Keep Your Property Tax Base. Protect What Your Family Built.
California's property tax rules can quietly cost an inheriting family tens of thousands of dollars — or save them just as much, if someone catches the deadlines and files correctly.
I'm Rosser J. Pettit, a Point Loma attorney who combines estate planning and property tax law under one roof. That combination is rare in San Diego, and it matters: the decisions you make in your trust or estate plan directly determine whether your children inherit your low prop
What Prop 19 Changed — and Why It Still Catches Families Off Guard
Proposition 19 took effect February 16, 2021, and fundamentally rewrote California's rules for transferring property between parents and children. Before Prop 19, a parent could pass any California property — a primary home, a rental, a vacation cabin — to a child without triggering reassessment, regardless of how the child used it. That broad exclusion is gone.
Under Prop 19, the parent-child exclusion now applies only to a primary residence, and only if the child makes that home their primary residence within one year of the transfer. Even then, the exclusion is capped: for transfers between February 16, 2025 and February 15, 2027, the cap equals the property's factored base year value plus $1,044,586. If the home's current market value exceeds that threshold, the difference is added to the inherited base — meaning some reassessment occurs even when the exclusion is claimed correctly.
Miss the one-year deadline to file, or fail to establish primary residency, and the property is reassessed at full current market value from the date of transfer. In a San Diego market where median home values routinely exceed $900,000, that reassessment can mean a property tax bill three to five times higher than what your parents paid.
The Four Property Tax Services I Provide
Parent-Child Exclusion
Filing the parent-child exclusion under Prop 19 requires meeting residency requirements, hitting a strict one-year deadline, and submitting the correct forms to the San Diego County Assessor. I handle the filing and coordinate it with the estate or trust administration so nothing falls through the gap between the two processes.
Over-55 Base Year Value Transfer
If you're 55 or older and selling your home, Prop 19 allows you to carry your existing low property tax base to a replacement property anywhere in California — up to three times in your lifetime. The rules on timing, value comparisons, and filing are precise. I help homeowners structure the move to qualify and preserve decades of Prop 13 savings.
Avoiding Reassessment on Inherited Property
Not every property transfer triggers reassessment, and not every reassessment is inevitable. Spousal transfers, certain trust transfers, and co-tenancy arrangements carry their own exclusion rules. I review the ownership structure and transfer mechanics to identify every available exclusion before a reassessment notice arrives.
Property Tax Assessment Appeals
If the San Diego County Assessor has overvalued your property, you have a right to appeal — but the filing window runs only from July 2 through November 30 each year. I represent property owners before the Assessment Appeals Board, building the factual and legal record needed to reduce an inflated assessment.
Why Families in San Diego Choose to Work With MeWhy Estate Planning and Property Tax Law Belong Together
Most estate planning attorneys don't practice property tax law. Most property tax practitioners don't draft trusts. That division costs families money.
The way a trust is drafted, funded, and titled determines whether a transfer qualifies for a property tax exclusion. A trust that holds title incorrectly, or a deed recorded at the wrong time, can trigger a reassessment that wipes out years of planning. I review both sides of the equation in every engagement — so the estate plan and the property tax strategy work together, not against each other.
This integrated approach is the reason clients come to me from across San Diego, including families in La Jolla, Coronado, Mission Hills, and Ocean Beach who need an attorney who understands both disciplines.
Frequently Asked Questions About Prop 19 and Property Tax in San Diego
Does Prop 19 apply to all inherited property in California?
No. Prop 19 restructured the parent-child exclusion so it applies only to a primary residence — and only when the inheriting child makes that home their primary residence within one year. Investment properties, rental homes, and vacation properties no longer qualify for the exclusion and are reassessed at current market value upon transfer.
What happens if I miss the one-year deadline to file the parent-child exclusion?
The property is reassessed at its full market value as of the date of transfer, and you lose the exclusion permanently for that property. There is no grace period and no mechanism to retroactively cure a missed filing. If you are approaching the deadline or have already missed it, contact me immediately to understand your options.
Can a living trust help me avoid property tax reassessment?
Yes, in many situations. Transfers into and out of a revocable living trust between a trustor and their child can qualify for the parent-child exclusion under Prop 19, provided the residency and filing requirements are met. How the trust is drafted and how title is held matters. I coordinate the trust structure with the property tax strategy from the beginning to make sure both work correctly.
What is the Prop 19 exclusion cap, and what happens if my home is worth more than the cap?
For transfers occurring between February 16, 2025 and February 15, 2027, the exclusion cap is the property's factored base year value plus $1,044,586. If the home's fair market value at the time of transfer exceeds that combined figure, the excess is added to the inherited base year value — meaning a partial reassessment occurs. The cap is adjusted every two years using the FHFA House Price Index for California.
I'm over 55 and want to downsize. Can I keep my current property tax base?
Prop 19 expanded this benefit significantly. If you're 55 or older, severely disabled, or a victim of a wildfire or natural disaster, you can transfer your existing property tax base to a replacement home of any value, anywhere in California, up to three times in your lifetime. The rules on timing and value comparison are specific, and I can walk you through whether your situation qualifies.
When is the deadline to appeal my San Diego County property tax assessment?
The assessment appeal filing window in San Diego County runs from July 2 through November 30 each year. Filing after November 30 means waiting until the following year's window. If you believe your property has been overvalued, I recommend starting the review process well before the deadline to allow time to gather comparable sales data and build a complete record.
Talk to a Prop 19 Attorney Before the Deadline Passes
Property tax exclusions in California are deadline-driven and unforgiving. A filing missed by a day carries the same consequence as never filing at all. I offer a free, no-obligation consultation to review your situation, explain your options, and tell you exactly what needs to happen and when.
