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Proposition 19

Homeowners 55 years of age or older, severely disabled, or whose property tax was extensively destroyed by wildfiled or other natural disasters may be eligible to transfer the taxable value of there primary residence to a replacement primary residence.

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Elegant Abstract Background

Key points

Can be used anywhere in California

Any value, but with upward adjustments if replacement is of greater value

Purchased or newly constructed within 2 years of sale

Can be used up to 3 times (No limitation on properties destroyed by fire)

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