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Prop 19: Can I Move My Property Tax Base to Nevada County?
Yes, if you qualify. Under Proposition 19 (operative April 1, 2021), California homeowners who are 55 or older, severely and permanently disabled, or victims of wildfire or another natural disaster can transfer their property tax base year value to a replacement home anywhere in California, including Nevada County, up to three times. You must buy the replacement within two years of selling, and you file the claim with the Nevada County Assessor.
Who qualifies
- Homeowners at least 55 years old
- Homeowners who are severely and permanently disabled
- Victims of wildfire or other natural disasters
You only need to meet one of these at the time of sale. Both homes must be your principal residence.
The value rule
If the replacement home costs the same or less than the home you sold (with an adjustment for timing), your old base year value transfers without an increase. If it costs more, the difference is added to the transferred value.
| When you buy the replacement | Price that counts as “equal or lesser” |
|---|---|
| Before selling your original home | Up to 100% of the original home’s sale value |
| Within the first year after selling | Up to 105% |
| Within the second year after selling | Up to 110% |
Timing and filing
- Buy or build the replacement within two years of selling the original home.
- File the claim with the county assessor where the new home is, within three years of purchase or completion.
- You can use this benefit up to three times.
An example
Suppose you sell a Bay Area home for $1,400,000 with a low base year value, and within a year you buy an Alta Sierra home for $900,000. Because $900,000 is below 105% of your sale price, your old base year value can transfer. Your agent, escrow officer and the assessor will confirm the details for your situation.
Frequently asked questions
Does Prop 19 apply to Nevada County?
Yes. Prop 19 allows base year value transfers to a replacement home anywhere in California, including Nevada County.
How many times can I use Prop 19?
Eligible homeowners can transfer their base year value up to three times.
How long do I have to buy after selling under Prop 19?
The replacement home must be purchased or newly built within two years of selling the original home.
What if my new home costs more under Prop 19?
The difference between the values is added to the transferred base year value.
Sources
Information current as of September 16, 2026. General information only, not legal, tax or lending advice.
