With the passage of Proposition 19, set to take effect on January 1, 2021, the rules for tax assessment transfers have changed. In California, eligible homeowners could transfer their tax assessments to a different home of the same or lesser market value, which allows them to move without paying higher taxes. Homeowners who were eligible for tax assessment transfers are persons over 55 years old, persons with severe disabilities, and victims of natural disasters and hazardous waste contamination.

The ballot measure allowed eligible homeowners to transfer their tax assessments anywhere within the state and allow tax assessments to be transferred to a more expensive home with an upward adjustment. The number of times that a tax assessment can be transferred increased from one to three for persons over 55 years old or with severe disabilities (disaster and contamination victims would continue to be allowed one transfer.