Proposition 19 is a California law passed in 2020 that changes how property taxes work when people move or inherit homes. It lets homeowners who are 55 or older, disabled, or victims of wildfires and natural disasters transfer their low property tax base to a new primary home anywhere in the state, so they don’t face a big tax increase when relocating. At the same time, it limits the tax break for inherited properties: children or grandchildren can only keep the lower tax base if they live in the home as their primary residence, and even then the benefit is capped if the property value is much higher than the old tax base. The extra tax revenue from these changes is directed to wildfire response and local government funding.