Thinking about moving within 92127 and worried your property taxes will jump? If you qualify under California’s Prop 19, you may be able to take your lower tax base to your next home in 92127 or nearby areas like Heritage Bluffs in Lakeside. You want clarity and a simple plan so you can right-size, move closer to family, or upgrade without surprises. In this guide, you’ll learn who qualifies, the timing, how the math works, and exactly how to file in San Diego County. Let’s dive in.
Prop 19 in 92127: What it does
Prop 19 lets eligible homeowners transfer their Prop 13 “base year” value to a replacement principal residence anywhere in California, with adjustments if the new home costs more. The goal is to help you move without losing your lower tax base. The California State Board of Equalization’s Prop 19 overview explains the program and forms.
Because both 92127 and Lakeside’s Heritage Bluffs are in San Diego County, the San Diego County Assessor is the receiving office for your claim when your replacement home is in the county. Always confirm the exact parcels and county before you file.
Who qualifies
You can use Prop 19 if you are:
- Age 55 or older.
- Severely and permanently disabled.
- A victim of wildfire or another qualifying natural disaster.
You may use this portability up to three times during your lifetime if you meet the criteria. See the BOE Prop 19 page for details.
Timing and deadlines
Getting the timing right is key.
- Two-year window: Buy or build your replacement principal residence within two years of selling your original principal residence.
- Occupancy: Move into the replacement home as your principal residence before filing.
- Filing deadline: File your claim with the county assessor within three years of purchasing or finishing construction on the replacement home. Late claims may be granted prospectively, but timely filing is best. BOE guidance outlines these windows.
How the tax base transfer works
The assessed value you transfer depends on the price of your replacement home.
- Equal or lesser price: Your factored base year value transfers as is.
- Higher price: The difference in market value between the replacement and original properties is added to your transferred base value.
Simple example: Your current factored base is $100,000. Your original home’s market value is $400,000. Your replacement home’s market value is $600,000. New assessed value equals $100,000 plus ($600,000 minus $400,000), which is $300,000. BOE’s Prop 19 page explains the calculation.
If your move involves a disaster loss, review the BOE disaster relief guidance for specific rules.
Step-by-step for San Diego County moves
Follow this checklist if you are moving within 92127 or between 92127 and Heritage Bluffs in Lakeside.
- Confirm eligibility
- Verify that at least one claimant is 55 or older, severely and permanently disabled, or a qualifying disaster victim. See BOE Prop 19 eligibility.
- Verify parcels and county
- Confirm the exact parcel numbers and county for both properties. If your replacement home is in San Diego County, file with the San Diego County Assessor.
- Gather documents
- Recorded deeds for sale and purchase.
- Closing statements and signed purchase agreements.
- Proof the original home was your principal residence (driver’s license, voter registration, utility bills).
- Proof of age or a physician’s certificate if filing under disability.
- Use the correct claim form
- BOE-19 series forms include BOE-19-B (55+), BOE-19-D (disabled), BOE-19-V (disaster), and related forms. Counties use these statewide forms. You can review form titles and instructions in a county forms library such as this BOE-19 forms page.
- Occupy, then file
- After you occupy the replacement home, file your claim with the San Diego County Assessor. Escrow will not file for you.
- Contact the Assessor early
- For local questions, reach the San Diego County Assessor/Recorder/County Clerk. The county’s site provides contact information and guidance on transfer exclusions. Start with the Assessor’s ARCC guidance page and call the office at 619-236-3771 for help with procedures.
Mapping notes: 92127 and Heritage Bluffs
Neighborhood names and ZIP codes can be confusing. 92127 covers areas like 4S Ranch and Del Sur, while Heritage Bluffs is in Lakeside, and both are in San Diego County. Assessors act by county lines, not neighborhood names. Always confirm parcel numbers and county for both the home you sell and the one you buy. If your replacement home is in San Diego County, the San Diego County Assessor handles your claim.
Special note for family transfers
Prop 19 also changed parent-to-child and grandparent-to-grandchild exclusions. For a principal residence, the transferee may keep the lower base year value only if the property’s value at transfer is within the statutory limit, and the home remains the transferee’s principal residence. The value limit is adjusted every two years. See the BOE’s March 7, 2025 announcement of the adjusted exclusion amount for the current figure and effective dates. If this applies to you, file the appropriate BOE-19-P or BOE-19-G form and claim the Homeowners’ Exemption as required.
Common pitfalls to avoid
- Assuming it is automatic. You must file a claim with the county assessor after you occupy the replacement home. BOE confirms filing is required.
- Missing the timing windows. Coordinate your sale and purchase within two years and file within three years of purchasing or completing construction.
- Forgetting occupancy. The replacement must be your principal residence to qualify.
- Underestimating the math on a higher-priced home. If you buy up, expect the difference in value to be added to your transferred base.
- Relying on escrow to file. Escrow does not submit Prop 19 claims.
Ready to plan your move?
If you are moving within 92127 or between 92127 and Heritage Bluffs, a smart plan can preserve your lower tax base and keep your goals on track. Our team lives and works in North County, and we can help you line up the sale and purchase timing, estimate assessed value outcomes, and connect you with the right county resources. Reach out to Butler Group Real Estate to start your Prop 19-friendly move.
FAQs
What is Prop 19 portability for 92127 homeowners?
- It allows eligible homeowners to transfer their Prop 13 base year value to a replacement principal residence in California, subject to rules on timing and value; see the BOE Prop 19 overview.
Who handles my claim if I move to Heritage Bluffs in Lakeside?
- Because Heritage Bluffs is in San Diego County, file your claim with the San Diego County Assessor after you occupy the replacement home; start with the county’s ARCC guidance page.
How is the new assessed value calculated if I buy a more expensive home?
- The difference in market value between the replacement and original homes is added to your transferred base; BOE’s Prop 19 page explains the formula.
How many times can I use Prop 19?
- Eligible seniors, disabled homeowners, and qualified disaster victims can use it up to three times, per BOE guidance.
What if I miss the three-year filing deadline?
- Late claims may be granted prospectively, but timely filing preserves the full benefit; see BOE guidance and contact the county assessor for local procedures.
