California Proposition #19 passed in November election, with 8,534,173 or 51.1% of the vote. This proposition will allow eligible homeowners to transfer their tax assessments anywhere in the state. Tax assessments can be transferred to more expensive homes with an upward adjustment. Persons 55 and older, with disabilities or victims of natural disaster or hazardous waste contamination can now transfer their tax assessments from one to three. Secondary properties, such as vacation homes or rentals, inherited from parents to children or from grandparents to grandchildren can be reassessed at market value when transferred, with the first one million dollars being exempt from reassessment. On inherited primary properties, the parent or grandparent can transfer the property without the property’s tax assessment resetting to market value. The additional revenue from generated from this proposition will be used by schools and wildlife agencies through the California Fire Response Fund and the County Revenue Protection Fund.