Prop 19: A Forest Ranch Seller’s Tax‑Saving Playbook

Worried that selling your Forest Ranch home will bump your property taxes way up when you buy again? You are not alone. Many longtime owners want to move but hesitate because they do not want to lose their low Prop 13 tax base. In this guide, you will learn how California’s Prop 19 can help you move and keep a low taxable value, what timelines matter, and exactly how to file in Butte County. Let’s dive in.

Prop 19 in Forest Ranch

Prop 19 lets certain homeowners transfer their low Prop 13 assessed value to a new primary residence anywhere in California. You may qualify if you are 55 or older, severely and permanently disabled, or your principal residence was damaged in a Governor-declared disaster. The State Board of Equalization explains the rules and eligibility.

You can use the transfer up to three times if you are 55+ or disabled. Disaster victims are not limited. Transfers only work within California. Claims are filed with the assessor in the county where your replacement home is located.

Timing rules that matter

One of the two events must happen on or after April 1, 2021, and the other must occur within two years: either the sale of your original home or the purchase or completion of your replacement home. File your Prop 19 claim within three years of buying or completing the replacement to receive full retrospective relief. BOE guidance covers the two-year and three-year timelines.

How the tax basis transfer works

The replacement home’s taxable value is built from your original home’s factored base year value. The key is how your replacement home price compares to your original home’s market value at the time of sale, with timing adjustments of 100, 105, or 110 percent depending on when you buy.

• If the replacement home is equal or less than the adjusted value, your taxable value transfers with no add-on.
• If the replacement home is higher, the difference is added to your transferred base. BOE provides the exact formula and examples.

Forest Ranch example

Here is a simple illustration to show the idea:

• Original Forest Ranch home sells for $450,000. Its factored base year value is $120,000.
• You buy the replacement within 1 year for $600,000. Adjusted original for year 1 is 105 percent of $450,000, which is $472,500.
• Excess is $600,000 minus $472,500, which is $127,500. New taxable value would be $120,000 plus $127,500, which is $247,500.

Result: your taxes on the replacement home would be based on a much lower number than its purchase price. For your exact numbers, ask the county assessor to run the calculation.

Step-by-step seller playbook

1) Confirm eligibility and your base

• Verify if you qualify as 55+, severely disabled, or a disaster victim.
• Ask the Butte County Assessor for your property’s factored base year value and current full cash value. Start with the county’s Proposition 19 page.

2) Map your two-year window

• Decide whether you will sell first or buy first. Either sequence can work as long as the two events occur within two years.
• If you buy first, you will pay taxes at the full value on the replacement until your original home sells and your claim is approved.

3) Coordinate your escrow timeline

• Keep closing dates within the two-year rule. Your agent and escrow can help keep milestones aligned, but the Prop 19 transfer itself is not completed through escrow. You file with the county after you move in.

4) Gather the right documents

• Recorded grant deeds for the sale and the replacement purchase
• Proof of primary residence (driver’s license, voter registration, utility or occupancy records)
• Proof of age or disability if applicable, or disaster loss documentation for declared events
• If dealing with an inherited home, keep death certificates and trust documents handy

The Butte County Assessor provides local forms and instructions on its Proposition 19 page.

5) File with the correct county

• File your claim with the assessor where the replacement home is located. If you buy your replacement in Butte County, you file in Butte County. BOE outlines statewide filing rules and timing.

Inheritance rules you should know

Prop 19 narrowed the parent to child and grandparent to grandchild exclusions. To avoid reassessment, an inherited home must become the heir’s primary residence, and the heir must file for the Homeowner’s or Disabled Veterans’ exemption within one year of the transfer. Butte County highlights this one-year occupancy and filing requirement on its Proposition 19 page.

There is also a value cap. If the market value on the transfer date exceeds the factored base year value plus a BOE-adjusted amount, the excess is added to taxable value. For transfers from February 16, 2025 to February 15, 2027, the adjustment amount is 1,044,586, per the BOE’s March 7, 2025 news release.

Be careful with trusts, entity transfers, or adding family to title. These moves can trigger reassessment or disqualify an exclusion. Review plans with an estate attorney and confirm impacts with the assessor before you change title.

Pitfalls to avoid

• Buying your replacement before you sell and then missing the two-year window
• Expecting escrow to process the transfer automatically
• Filing after three years and losing retrospective relief
• Skipping the one-year occupancy and exemption filing on inherited property
• Assuming trusts or gifts will preserve pre-Prop 19 outcomes

Local resources

• Read the Butte County Assessor’s Proposition 19 guidance and forms for current local procedures.
• Review the BOE Prop 19 overview and FAQs for statewide rules and examples.
• See the BOE announcement on the intergenerational exclusion amount for the current dollar adjustment.

If you are planning a move within Butte County or across California and want a smooth, tax-smart sale, let’s map it out together. For local guidance, pricing, timing, and a filing game plan, connect with Brady Ware.

FAQs

Can I use Prop 19 if I move outside California?

• No. Prop 19 base-year value transfers only apply to replacement primary residences within California.

How many times can I transfer my base under Prop 19?

• If you are 55+ or severely disabled, you can transfer up to three times. Disaster victims are not limited.

Where do I file my Prop 19 claim if I buy in Butte County?

• File with the Butte County Assessor. If your replacement is in another county, you file in that county instead.

What happens if I buy the replacement before I sell my Forest Ranch home?

• You will pay property taxes based on the full value of the replacement until your original sells and your claim is approved, and the sale and purchase must still occur within two years of each other.

For an inherited Forest Ranch home, how do I avoid reassessment?

• An heir must make the home their primary residence and file for the appropriate exemption within one year; if market value exceeds the capped amount, only the excess is added to taxable value.

How long do I have to file a Prop 19 claim?

• File within three years of buying or completing your replacement home to receive full retrospective relief; later filings typically provide only prospective relief.