Californians for Homeownership was founded in response to the California Legislature’s call for public interest organizations to fight local anti-housing policies on behalf of the millions of California residents who need access to more affordable housing.
Programs and grants to provide direct assistance to address the housing crisis in California.
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New Member FAQs Glossary Service ProvidersC.A.R.'s annual consumer advertising campaign creates awareness of the REALTOR® brand and demonstrates the many benefits of the consumer-REALTOR® relationship.
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C.A.R. is a statewide trade association dedicated to the advancement of professionalism in real estate.
Annual ReportThe CALIFORNIA ASSOCIATION OF REALTORS® is committed to bring you tools and information to help you succeed. Here are some of the innovative tools, services and education C.A.R. provided to help you achieve your professional goals.
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Proposition 19 allows homeowners who are 55 and older, people with severe disabilities, wildfire or natural disaster victims to transfer their current property tax base to a replacement home anywhere in California. By making it more affordable for seniors to move to a home that better fits their needs, it will open housing inventory to make more homes available for new families and first-time homeowners.
Proposition 19 also changes the rules on exemptions from reassessment for intergenerational transfers by limiting the exemption to the transfer of a primary residence to a child (or grandchild) only when the property continues to be used as a family home by the child (or grandchild), and even then, if the divergence between the taxable value and the actual value is too great, a partial increase in the new taxable value will be imposed. As is the case under current law, under Prop. 19, a grandparent- to-grandchild transfer receives the exemption only if the parents are deceased. Proposition 19 also includes provisions that would allow the transfer of a family farm to retain its taxable value. These new rules apply to any purchase or transfer beginning February 16, 2021.
With the urgent need for revenue by state and local budget governments, removal of intergenerational transfer tax rules was imminent – which is why it was so important to preserve and protect this right under the initiative.
Proposition 19 safeguards family transfers as a right in the California State Constitution, protecting tax savings for children and grandchildren on the family home.
Your clients are likely to have many questions regarding the implementation of the new law, so C.A.R.’s Legal Team has prepared an extensive FAQ to address some of those questions.
View the Legal FAQs on Intergenerational Transfers here:
View the Legal FAQs on Tax Exemptions From Reassessment and Prop 19 Implementing Legislation here:
