Grandparent / Grandchild Exclusion

Shelly Scott, Assessor - Recorder - County Clerk

Overview

Grandparent/Grandchild Transfers that took place until February 15, 2021 were potentially eligible for exclusion from reassessment under Proposition 193 if certain conditions were met.  Effective February 16, 2021, Proposition 19 changes the benefits afforded to transfers between grandparents and grandchildren.

If the transfer of property took place on or after February 16, 2021, the transfer is subject to the rules written under Prop 19.  Transfers made earlier than that date are subject to the rules under Prop 193.

Please refer to the California State Board of Equalization Proposition 19 and Proposition 193 webpages for more information.


Forms

Application form for Grandparent/Grandchild transfers occurring on or after February 16, 2021:

 Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring On or After February 16, 2021 (Form BOE-19-G)

Application form for Grandparent/Grandchild transfers that occurred prior to February 16, 2021:

 Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild (Form BOE-58-G)


Details

Grandparent-Grandchild Exclusion
  Former Law Proposition 19 (Current Law)
Principal Residence
  • Principal residence of transferor
  • No value limit
  • Residence and homesite (excess land may be excluded as "other property")
  • Principal residence of transferor and transferee
  • Value limit of current taxable value plus $1,000,000 (as annually adjusted)
  • Family homes and farms
Other Real Property
  • Transferor lifetime limit of $1,000,000 of factored base year value
  • Eliminates exclusion for other real property other than the principal residence
Grandparent-Grandchild Middle Generation Limit
  • Parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
  • No change:  parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
Filing Period
  • File claim within 3 years or before transfer to third party
  • File for homeowners' exemption within 1 year of transfer
Implementing Statute
  • Revenue & Taxation Code section 63.1 (implements Propositions 58/193)
  • To be determined
Important Dates
  • Through February 15, 2021
  • Effective February 16, 2021

(Additional details and FAQs available at the California State Board of Equalization Proposition 19 and Proposition 193 webpages)

Please contact the Marin County Assessor’s Change in Ownership Division to apply for the exclusion or if you have additional questions. The Assessor’s Office is available by phone at (415) 473-7215 or via email.

In-person assistance is available on a limited basis.  Please use our appointment calendar to schedule your appointment with the Real or Personal Property divisions of the Assessor’s Office.  Office hours are 9:00 a.m. – 4:00 p.m., Monday through Friday.

Assessor’s Office / Civic Center Room 208 / Office Visit by Appointment Only — Appointments Available 9:00 a.m. to 3:00 p.m.  Call (415) 473-7215 or email us.