Does Prop 19 apply to grandparent-to-grandchild transfers?

When the middle generation has died and the exclusion is available, every other Prop 19 condition applies exactly as it would to a parent-child transfer. The property must have been your grandparent's principal residence, and you as the grandchild must move in and make it your own principal residence; a rental or a vacation property coming from a grandparent receives no exclusion at all and is reassessed to full market value. The relief is capped the same way and claimed on the same timetable, with one difference that matters at the counter: the claim goes to the county assessor on Form BOE-19-G rather than BOE-19-P. The questions on how much value is excluded and on where to file and by when cover the limits and the deadlines for both filings. What is particular to grandchildren is proving the death of the middle generation. The assessor is being asked to accept that every child of the transferring grandparent through whom you are related died before the transfer, and the death certificates belong in the file with the claim. The timing can be uncomfortably close. If your grandmother dies in March and your father dies in May, the transfer happened while the middle generation was living, and the exclusion is unavailable regardless of what anyone intended. Where a grandchild is the intended recipient, that is worth mapping out in the trust document itself, and revisiting as the family changes, rather than leaving it to be discovered later.