Key details regarding Prop 19 in Riverside County include:

Base Year Value Transfer (Over 55/Disabled):

eligible homeowners can sell their home and transfer its factored base year value to a replacement home of any value within two years.

If the replacement is more expensive, a "blended" value is used.

Disaster Victims:

those whose homes were destroyed by natural disasters can transfer their tax base to a replacement property.

Inheritance Rules:

to maintain a parent's low tax base, an heir must use the inherited home as their primary residence and file a homeowner's exemption within one year.

If the home's value is over $1 million, it will be reassessed.

Application:

Applications for these transfers must be filed w/

Riverside County Assessor - County Clerk - Recorder