy first, the replacement is assessed at full market value until the original is sold, then your transfer can apply once you file and qualify. File your Prop 19 claim with the assessor in the county where the replacement is located within three years of purchase or construction completion to receive full retroactive relief. See the BOE-prescribed forms and deadlines here: BOE Prop 19 forms list.
How your new taxable value is set
- If your replacement home’s full cash value is equal to or less than your original home’s full cash value, your factored base year value transfers in full.
- If your replacement’s value is greater, the difference in market values is added to your transferred taxable value. The result often still creates savings versus full reassessment at the replacement’s market value. The statute spells out this calculation. Review section 69.6.
Worked examples, simplified and illustrative
- Downsizing example: You sell your Mar Vista home for 1,600,000. Your current taxable value is 250,000. You buy a replacement for 1,500,000. Since the replacement value is equal to or less than the original, your new taxable value is about 250,000.
- Upgrading example: You sell your original home for 1,500,000 with a taxable value of 150,000. You buy in Mar Vista for 2,000,000. The difference is 500,000, which is added to 150,000, so your new taxable value is about 650,000.
Special Mar Vista situations to know
- Intercounty moves: You can move into or out of Mar Vista from any California county and still transfer your base if you qualify. File in the county where the replacement is located. BOE Prop 19 overview.
- ADUs: If your Mar Vista property includes an accessory dwelling unit, it is considered part of the primary residence for Prop 19 purposes if you occupy one of the units. County assessor guidance.
- Co-ownership on title: You do not have to be the sole owner of the replacement. Co-owners can be on title as long as you meet the ownership and occupancy tests. BOE Prop 19 overview.
- Inherited property: If you inherit a home that you own and occupy as your principal residence, that inherited property can serve as your “original property” for a later Prop 19 transfer, if all other requirements are met. BOE Prop 19 overview.
A quick Mar Vista market lens
Recent neighborhood snapshots show Mar Vista listing and sold prices in the low to mid millions in 2024 to 2025. When you compare your sale price to your replacement price, the size of that gap influences whether an adjustment is added to your transferred base. Use the examples above to sense-check how the numbers could play out for your situation.
Step-by-step plan for a smooth transfer
- Plan before you list or shop
- Find your current taxable, factored base year value on your property tax bill. That is the value you may transfer. Statutory definition.
- Decide whether you will sell first or buy first. Keep the two-year window in mind, and remember the transfer only applies after the original is sold. BOE overview.
- Assemble documents
- Complete the BOE claim form that fits your situation: BOE-19-B for age 55, BOE-19-D or BOE-19-DC for disability, BOE-19-V for disasters. Find the forms.
- Keep recorded grant deeds, closing disclosures for both sale and purchase, proof of occupancy and homeowner’s exemption eligibility, and proof of age, disability, or disaster if applicable. County assessors may request more. Assessor checklist example.
- File with the right office
- If your replacement home is in Mar Vista, file with the Los Angeles County Assessor. File within three years of purchase or completion to receive retroactive relief. Processing can take months, depending on workload. County process examples.
- After approval
- If you were billed at full market value on the replacement before your claim was granted, taxes paid in excess for the eligible period may be cancelled or refunded under the statute. Procedures vary by county. Refund provisions.
What escrow cannot do
Escrow cannot request or complete your Prop 19 transfer for you. You must file directly with the county assessor after both transactions are complete and you occupy the replacement home. BOE Prop 19 overview.
Ready to plan your Mar Vista move?
Whether you are simplifying into a sunlit Mar Vista bungalow or relocating from the Westside to be closer to family, a clear Prop 19 strategy can protect your tax base and your lifestyle goals. If you want help mapping neighborhoods, aligning timing, and running a tailored Prop 19 scenario alongside your search, connect with Molly Swing for a thoughtful, concierge approach.
FAQs
What is Prop 19 portability for California homeowners?
- Prop 19 allows eligible homeowners to transfer the taxable value of their principal residence to a replacement principal residence anywhere in California, which can reduce property taxes on the next home. See section 69.6.
Who qualifies to transfer a tax base when moving to or from Mar Vista?
- At the time you sell your original home, you must be at least 55, severely and permanently disabled, or a disaster victim, and you must occupy both the original and replacement as your principal residence. BOE overview.
Can I buy in Mar Vista before I sell my current home and still use Prop 19?
- Yes, the two events can occur in either order within two years, but your replacement will be assessed at full market value until the original is sold and your approved claim applies. BOE overview.
How is the new taxable value calculated if my Mar Vista replacement costs more?
- Your existing taxable value transfers, and the difference between the replacement’s market value and the original’s market value is added to it. Section 69.6 calculation.
How many times can I use Prop 19 portability?
- Up to three times for age 55 or disability claimants statewide. Disaster victims are not limited. BOE overview.
Where do I file my Prop 19 claim if my replacement home is in Mar Vista?
- File with the Los Angeles County Assessor because the replacement property’s county processes the claim. BOE forms and guidance.
Will escrow file my Prop 19 paperwork for me?
- No. You must file directly with the county assessor after closing and after you occupy the replacement as your principal residence. BOE overview.
What documents should I have ready for a Prop 19 filing in Los Angeles County?
- The BOE claim form, recorded deeds, closing disclosures, proof of occupancy and homeowner’s exemption, and proof of age, disability, or disaster if applicable. Assessor checklist example.
Do ADUs at Mar Vista properties affect eligibility or value transfers?
- An ADU is treated as part of the primary residence for Prop 19 if you occupy one of the units, which can support eligibility and value transfer. Assessor guidance.
Can my adult child be on title to my replacement home without affecting my transfer?
- Yes. You do not need to be the sole owner of the replacement, as long as you meet the ownership and occupancy requirements. BOE overview.
Can an inherited home be my “original property” for a future Prop 19 transfer?
- Yes, if you own and occupy the inherited property as your principal residence and meet all other requirements, it can qualify as the original property. BOE overview.
