Ready to move from your West Portal home but worried about a big property-tax jump? You are not alone. Many longtime owners want a new chapter without losing the low tax base they’ve built over the years. In this guide, you’ll learn how California’s Prop 19 can help you transfer your tax basis when you move within San Francisco or anywhere in the state, plus the rules, timing, and simple filing steps. Let’s dive in.
Prop 19 basics
- Prop 19 lets eligible homeowners transfer their Prop 13 tax basis from a primary residence to a new primary residence anywhere in California. See the State Board of Equalization’s overview for the core rules and forms. (BOE Prop 19 overview)
- You may qualify if you are 55 or older at the time you sell, are severely and permanently disabled, or are a victim of a qualifying wildfire or natural disaster. (BOE Prop 19 overview)
- You can use this benefit up to three times in your lifetime. (BOE Prop 19 overview)
Who qualifies and where you can move
To qualify, you must meet one of the eligibility categories and both homes must be your principal residence. Your replacement home can be in West Portal, elsewhere in San Francisco, or any county in California. (BOE Prop 19 overview)
- Eligible categories: age 55+, severely and permanently disabled, or qualified disaster victim.
- Both properties must be your primary residence.
- Up to three transfers are allowed. (BOE Prop 19 overview)
Timing rules that matter
- You must purchase or build your replacement home within two years of selling your original home. The window works in either direction: up to two years before or after the sale. (BOE Prop 19 overview)
- For relief back to your purchase date, file your claim within three years of buying or finishing construction on the replacement home. Late filings may still get prospective relief. (BOE Prop 19 overview)
- If you buy before you sell, your new home is assessed at full value until your original home sells. The transfer applies as of the later of the sale date or the purchase/construction date, so plan for a possible interim tax period. (BOE Prop 19 overview)
How your new assessment is set
Prop 19 offers full or partial relief depending on price.
- If your replacement home’s value is equal to or less than your original home’s sale price, your factored base year value transfers with no increase. (BOE Prop 19 overview)
- If your replacement home is more expensive, the difference is added to your transferred base value. (BOE Prop 19 overview)
Example:
- Original home base value: $100,000; sold for $400,000.
- Replacement purchase price: $600,000.
- Difference: $200,000 added to the transferred base. New assessed value: $300,000, subject to annual CPI increases. (County example and method)
Move within SF or beyond California’s counties
You can transfer your tax basis whether you move from West Portal to another San Francisco neighborhood or relocate to any California county that fits your life today. (BOE Prop 19 overview) Local reporting has noted strong early uptake in the Bay Area after implementation, particularly in 2022–2023, which helped some longtime owners right-size without a major tax reset. (Bay Area uptake analysis)
File your transfer in San Francisco
San Francisco offers guidance, examples, and multiple ways to submit your claim.
- Review local instructions and options to submit by drop-off, mail, or e‑recording. (SF Prop 19 page)
- See county resources and tutorials specific to San Francisco. (SF Assessor-Recorder Prop 19)
What you will typically need:
- The correct BOE claim form: BOE-19-B (55+), BOE-19-D (disabled), or BOE-19-V (disaster). (BOE Prop 19 overview)
- Proof of eligibility (age or disability, if applicable). (BOE Prop 19 overview)
- Recorded documents showing the sale of the original home and the purchase of the replacement home. (SF Prop 19 page)
- Proof that both homes are your principal residence, such as a homeowners’ exemption filing or other documentation. (BOE Prop 19 overview)
- If claiming a disaster exclusion, include disaster documentation. (Disaster documentation reference)
Intergenerational changes to know
If you inherit a West Portal home, the parent–child exclusion is now narrower. The heir must make the home their principal residence to keep a partial exclusion, and a monetary limit applies. San Francisco outlines the process for these transfers. (SF parent–child transfer guidance) The State Board of Equalization updates the cap every two years; for transfers from Feb 16, 2025 to Feb 15, 2027, the figure is $1,044,586. (BOE cap update)
Smart planning tips
- Map your timing. Try to align your sale and purchase dates to minimize any interim period of full-value taxation on the replacement home. (BOE Prop 19 overview)
- Run scenarios. If you plan to buy up in price, estimate how the added value will affect your new assessed value using the simple difference method. (County example and method)
- Prepare documents early. Gather proof of eligibility and principal residence so your filing is smooth. (BOE Prop 19 overview)
- Use local resources. The SF Assessor-Recorder provides forms, guidance, and filing options. (SF Assessor-Recorder Prop 19)
If you are weighing a move from West Portal, a calm, step-by-step plan will help you maximize Prop 19 while finding the right next home. For tailored guidance, connect with Cheryl Bower to align your buying and selling timelines, prepare your claim, and move with confidence.
FAQs
Does Prop 19 help if I move within San Francisco from West Portal?
- Yes. You can transfer your tax basis anywhere in California, including another San Francisco neighborhood, if you meet eligibility and timing rules. (BOE Prop 19 overview)
How many times can I transfer my property-tax base under Prop 19?
- Up to three times in your lifetime, provided you qualify each time. (BOE Prop 19 overview)
What happens if my replacement home is more expensive than my West Portal sale?
- You get partial relief. The price difference is added to your transferred base value, then normal annual increases apply. (County example and method)
How long do I have to file my Prop 19 claim after buying a replacement home?
- File within three years of purchase or construction completion to receive retroactive relief back to your purchase date; later filings may get prospective relief only. (BOE Prop 19 overview)
Can I buy my replacement home before selling my West Portal home?
- Yes, but expect an interim period where the replacement is assessed at full value until your original home sells and the transfer applies. (BOE Prop 19 overview)
What changed for inherited West Portal homes under Prop 19?
- To keep a partial exclusion, an eligible heir must occupy the home as a principal residence and the exclusion is capped by a biennial limit that is $1,044,586 for transfers from Feb 16, 2025 to Feb 15, 2027. (SF parent–child transfer guidance; BOE cap update)
