INFORM
READ THE INITIATIVE
Click below to read it for yourself!
pick up locations
Please call ahead for hours and availability at the locations listed below:
Sacramento
Howard Jarvis Taxpayers Association
1201 K Street, Suite 1030
Sacramento, CA 95814
(916) 444-9950
Los Angeles
Howard Jarvis Taxpayers Association
621 S. Westmoreland Avenue, Suite 200
Los Angeles, CA 90005
(213) 384-9656
Dr. Rosie Milligan
Classic One Books
1425 Manchester Avenue, Suite C
Los Angeles, CA 90047
(323) 750-3592
Palm Desert
East Valley Republican Women Patriots
73760 El Paseo
Palm Desert, CA 92260
760-771-9771
fact sheet and calculator flyer (pdf)
facts and questions
View FAQs below, download the PDF or visit the Board of Equalization's FAQ on Proposition 19.
What is the “Death Tax?”
It’s a new provision in the law that says property must be reassessed to market value when it is transferred between parents and children. The result is a massive increase in the annual property tax bill when long-held family properties are inherited. Previously, the tax bill on a home and a limited amount of other property stayed the same when transferred from parents to children, or grandparents to grandchildren. Now those properties are reassessed to current market value as of the date of death, with only narrow and limited exceptions.How can I get the petition, and what’s the deadline?
The petition is available at RepealTheDeathTax.com. Click “Download the petition” to get the petition and complete instructions, including a clip-and-tape mailing label to make it easy. The petition can be printed on one sheet of ordinary letter-size paper, on any printer. Please send the signed petitions back as soon as possible but no later than January 16, 2024.What did Prop 13 from 1978 do?
Proposition 13, passed by voters in 1978, limited increases in the assessed value of a property, while it remained under the same ownership, to a maximum of 2% per year.Because market value often increases far faster, Prop. 13 protected property owners from sudden, shocking increases in their annual property tax bill based on “paper profits.” Prop. 13 also cut the property tax rate to 1% of the assessed value, down from a statewide average that was nearly three times higher.What did Prop 58 from 1986 do?
Prop. 58, passed by more than 75% of voters in 1986, excluded some parent-child transfers of property from the definition of “change of ownership.” This allowed parents to transfer their home and up to $1 million of assessed value of other property to their children without triggering reassessment and a tax increase.What did Prop 193 from 1996 do?
In 1996, 67% of California voters passed Prop. 193, which extended the Prop. 58 rules to transfers of property between grandparents and grandchildren if the children’s parents were deceased.What is Prop 19 from 2020 and how did it create the Death Tax?
Prop. 19, passed narrowly by voters in November 2020, repealed Prop. 58 and Prop. 193 so that property is again reassessed to market value when transferred between parents and children or grandparents and grandchildren, with only limited exceptions. Many voters did not realize that this measure created a “death tax” on property. The advertising campaign to pass the measure emphasized only the provisions that benefit seniors, disabled individuals and wildfire victims. (The Repeal the Death Tax Act would not change those benefits.)How does this initiative repeal the Death Tax?
This initiative will restore Props. 58 and 193 to the state constitution. Parents and grandparents would once again be able to transfer their home, of any value, plus up to $1 million of assessed value of other property (such as a vacation cabin, rental home or small business property) without any change to the property tax bill.Is the Repeal the Death Tax initiative retroactive?
Yes. Anyone whose property was reassessed for a parent-child or grandparent-grandchild transfer will be able to get their previous assessed value reinstated. Unfortunately, it’s not possible to get a refund of taxes owed and paid while the provisions of Prop. 19 were in effect.If this doesn’t pass, how much money will my kids need every year to keep the property they inherit?
To see how much the new tax bill on your property will be after it is transferred from parent to child, multiply the current market value of your property by 1%. This is the property tax bill the children would have to pay EVERY YEAR, plus local taxes and fees, plus an inflation adjustment of up to 2% per year, if the transfer happened today and they or the property didn’t qualify for an exception. (Current law allows a limited exclusion from reassessment only for a property that is the principal residence of both the parent and the child who inherits it.)Does this initiative repeal Prop 19’s property tax transfer?
No. This initiative does not change Prop. 19’s property tax transfer for wildfire victims, disabled people and seniors. They can still transfer the taxable value of their primary residence to a replacement residence of any value, anywhere in the state.Why does the Death Tax need to be repealed?
Unfortunately, due to the passage of Prop. 19, the sad event of the loss of a parent has become the trigger for a letter from the county assessor warning that the family home and other property are now subject to reassessment to market value, meaning a massive tax increase. At an emotional and difficult time, many families are finding that they are forced to sell properties their parents worked hard to acquire. If they cannot afford the new annual property tax bill, they have no choice but to sell. This robs families of the opportunity to build inter-generational wealth and financial security through property ownership. After they sell the property, inflation wears away the value of the cash from the sale proceeds.How does the Death Tax impact minority communities?
Prop. 19’s Death Tax created additional barriers to homeownership and upward mobility for Black, Latino, Asian, and other minority communities by imposing an automatic tax increase that often makes it impossible to hold onto inherited property. Many voters did not know that Prop.19 eliminated constitutional protections previously passed by voters to allow parents and grandparents to transfer their homes to their children and grandchildren upon death without triggering a reassessment and massive property tax bill. Homeownership is the primary means of building inter-generational wealth and financial security for immigrants and communities of color. That’s why we need to repeal the Death Tax!
How does Prop 19’s Death Tax affect renters?
Small rental properties that were excluded from reassessment when inherited before Prop. 19 are now subject to reassessment to full market value as of the date of transfer from the owner to his or her children. This typically means a massive tax increase that could lead to rent increases or, where rent increases are prohibited, to much higher rents for future tenants and/or the sale of the buildings to new owners who may evict the tenants and develop the land for another purpose. Countless affordable housing units will be lost, year after year, as older buildings are inherited and sold.How does the Repeal the Death Tax Act help small or locally owned business properties and family farms?
This initiative allows intergenerational transfers of a primary residence and other property with an assessed value of up to $1 million without reassessment — this includes apartment buildings, duplexes, shops and restaurants, as well as agricultural property. Family farms have been granted additional protection by the Legislature since the passage of Prop. 19, and the Repeal the Death Tax Act contains language to preserve those gains.Can’t we set up a trust to avoid reassessment of our property via Prop 19’s Death Tax?
Assessors look “through” the trust to see the “present beneficial owners” when implementing the law regarding change of ownership. While a trust may have other tax benefits, trusts do not protect you from property tax reassessment. Please consult an attorney and/or an accountant regarding all potential tax consequences of a sale, inheritance or any change to the title.Can’t we incorporate our property to avoid reassessment via Prop 19’s Death Tax?
Generally speaking, where parents form a corporation to hold property, then transfer cumulatively more than 50% of the control or ownership of the corporation (i.e., by dying), there is a change in ownership that triggers reassessment. (See CA Code of Regs, Title 18, § 462.180(c)(2).) Moreover, once a corporation is formed, it is then subject to California’s $800 minimum annual franchise tax on corporations. Please consult an attorney and an accountant before making any changes to the title of your property.Can’t our kids just move into our house to avoid reassessment via Prop 19’s Death Tax?
Under current law (Prop. 19), children/grandchildren who inherit their parent’s/grandparent’s principal residence and make it their own principal residence within one year of the date of transfer can avoid full reassessment if they file the form for the “Homeowners Exemption” with the county assessor. However, the exclusion from reassessment is capped at the current assessed value plus $1 million. Any value above that combined figure is assessed at current market value and added to the assessed value of the property. In many parts of the state where property has appreciated dramatically, even children who move into the family home and make it their principal residence could be hit with a significant property tax increase.What can we do to help?
Spread the word that all registered voters in California can sign the petition to Repeal the Death Tax by going to RepealtheDeathTax.com and printing the petition at home. Tell everyone you know and please ask them to spread the word, too. You can also support the campaign by donating to “Repeal the Death Tax” by check or online. Your support helps the campaign buy advertising and reach more Californians to tell them about this important and time-limited effort. Please visit RepealtheDeathTax.com and click “Donate” for more information. Your help to Repeal the Death Tax is much needed, and we greatly appreciate you!
death tax calculator
Our dynamic Death Tax Calculator is in progress. Please check back soon or download our flyer.
contact your state representatives
Click the tabs labeled "Call" or "Write" below for sample messages and contact information.
Please ask your state representatives to be co-authors of SCA 4 to repeal the death tax and reinstate Proposition 58 so families are not hit with huge tax increases when a parent dies, and the children inherit a home or small business.
To find your California State Senators and Assemblymembers names, >> CLICK HERE <<
For a complete list of Assemblymembers’ phone numbers, >> CLICK HERE <<
For a complete list of State Senators’ phone numbers, >> CLICK HERE <<
To find your California State Senators and Assemblymembers names, >> CLICK HERE <<
For a complete list of Assemblymembers’ phone numbers, >> CLICK HERE <<
For a complete list of State Senators’ phone numbers, >> CLICK HERE <<
Please ask your state representatives to be co-authors of SCA 4 to repeal the death tax and to reinstate Proposition 58 so families are not hit with huge tax increases when a parent dies, and the children inherit a home or small business.
These critically important protections for California families were removed from the state constitution by Proposition 19, which seemed to be only about wildfire victims and seniors wanting to move to a new home. We need Proposition 58 restored to protect families from huge tax increases when a parent dies, and the next generation inherits the family’s property. We also need Proposition 193 restored to protect families when the children’s parents are deceased, and grandparents hand down the family’s property to their grandchildren. Without these protections, family homes and businesses may have to be sold because the property taxes are unaffordable. Your support to restore Proposition 58 and 193 to the state constitution will be greatly appreciated. Thank you.
To find your California State Senator and Assemblymember names, >> CLICK HERE <<
For a complete list of assemblymembers’ office mailing addresses, >> CLICK HERE <<
For a complete list of state senators’ office mailing addresses, >> CLICK HERE <<
These critically important protections for California families were removed from the state constitution by Proposition 19, which seemed to be only about wildfire victims and seniors wanting to move to a new home. We need Proposition 58 restored to protect families from huge tax increases when a parent dies, and the next generation inherits the family’s property. We also need Proposition 193 restored to protect families when the children’s parents are deceased, and grandparents hand down the family’s property to their grandchildren. Without these protections, family homes and businesses may have to be sold because the property taxes are unaffordable. Your support to restore Proposition 58 and 193 to the state constitution will be greatly appreciated. Thank you.
To find your California State Senator and Assemblymember names, >> CLICK HERE <<
For a complete list of assemblymembers’ office mailing addresses, >> CLICK HERE <<
For a complete list of state senators’ office mailing addresses, >> CLICK HERE <<
send a letter to the editor
Use the drop downs below to find regional contact information for a newspaper in your community. You can send the sample letter below, or tell your own story about how Prop. 19 is affecting your family. Letters to the editor are generally best kept to about 200 words in length and should be signed with your name, city and contact phone or email.
Sacramento Region
Sacramento Bee
2100 Q St.
Sacramento, CA 95816
viewpoints@sacbee.com
Circulation: 346,000
The Daily Democrat
711 Main St.
Woodland, CA 95695
news@dailydemocrat.com
Circulation: 11,000
Mountain Democrat
2889 Ray Lawyer Dr.
Placerville, CA 95667
Click here for letter submittal form.
Circulation: 15,000
Auburn Journal
1030 High St.
Auburn, CA 95603
ajournal@goldcountrymedia.com
Circulation: 13,000
Central Valley
Stockton Record
P.O. Box 900
Stockton, CA 95201
editor@recordnet.com
60,000
Fresno Bee
1626 E St.
Fresno, CA 93786-0001
Click here for letter submittal form.
157,456
Modesto Bee
1325 H St.
Modesto, CA 95354-2427
Click here for letter submittal form.
86,000
Bakersfield Californian
P.O. Box 440
Bakersfield, CA 93302-0440
Click here for letter submittal form.
70,000
San Francisco Bay Area
San Francisco Chronicle
901 Mission St.
San Francisco, CA 94103
Get letter submittal form here >
Circulation: 424,000
Contra Costa Times
175 Lennon Ln., Suite 100
Walnut Creek, CA 94598
dhatfield@bayareanewsgroup.com
Circulation: 194,000
Oakland Tribune
1970 Broadway, Suite 100
Oakland, CA 94612
kpfrommer@bayareanewsgroup.com
Circulation: 67,000
San Francisco Examiner
835 Market St., Suite 550
San Francisco, CA 94103-1906
dhussey@sfexaminer.com
Circulation: 62,000
Los Angeles County
Los Angeles Times
202 W. 1st St.
Los Angeles, CA 90012-4299
Click here for letter submittal form.
Circulation: 983,000
Santa Monica Daily Press
1640 5th St., Suite 218
Santa Monica, CA 90401-3325
ross@smdp.com
Circulation: 8,000
Los Angeles Daily News
21860 Burbank Blvd., Suite 200
Woodland Hills, CA 91367-7439
dnforum@dailynews.com
Circulation: 441,000
Long Beach Press-Telegram
727 Pine Ave.
Long Beach, CA 90813-4321
speakout@presstelegram.com
Circulation: 85,000
Central Coast
Ventura County Star
P.O. Box 6006
Camarillo, CA 93011-6006
letters@vcstar.com
Circulation: 103,730
Santa Barbara News-Press
P.O. Box 1359
Santa Barbara, CA 93102
voices@newspress.com
Circulation: 27,576
The Tribune
P.O. Box 112
San Luis Obispo, CA 93406
letters@thetribunenews.com
Circulation: 39,880
Santa Barbara Independent
122 W. Figueroa St.
Santa Barbara, CA 93101-3106
letters@independent.com
Circulation: 135,000 (weekly)
Other Southern California
Orange County Register
625 N. Grand Ave.
Santa Ana, CA 92701-4347
letters@ocregister.com
Circulation: 276,881
San Diego Union-Tribune
P.O. Box 120191
San Diego, CA 92112-0191
letters@uniontrib.com
Circulation: 296,331
Riverside Press Enterprise
1825 Chicago Ave., Suite 100
Riverside, CA 92507-2373
Click here for letter submittal form.
Circulation: 149,608
San Bernardino Sun
290 N. D St., Suite 102
San Bernardino, CA 92401-1734
opinions@inlandnewspapers.com
Circulation: 177,000
Sample letter:
To the editor,
Proposition 19 had a little-noticed provision in it that is causing families to have to sell homes and small businesses that parents had hoped to pass on to their children. Prop. 19 repealed Proposition 58, which was placed on the ballot in 1986 by a unanimous vote of the Legislature, then passed with the approval of over 75% of state voters. Prop. 58 protected family properties from reassessment when transferred between parents and children. Without it, property is reassessed to current market value when it is passed to children, with only limited exceptions, and many families face sharply higher property tax bills. This is forcing many families to sell properties, including small family businesses, after parents worked so hard for so many years to pay for them.
The Howard Jarvis Taxpayers Association is sponsoring Senate Constitutional Amendment 4, authored by Sen. Kelly Seyarto and with Assembly Member Mike Gipson as principal co-author, to repeal the changes that Prop. 19 made to tax assessments on intergenerational transfers of property. SCA 4 will restore Prop. 58 to the State Constitution. It will also restore Prop. 193 (1996), which similarly protects children whose parents have passed away.
SCA 4 protects the next generation in every community from being taxed out of the property their parents worked hard to acquire. It deserves your support.
voter registration info
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Contact Us
Email us at info@hjta.org for general questions.
Representatives of the media
Please call Susan Shelley, Vice President, Communications, at 213-384-9656.
Northern California Office
Howard Jarvis Taxpayers Association
1201 K Street, Suite 1030
Sacramento, CA 95814
Phone: 916-444-9950
Southern California Office
Howard Jarvis Taxpayers Association
621 South Westmoreland Avenue, Suite 200
Los Angeles, CA 90005
Phone: 213-384-9656