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Assessors urge fix to Prop 19’s intergenerational-transfer rules; warn fiscal and political barriers

November 19, 2025 | Board of Equalization, Other State Agencies, Executive, California


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Assessors urge fix to Prop 19’s intergenerational-transfer rules; warn fiscal and political barriers
County assessors told the Board of Equalization on Oct. 22 that the intergenerational‑transfer portion of Proposition 19 continues to produce confusion and local fiscal strain and that any changes will face high political and fiscal hurdles. Jeff Prang, president of the California Assessors Association, said the provision has already produced public anger: "I am persuaded beyond a shadow of a doubt that if the average person knew that that intergenerational transfer was in Prop 19, it never would have passed because there's a great deal of anger about that."

Speakers outlined two pathways to change: place a focused initiative on the ballot that would revise the intergenerational transfer rules, or pursue legislation that includes funding offsets to replace revenue the state would lose. Several assessors said the fiscal trade‑offs make legislative fixes difficult. "How would California respond to the financial impacts of changes to the intergenerational transfer aspect of Prop 19... where will they be made up elsewhere?" one assessor asked during discussion.

Chair Gaines noted the political reality of campaign spending around Prop 19 and, speaking from the dais, said he was outspent heavily during that fight: "I got outspent about 50,000,000 to 1,000,000." Assessors and the BOE agreed the topic requires more study and may need a new, narrowly tailored initiative to address the transfer rules without undoing other parts of Prop 19 that some support.

The meeting did not produce a formal decision. Board and assessor leaders said they will continue to explore options, coordinate with county offices and consider next steps in 2026.

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