How long do I have after I sell, and when do I file?
Under Prop 19, you have two years after the sale to buy, or you can buy up to two years before it. File form BOE-19-B with the assessor of the county where the new home is, within three years of buying. Filing later still qualifies, but the benefit starts only on January 1 of the year you file.
Facts reviewed September 26, 2026Re-checked quarterly and when the rules change.
Two years, before or after the sale
The new home must be bought within two years of the sale of your old home. The window runs both ways, so you can buy first or sell first.
Timing also changes how much the new home can cost before value is added. The limit is 100% of your sale price if you buy before the sale, 105% within the first year after, and 110% in the second year. The example below shows the same purchase made in the first year after a sale and in the second.
Filing form BOE-19-B
The claim goes to the assessor of the county where the new home is, not the county you left. The deadline is three years from the day you buy the new home. That county’s tax rates are also the ones that apply to the new home.
The owner who was 55 or older when the old home sold makes the claim, and must own both homes. An owner who is severely and permanently disabled can qualify at any age. Both homes must be primary residences, eligible for the homeowners’ exemption.
The homeowners’ exemption on the new home is a separate claim, on form BOE-266. Filing for Prop 19 doesn’t claim it for you.
If you file after three years
A late claim still qualifies. But the benefit starts only on January 1 of the year you file, and it isn’t applied to earlier years. If your dates are close to a deadline, check with the county assessor.
Worked example
Taxable value $300,000, sold for $600,000, and a new home bought for $700,000 after the sale.
- Bought within a year (105% allowance)
- $370,000
- Bought in the second year (110% allowance)
- $340,000
- Bought more than two years after
- Not eligible
The allowances in California State Board of Equalization Publication 801, applied by the calculator
Sources
- California State Board of Equalization: Proposition 19 Fact Sheet (Publication 801)
- California State Board of Equalization: Base year value transfer questions and answers (Letter To Assessors 2024/044)
- California State Board of Equalization: Property Tax Savings: Homeowners’ Exemption (Publication 800-6)
- Los Angeles County Auditor-Controller: FY 2026-27 property tax rates
- San Luis Obispo County Auditor-Controller: FY 2025-26 property tax rates
