d
c

Propositions 58 and 193

Proposition 58, adopted by California voters in November 1986, allows the transfer of certain property between parents and children without reassessment. Children must file for the Proposition 58 exemption at the time of transfer. Complete information about Proposition 58 and the necessary forms are available at your local County Assessor’s office.

Proposition 193, adopted in March 1996, allows the transfer of certain properties between grandparents and grandchildren without reassessment. Grandchildren must file for the Proposition 193 exemption at the time of transfer. Complete information about Proposition 193 and the necessary forms are available at your local County Assessor’s office. For additional information on Propositions 58 and 193 and how to leave property so that family heirs are not burdened with a tax increase, click here.