Journal · selling # Lost your Altadena home in the Eaton Fire? Can Prop 19 move your tax base when you sell? If the Eaton Fire substantially damaged or destroyed the Altadena home you lived in, Prop 19 may let you sell it in its damaged state and move its taxable value to a replacement home anywhere in California that you buy or build within two years of the sale. You file form BOE-19-V with the Assessor of the county where the new home is, and the Assessor decides whether you qualify. Published October 21, 2026 · Reviewed October 22, 2026 · 8 min By Sidney Manzo, CA DRE #01108914 · RE/MAX Dream Properties (ASLG Inc), CA DRE #02142193 [Journal](https://realestateworks.com/journal) · selling Altadena · Prop 19 · Eaton Fire · base year value transfer · BOE-19-V · disaster relief General information, not legal or tax advice. Sidney Manzo is a real estate agent, not an attorney or tax adviser. Confirm your eligibility with the Assessor and ask a CPA or attorney how these rules apply to you. Rules as of October 21, 2026; they change, so check the official sources listed below. ## Can I keep my tax base if I sell my fire-damaged home? Possibly. Under Proposition 19, carried out by Revenue and Taxation Code section 69.6, a victim of wildfire or natural disaster may transfer the taxable value of their principal residence to a replacement dwelling they buy or build as their principal residence within two years of the sale of the original property, subject to the conditions in that section. The statute applies on and after April 1, 2021, and it says the value is not transferred until the original property is sold. The State Board of Equalization's claim form, BOE-19-V, says the replacement primary residence can be located anywhere in California. The Assessor decides each claim, so confirm with the Assessor before you list. ## Who qualifies under BOE-19-V? BOE-19-V and the State Board of Equalization's Proposition 19 questions and answers (Letter To Assessors No. 2024/044) list these conditions. Confirm each one with the Assessor. ### The home was your principal residence BOE-19-V says the original home must have been your principal place of residence, eligible for the homeowners' or disabled veterans' exemption, at the time of the wildfire or disaster. The Board of Equalization's 2024 guidance also lists the time the home was sold, or within two years of buying or building the replacement, as qualifying dates. ### The damage was substantial The Board of Equalization's Publication 802 says physical damage must amount to more than 50 percent of the land's or improvement's market value immediately before the disaster. Revenue and Taxation Code section 69.6 adds that damage includes a loss in value from restricted access caused by the wildfire or natural disaster. ### You sell it in its damaged state BOE-19-V says the original primary residence must be sold in its damaged state. The Board of Equalization's 2024 guidance says there is no age requirement for victims of wildfire or natural disaster. ### You buy or build the replacement within two years BOE-19-V says the replacement must be purchased or newly constructed within two years of the sale of the original primary residence, and the Board of Equalization's 2024 guidance says that can be before or after the sale. Under BOE-19-V, you must own and occupy the replacement as your principal place of residence when you file the claim. ### What about a Governor's proclamation? BOE-19-V asks whether the Governor proclaimed a state of emergency for the disaster, while the Board of Equalization's 2024 guidance says a wildfire does not require a proclamation of a state of emergency. Ask the Assessor how this applies to the Eaton Fire. ### How much can the replacement cost? BOE-19-V compares the replacement's value with the original home's value: up to 100 percent if you buy or build before the sale, 105 percent within the first year after the sale, and 110 percent within the second year. If the replacement is worth more, BOE-19-V says partial relief is available, and the difference is added to the factored base year value that is transferred. The Board of Equalization's 2024 guidance also says a disaster base year value transfer does not count towards a person's three-time limit. Your CPA or the Assessor can run your numbers. ## What if I rebuild instead, or keep the property while I decide? The State Board of Equalization's 2024 guidance says the section 69.6 disaster relief provisions do not apply to property that was rebuilt following damage or destruction, but rather to an original property that was sold in its damaged state. It adds that an owner who rebuilt may be eligible to transfer the base year value if they are at least age 55 or severely and permanently disabled, as long as all the other requirements are met. Ask the Assessor before you choose. Rebuilding has its own relief. The Board of Equalization's Publication 802 (updated May 2026) says you keep your previous factored base year value if the property is rebuilt in a like or similar manner, and it extends the time to rebuild to eight years for properties damaged or destroyed in the January 2025 Eaton Fire. It also says that if you rebuild under Revenue and Taxation Code section 70.5, you cannot receive both a base year value transfer to another property and this new construction exclusion. ### Taxes on the damaged property in the meantime Misfortune and calamity relief may reduce the assessed value of a damaged property. For the 2025 Eaton Fire, the Board of Equalization's Publication 802 says the time to file is extended to the later of 24 months or the time specified in the county ordinance. Confirm your filing deadline with the Assessor, which takes misfortune and calamity questions at relief@assessor.lacounty.gov or (213) 974-8658. If you received a Notice of Assessed Value Change, the LA County Assessor's disaster relief page points to its Notices to Property Owners tab for an explanation. ## How and when do I file BOE-19-V? BOE-19-V says a claim must be filed with the Assessor of the county in which the replacement property is located, within three years of the date of purchase or completion of new construction, and that prospective relief is available for late-filed claims. Under Revenue and Taxation Code section 69.6, a late claim's transfer applies starting with the lien date of the assessment year in which the claim is filed. If you buy first, BOE-19-V says the base year value transfers as of the latest qualifying event, so you will be responsible for the increased taxes on your replacement primary residence until your original primary residence is sold. ### Other disaster transfer options The State Board of Equalization's disaster relief page also describes, under certain circumstances, a transfer to a comparable replacement property within the same county and within five years after the disaster (section 69), where the replacement must not exceed 120 percent of the damaged property's value, and, for a principal residence damaged in a Governor-proclaimed disaster, a transfer to another county under section 69.3 only if that county has adopted an ordinance that allows such transfers. Your Assessor can tell you which path fits. ### Before you list If you have a fire claim or lawsuit, talk with your attorney before you list. Sidney Manzo can help you price the damaged home or lot and plan the sale around these deadlines. ## Related Altadena seller resources - [The 55-and-older and family transfer rules](https://realestateworks.com/journal/how-does-prop-19-affect-selling-or-inheriting-a-home) - [Selling an Altadena lot after the Eaton Fire](https://realestateworks.com/journal/should-i-sell-my-altadena-lot-after-the-eaton-fire) - [Selling a house as-is in California](https://realestateworks.com/journal/can-you-sell-a-house-as-is-in-california) ## Questions homeowners ask next **Can I transfer my property tax base if my house burned in the Eaton Fire?** Possibly. Under Revenue and Taxation Code section 69.6 and the State Board of Equalization's form BOE-19-V, a wildfire victim may sell a substantially damaged or destroyed principal residence in its damaged state and transfer its taxable value to a replacement home anywhere in California that is bought or built within two years of the sale. The claim is filed with the Assessor of the county where the replacement is located, and the Assessor decides eligibility. Sidney Manzo, a licensed California real estate agent who has been in real estate since 1990, can help you price the damaged property with a free home review. **Do I have to be 55 or older to use Prop 19 after a wildfire?** No. The State Board of Equalization's Proposition 19 guidance says there is no age requirement for persons who are severely and permanently disabled or victims of wildfire or natural disaster. The other conditions on BOE-19-V still apply: the home was your principal residence, it was substantially damaged or destroyed, you sell it in its damaged state, and you buy or build a replacement within two years of the sale and live in it when you file. Confirm your eligibility with the Assessor before you list, and ask a CPA how it affects your plans. **If I rebuild and then sell, can I still take my old tax base with me?** Not under the disaster provision. The State Board of Equalization's 2024 guidance says the section 69.6 disaster relief provisions do not apply to property that was rebuilt following damage or destruction, but to an original property that was sold in its damaged state. After rebuilding, you may be eligible to transfer the base year value if you are at least age 55 or severely and permanently disabled, as long as all the other requirements are met. Ask the Assessor before you decide whether to rebuild or sell. **How long do I have to buy a new house after I sell my burned lot?** Under BOE-19-V, the replacement must be purchased or newly constructed within two years of the sale of the original home, and the State Board of Equalization's 2024 guidance says that can be before or after the sale. The claim must be filed within three years of the date of purchase or completion of new construction, and BOE-19-V says prospective relief is available for late-filed claims. If you buy first, BOE-19-V says you will be responsible for the increased taxes on the replacement until the original home is sold. Confirm the dates for your sale with the Assessor. **Can I buy a more expensive home and still keep part of my old tax base?** Partially. BOE-19-V allows a replacement worth up to 100 percent of the original home's value if it is bought or built before the sale, 105 percent within the first year after the sale, or 110 percent within the second year. If the replacement is worth more, the State Board of Equalization's form says partial relief is available: the difference is added to the factored base year value that is transferred. Your CPA or the Assessor can run your numbers. Sidney Manzo can help you price the damaged property so the comparison starts from a realistic figure. Thinking about selling in Altadena? Sidney will prepare a free home value review. [Get my free home review](https://realestateworks.com/valuation?city=altadena#valuation-form) ## Sources - [res.cloudinary.com/los-angeles-county-assessor/image/upload/v1622785296/Form/BOE-19-V.pdf](https://res.cloudinary.com/los-angeles-county-assessor/image/upload/v1622785296/Form/BOE-19-V.pdf) - [boe.ca.gov/proptaxes/pdf/lta24044.pdf](https://www.boe.ca.gov/proptaxes/pdf/lta24044.pdf) - [boe.ca.gov/proptaxes/pdf/lta26022.pdf](https://www.boe.ca.gov/proptaxes/pdf/lta26022.pdf) - [boe.ca.gov/proptaxes/disaster-relief.htm](https://www.boe.ca.gov/proptaxes/disaster-relief.htm) - [leginfo.legislature.ca.gov/faces/codes\_displaySection.xhtml?lawCode=RTC§ionNum=69.6](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=69.6) - [assessor.lacounty.gov/tax-relief/disaster-relief](https://assessor.lacounty.gov/tax-relief/disaster-relief) ## Who can help me sell in Altadena? Sidney Manzo, your local agent in Altadena, can prepare your home value review, price the home and guide the sale. Sidney Manzo, CA DRE #01108914, licensed in California; 155+ closed sales; RE/MAX Hall of Fame; member of the Pasadena Association of REALTORS® and C.A.R. [About Sidney Manzo](https://realestateworks.com/about) · [Get my free home review](https://realestateworks.com/valuation?city=altadena#valuation-form). RE/MAX Dream Properties (ASLG Inc), CA DRE #02142193 Published October 21, 2026 · Last reviewed October 22, 2026 This note is not an appraisal and not legal, tax, or foreclosure advice. Nothing on this page creates a listing agreement. Equal Housing Opportunity. ## Also in the catalog - [Should I sell my Altadena lot after the Eaton Fire?](https://realestateworks.com/journal/should-i-sell-my-altadena-lot-after-the-eaton-fire) Altadena owners deciding whether to sell a lot or build again should compare a construction estimate with a written opinion of likely lot value and check the County rebuilding resources first. General information, not legal or tax advice; your insurance adviser, CPA and attorney handle those questions. - [How does Prop 19 affect selling or inheriting a home in California?](https://realestateworks.com/journal/how-does-prop-19-affect-selling-or-inheriting-a-home) Prop 19 lets owners 55 or older, severely disabled owners and victims of a wildfire or natural disaster move a home's taxable value to a replacement home, and limits the parent-child exclusion to a family home that was the parent's and becomes the child's principal residence, or a family farm (California State Board of Equalization). General information, not legal or tax advice. - [Can I sell my house with tenants in it in California?](https://realestateworks.com/journal/can-i-sell-my-house-with-tenants-in-it-california) Yes, you can list a rented home, and the state's just-cause list for ending a tenancy in Civil Code section 1946.2 doesn't include a sale. You can sell with the tenant in place or end the tenancy only for a listed reason with any relocation owed, and Pasadena and unincorporated LA County add their own rules. --- Sidney Manzo, CA DRE #01108914 · RE/MAX Dream Properties (ASLG Inc), CA DRE #02142193 · (626) 296-2900 Source page: https://realestateworks.com/journal/eaton-fire-prop-19-tax-base-transfer-altadena