What happened to Prop 58 and Prop 60?

5 min read · Checked against BOE: 4 November 2026 · [Reviewer: pending attorney review]

Last checked November 4, 2026. If you have heard of Prop 58 or Prop 60, you have heard of the rules Prop 19 replaced. Voters passed Prop 19 on November 3, 2020. It rewrote the parent-child rule and the 55 or older rule, on two different dates. Every point below comes from the Board of Equalization (BOE).

Prop 58 and Prop 193: the old family transfer rules

Prop 58 took effect on November 6, 1986. It let parents and children pass real property to each other without a new tax value. Prop 193 took effect on March 27, 1996 and did the same for grandparents passing property to grandchildren, but only if the grandchild's parents who were the grandparents' children had died by the date of transfer.

Under these rules:

• A parent's principal residence could pass to a child with no value limit.
• Other real property, such as rentals or land, could pass too, up to $1 million of taxable value for each parent.
• The child did not have to live in the home.
• The transfer could be a sale, a gift or an inheritance, including through a trust.

Prop 60 and Prop 90: the old 55 or older transfer

Prop 60 and Prop 90 let a homeowner who was 55 or older sell a principal residence and carry its taxable value to a new home. BOE's comparison chart lists the limits:

• The new home had to be of equal or lesser value. That meant no more than the old home's value if bought before the sale, the old value times 1.05 if bought in the first year after, and times 1.10 in the second year.
• It was all or nothing. If the new home cost more than that, no benefit was allowed.
• The new home had to be in the same county, or in one of the counties that had passed an ordinance accepting transfers. BOE's chart counts 10 such counties.
• It could be used once, with a second use allowed only for a later disability.

What Prop 19 changed for families

For parent-child and grandparent-grandchild transfers on or after February 16, 2021, Prop 19 applies. The changes are large:

• Only a family home or a family farm qualifies. Rentals and other property no longer pass at the old value.
• The home must have been the parent's principal residence and must become the child's principal residence.
• The child must file for the homeowners' exemption within one year of the transfer or death.
• There is a value limit. For transfers from February 16, 2025 to February 15, 2027, it is the home's taxable value plus $1,044,586. Value above that is added to the tax base.

The inherited home guide explains the one year deadline step by step.

What Prop 19 changed for owners 55 and older

For sales or purchases on or after April 1, 2021, the 55 or older transfer became much broader:

• The new home can be anywhere in California. BOE says all 58 counties take part, with no ordinance needed.
• You can use it up to three times.
• The new home can cost more. You keep the benefit, and only the extra value above the limit is added to your tax base.
• Only one of the two steps, the sale or the purchase, has to happen on or after April 1, 2021, and they must be within two years of each other.

If you used Prop 60 or Prop 90 before, BOE says you still get three transfers under Prop 19. The rules page has the full list, and the calculator shows what the new tax base could be.

Why the dates still matter

Prop 19 is not retroactive. BOE says transfers that already received the Prop 58 benefit will not be reassessed. Prop 58 applies to transfers on or before February 15, 2021, and Prop 19 to transfers on or after February 16, 2021.

For an inheritance, the date of death is the date of transfer. If a parent died on or before February 15, 2021, the home falls under Prop 58, even if the assessor learns of the death later or the property sat in a trust. A child who inherited before that date does not have to live in the home to keep the parent's value.

A late Prop 58 claim can also still be filed. BOE says a claim filed after the three year period, and before the property passes to someone else, is granted only from the year it is filed, not back to the date of transfer.

For deeds, February 15, 2021 was a state holiday, so BOE allows transfers by deed completed by February 16, 2021 to keep Prop 58 treatment. This one day extension does not apply to deaths.

Sources

BOE Prop 19 page, comparison charts and FAQs, BOE Prop 58 and Prop 193 FAQs, BOE Prop 60 and Prop 90 FAQs and Letter to Assessors 2021/019.

This page is general information from the sources linked, not tax or legal advice. Confirm your situation with your county assessor and a CPA or attorney.

Quick questions

Source: California Board of Equalization, Proposition 19