Proposition 19 (Prop 19)

As a Trustee, When Do You Have to Notify the County About a Death Involving Real Estate? A simple guide for children, heirs, and trustees handling a deceased parent’s home in California.

February 13, 2026
devinlucas

When a parent passes away, one of the most common questions trustees ask is: “When do I have to notify the county about the home?” In most cases, California law requires a Change in Ownership Statement within 150 days of death. California actually has multiple timelines—some with penalties if missed—and they apply even if the property stays in the trust and no sale is planned. In this guide, we break down the 150-day rule, the 90-day rule, and how Proposition 19 fits into the picture so you can protect your family’s property taxes and avoid costly mistakes.

Why You Shouldn’t Leave a Deceased Parent’s Home in Their Trust to “Avoid” Property Tax Reassessment

July 14, 2025
devinlucas

Thinking of keeping a deceased parent’s home in their trust to “avoid” reassessment? Don’t do it. This common myth can lead to massive tax bills, penalties, title issues, and even trustee liability. At Lucas Real Estate Group, we help clients across Newport Beach, Costa Mesa, and Orange County navigate property transfers, Proposition 19, and trust administration — the right way.

Can You Still Avoid Reassessment After Prop 19? Exploring the “Prop 19 LLC Workaround”

May 23, 2025
devinlucas

Explore a potential Prop 19 loophole using LLCs to preserve low property tax assessments in California. This detailed guide from Newport Beach-based Lucas Real Estate Group explains the Prop 19 workaround, risks of reassessment, and key legal strategies—including how to avoid triggering reassessment through careful entity structuring. Essential reading for families navigating generational real estate planning in high-value areas.

Using California Proposition 19 (Prop 19) in Divorce: Who Gets the Property Tax Transfer?

May 23, 2025
devinlucas

Navigating divorce is difficult enough—don’t let California Proposition 19 add to the confusion. Learn how property tax base transfers work under Prop 19 when divorcing spouses own a shared residence. Only one spouse can claim the tax benefit, but the claim form doesn’t ask about divorce—making it essential to plan ahead and document who gets to use it. Lucas Real Estate Group breaks down the rules, risks, and best practices to help you protect your financial future.

Prop 19 inflation adjustment info graphic with picture of house

Proposition 19 (Prop 19) Update (2025): Intergenerational Transfer Cap Rises to $1,044,586

April 30, 2025
devinlucas

Proposition 19’s intergenerational transfer cap has been adjusted to $1,044,586 as of February 16, 2025, offering only modest relief for families hoping to preserve their property tax basis. For high-value areas like Newport Beach and Coastal Orange County, this minor inflation adjustment does little to mitigate the harsh tax implications of Prop 19. Learn what this means for your family and how Lucas Real Estate Group can help you plan strategically.

Prop 19 Repeal Efforts Update: HJTA collects over half a million signatures for Repeal the Death Tax initiative, misses November ballot

February 26, 2024
devinlucas

An update on the Prop 19 repeal efforts from The Howard Jarvis Taxpayers Association.

Repeal the Death Tax Initiative: Petitions Now Available! (to repeal the death tax aspect of Prop 19)

November 27, 2023
devinlucas

Now available! The official Howard Jarvis Taxpayers Association legal petition to get the Repeal the Death Tax initiative on the November 2024 ballot is here!

Proposition 19 Interplay With Inheritance and Portability (55 and Older Transfer) – A Way to Make BOTH Aspects of Prop 19 Work For You

August 16, 2023
devinlucas

As we have written on extensively, Proposition 19, new for 2021 (replacing older propositions 58, 193, 60 and 90), has two main components, portability and inheritance. (Review our many articles on Prop 19 starting here, link to main prop 19 page.)

These two aspects can be combined in some regards, and not combined in others.

For example, if you inherit a property and qualify for Prop 19, and therefore keep that property’s low (prop 13) tax basis, you CAN then sell that property when you are 55 or older and transfer that same low (prop 13) tax basis to a new property. More details below.

What Happens If I Cannot Meet the One Year Deadline to Move In and File the Claim for Homeowners’ Exemption or Claim for Reassessment Exclusion Under Prop 19?

August 16, 2023
devinlucas

The answer to this critical question is in FLUX. The official answer, detailed below, is that the one (1) year deadline is firm, with no exceptions. HOWEVER, as of April 1, 2022, the BOE has used its “Emergency Powers” to enact a common sense answer to this question (allowing additional time to file a claim for Homeowners Exemption, with caveats).

legal gavel with the words "new law" in front

New State Law Provides Deferment of Property Tax for Certain Eligible Prop 19 Transfers Awaiting A County Response

May 22, 2023
devinlucas

California Senate Bill 989 defers property taxes for taxpayers claiming Proposition 19 base year value transfers when the county assessor has not completed its determination of the property’s eligibility for property tax relief under that section. Additionally, the property tax bill must contain information regarding Proposition 19 base year value transfers and potential tax deferment in large counties.

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