Proposition 19

Proposition 19

Proposition 19 – The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act

On November 3, 2020, California voters approved Proposition 19, The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act.

To assist taxpayers, the following tabs provide general information on Proposition 19. Please continue to visit the California State Board of Equalization (BOE) website for updates, as additional legislation will provide further clarification.

For assistance or questions, please contact the Property Tax Department by phone at 1-916-274-3350 or by e-mail.

To assist taxpayers, below are comparison charts reflecting the effects of Proposition 19.

PARENT-CHILD & GRANDPARENT-GRANDCHILD EXCLUSION

  Proposition 58/193 (Former Law) Proposition 19 (Current Law)
Principal Residence
  • Principal residence of transferor
  • No value limit
  • Residence and homesite (excess land may be excluded as "other property")
  • Principal residence of transferor and transferee
  • Value limit of current taxable value plus $1,000,000 (as biennially adjusted)
  • Family homes and farms
Other Real Property
  • Transferor lifetime limit of $1,000,000 of factored base year value
  • Eliminates exclusion for other real property other than the principal residence
Grandparent-Grandchild Middle Generation Limit
  • Parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
  • No change:  parent(s) of grandchild, who qualifies as child(ren) of grandparent, must be deceased on date of transfer
Filing Period
  • File claim within 3 years or before transfer to third party
  • File for homeowners' exemption within 1 year of transfer
  • File claim for exclusion within 3 years or before transfer to third party
Implementing Statute
  • Revenue & Taxation Code section 63.1 (implements Propositions 58/193)
  • Revenue and Taxation Code section 63.2 (implements Proposition 19)
Important Dates
  • Through February 15, 2021
  • Effective February 16, 2021

BASE YEAR VALUE TRANSFER – PERSONS AT LEAST AGE 55/DISABLED

  Propositions 60/90/110 (RTC Section 69.5) Proposition 19 (RTC Section 69.6)
Type of Property
  • Principal residence
  • Principal residence
Timing
  • Purchase or newly construct residence within 2 years of sale
  • Purchase or newly construct residence within 2 years of sale
Location of Replacement Home
  • Anywhere in California
Value Limit
  • Equal or lesser value
    • 100% if replacement purchased/newly constructed prior to sale
    • 105% if replacement purchased/newly constructed in first year after sale
    • 110% if replacement purchased/newly constructed in second year after sale
  • Any value
  • No adjustment to transferred base year value if the replacement property is of equal or lesser value than the original property's market value. “Equal or lesser value” means:
    • 100% if replacement purchased/newly constructed prior to sale
    • 105% if replacement purchased/newly constructed in first year after sale
    • 110% if replacement purchased/newly constructed in second year after sale
  • Amount above “equal or lesser value” is added to transferred value
How many transfers?
  • One time
  • Exception:  After using once for age, second time for subsequent disability
  • Three times
Implementing Statute
  • Revenue & Taxation Code section 69.5 (implements Propositions 60/90/110)
  • Revenue and Taxation Code section 69.6 (implements Proposition 19)
Important Dates
  • Replaced by Proposition 19 (Revenue and Taxation Code section 69.6)
  • Effective April 1, 2021

BASE YEAR VALUE TRANSFER – INTRACOUNTY DISASTER RELIEF

  Proposition 50 (RTC Section 69) Proposition 19 (RTC Section 69.6)
Type of Property
  • Any type of property
  • Principal residence
Timing
  • Purchase or newly construct property within 5 years of disaster
  • Purchase or newly construct residence within 2 years of sale
Location of Replacement Property
  • Within same county
  • Anywhere in California
Value Limit
  • Any value
  • Amount above 120% is added to transferred value
  • Any value
  • No adjustment to transferred base year value if the replacement property is of equal or lesser value than the original property's market value. “Equal or lesser value” means:
    • 100% if replacement purchased/newly constructed prior to sale
    • 105% if replacement purchased/newly constructed in first year after sale
    • 110% if replacement purchased/newly constructed in second year after sale
  • Amount above “equal or lesser value” is added to transferred value
Type of Disaster
  • Disaster for which the Governor proclaims a state of emergency
  • Wildfire, as defined, or natural disaster as declared by the Governor
Implementing Statute
  • Revenue & Taxation Code section 69 (implements Proposition 50)
  • Revenue and Taxation Code section 69.6 (implements Proposition 19)
Important Dates
  • Effective July 1, 1985
  • Effective April 1, 2021

BASE YEAR VALUE TRANSFER – INTERCOUNTY DISASTER RELIEF

  Proposition 171 (RTC Section 69.3) Proposition 19 (RTC Section 69.6)
Type of Property
  • Principal residence
  • Principal residence
Timing
  • Purchase or newly construct principal residence within 3 years of disaster
  • Purchase or newly construct principal residence within 2 years of sale
Location of Replacement Home
  • Anywhere in California
Value Limit
  • Equal or lesser value
    • 105% if purchased/newly constructed in first year after disaster
    • 110% if purchased/newly constructed in second year after disaster
    • 115% if purchased/newly constructed in third year after disaster
  • Any value
  • No adjustment to transferred base year value if the replacement property is of equal or lesser value than the original property's market value. “Equal or lesser value” means:
    • 100% if replacement purchased/ newly constructed prior to sale
    • 105% if replacement purchased/ newly constructed in first year after sale
    • 110% if replacement purchased/ newly constructed in second year after sale
  • Amount above “equal or lesser value” is added to transferred value
Type of Disaster
  • Disaster for which the Governor proclaims a state of emergency
  • Wildfire, as defined, or natural disaster as declared by the Governor
Implementing Statute
  • Revenue & Taxation Code section 69.3 (implements Proposition 171)
  • Revenue and Taxation Code section 69.6 (implements Proposition 19)
Important Dates
  • Effective October 20, 1991
  • Effective April 1, 2021

Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.

Refer to the guidance issued below in the form of Letters to Assessors and Chief Counsel Memos regarding Proposition 19.

Letters to Assessors

Proposition 19 General Information

Intergenerational Transfer Exclusion

Base Year Value Transfer

Rulemaking

Chief Counsel Memos

Notes

  1. This memorandum, including questions and answers, represent the initial thoughts of the Legal Department and may be subject to change.

Rulemaking

Below you will find information regarding the rulemaking process related to Proposition 19.

Proposition 19's provisions became operative on February 16, 2021 (for intergenerational transfer exclusions) and April 1, 2021 (for base year value transfers). Effective September 30, 2021, Senate Bill 539 (Stats. 2021, ch. 427) added sections 63.2 and 69.6 to the Revenue and Taxation Code to implement the provisions of Proposition 19. As more information becomes available and more questions arise, these FAQs will be updated with additional questions and answers. Please check back often for updates.

  1. What is the effective date of Proposition 19?
    Proposition 19, which was passed by the California voters on November 3, 2020, became effective on December 16, 2020, the 5th day after the Secretary of State certified the election. However, the changes to the parent-child and grandparent-grandchild exclusion became operative on February 16, 2021, and the base year value transfer provisions became operative on April 1, 2021. (But, see answers to Base Year Value Transfer FAQ #4 and Parent-Child and Grandparent-Grandchild Transfer FAQ #1 and #8.)
  2. Does the State Board of Equalization have the authority to extend or change Proposition 19's operative dates of February 16, 2021 or April 1, 2021?
    Because the operative dates are part of the California Constitution, the State Board of Equalization (BOE) does not have the authority to extend or change Proposition 19's operative dates.

Base Year Value Transfers

  1. I recently sold my home and am currently in escrow to purchase a replacement home. How do I transfer the base year value to my new home? Can this be done via escrow?
    In order to receive the Proposition 19 base year value transfer, a claim form must be filed after both transactions have been completed and you are living in the replacement home. This is not done through escrow.
  2. Where do I get a claim form to transfer my base year value?
    Proposition 19 base year value transfer claim forms are available from and filed with the Assessor of the county where the replacement home is located. The contact information for all 58 County Assessors, is available on the BOE's website.
  3. Under Proposition 19, will I qualify for the base year value transfer if I purchase my replacement home first before selling my original home?
    As long as one transaction occurs on or after April 1, 2021, and the original home is sold within two years of the purchase of the replacement home, the base year value of the original home can be transferred to the replacement home under Proposition 19. A base year value transfer occurs as of the later of either (1) the date of sale of the original home, or (2) the purchase or completion of new construction of the replacement home. If you purchase the replacement home prior to selling your original home, you will be responsible for property taxes based on the full fair market value of the replacement home for the period between the date of purchase and date of sale. There will be no refund for this period.
  4. Under Proposition 19, will I qualify for the base year value transfer if I sold my original home on June 1, 2020 and purchase a replacement home on or after April 1, 2021?
    Since the replacement home was purchased (1) on or after April 1, 2021, and (2) within two years of the sale of the original home (in this case, on or before June 1, 2022), the timing requirements for the base year value transfer have been met. As long as all other requirements have been met, you should qualify for a base year value transfer.
  5. If I have already used my one-time base year value transfer under the provisions of Proposition 60/90, can I still transfer that base year value three more times under Proposition 19?
    Under Proposition 19, three transfers will be allowed for homeowners who are over age 55 or physically and permanently disabled, regardless of whether a property owner previously transferred a base year value under Propositions 60/90 and Proposition 110.
  6. Under Proposition 19, can I transfer my base year value to a home of any value?
    If the replacement home is of equal or lesser value than the original home, then the original home's factored base year value may be transferred to the replacement home without any value adjustment. In general, "equal or lesser value" means:
    • 100% or less of the full cash value of the original home if a replacement home is purchased or newly constructed before the sale of the original home, or
    • 105% or less of the full cash value of the original home if a replacement home is purchased or newly constructed within the first year after the sale of the original home, or
    • 110% or less of the full cash value of the original home if a replacement home is purchased or newly constructed within the second year after the sale of the original home.

    However, if the full cash value of the replacement home is greater than the adjusted full cash value of the original home, the base year value of the original home may still be transferred to the replacement home, but with any excess value above the adjusted full cash value of the original home added on. Thus, the new taxable value of the replacement home would be the sum of the adjusted base year value of the original home plus the difference between the full cash values of the original home, as described above, and the replacement home.

    For example, an original home was sold and had a full cash value of $400,000 and a factored base year value of $100,000 at the time of sale. If a replacement home is purchased in the first year after the sale for a full cash value of $600,000, then 105 percent of the full cash value of the original home is compared to the full cash value of the replacement home. The original home's adjusted full cash value equals $400,000 X 105% = $420,000. The difference between the full cash value of the replacement dwelling ($600,000) and the adjusted full cash value of the original property ($420,000) is added to the factored base year value ($600,000 - $420,000 = $180,000 + $100,000 = $280,000). Thus, the replacement home will have a taxable value of $280,000.

  7. I am selling my home and looking for another home to purchase. However, I have lived in my home for less than two years. Is there a minimum time period for living in the original home in order to take advantage of the Proposition 19 base year value transfer?
    One of the requirements of the Proposition 19 base year value transfer is that the original home must be eligible for the homeowners' or disabled veterans' exemption either at the time of sale or within two years of the purchase of the replacement home. “Eligible for” means that the homeowner must own and occupy the home as a principal residence. Thus, there is no set time period for which the homeowner must occupy the original home prior to its sale; all that is required is that the original home be the primary residence at the time of sale and, thus, eligible for either the homeowners' or disabled veterans' exemption.
  8. Is Proposition 19 retroactive to disasters that occurred in 2020?
    Proposition 19 is effective on and after April 1, 2021, and requires that a replacement home be purchased or newly constructed within two years of the sale of the original home in its damaged condition. The base year value transfer under Proposition 19 is not dependent on the date of the disaster.
  9. I am over age 55 and selling my home. However, in order to afford another home, my child must be on title to the replacement home with me. Will I still be able to transfer my base year value if I am not the sole owner of the replacement home?
    As long as you were the owner of the original home and it was your principal residence either at the time of sale or within two years of the purchase of the replacement home, you will be the person eligible (the claimant) to transfer its base year value. The law does not require the claimant to be the sole owner of the replacement dwelling. Thus, as long as all co owners of the replacement dwelling purchase the property together and you are one of the purchasers, the fact that your child is also on title to the replacement home would not affect your eligibility for the Proposition 19 base year value transfer. Even though you may own only a partial interest in the replacement home, you will be able to transfer your base year value to the entire replacement home.
  10. I moved into my father's home to help with his care. Upon his death on June 15, 2021, I inherited the home and qualified for the intergenerational transfer as a family home. The home is my primary residence. I am over age 55. Will I be able to sell this inherited home, buy another home, and transfer the tax base?
    An inherited property may be considered an original home for purposes of the Proposition 19 base year value transfer, as long as you own and occupy the home as a principal residence either at the time of sale or within two years of the purchase or new construction of your replacement home. As long as all other requirements are met, you should be able to transfer the base year value of your inherited family home to a replacement home.
  11. To qualify for the base year value transfer, does the homeowner have to be (1) age 55 or over AND (2) disabled AND (3) a victim of a disaster?
    Under Proposition 19, a homeowner may qualify for the base year value transfer under any one of the three categories listed; the homeowner does not need to meet all three categories in order to qualify. However, the homeowner must meet at least one of the qualifications on the date that the original property is sold.

For more questions and answers on base year value transfers, please refer to Letter To Assessors No. 2022/009, Implementation of Proposition 19: Base Year Value Transfers, and Letter To Assessors No. 2021/026, Base Year Value Transfers for Governor‑Proclaimed Disasters.

Parent-Child and Grandparent-Grandchild Transfers

  1. Is Proposition 19 retroactive and would it cause property transfers that have already received the benefit of Proposition 58 (Parent-Child Exclusion) to be reassessed?
    Proposition 19 is not retroactive and transfers that have already occurred under the benefit of Proposition 58 will not now be subject to reassessment. Under the provisions of Proposition 19, Proposition 58 applies to transfers that occur on or before February 15, 2021, and Proposition 19 applies to transfers that occur on or after February 16, 2021. However, because February 15, 2021 is a state holiday and statutes extend for one day the deadline to perform any act that is due on a state holiday, transfers evidenced by a recorded deed and transfers by an unrecorded deed may be accomplished by February 16, 2021 and still be eligible for the Proposition 58 exclusion. However, since the change in ownership of inherited property does not involve an act that is required to be performed or the filing of any instrument (i.e., by law, the transfer is deemed to have occurred on the date of the decedent's death), property must be inherited by February 15, 2021 for subdivision (h) of Section 2.1 to apply.
  2. If a family home is gifted to two children, do both children have to reside in the family home as their primary residence in order to receive the parent-child exclusion under Proposition 19?
    Both children do not need to reside in the residence in order to be eligible to receive the parent-child transfer exclusion under the provisions of Proposition 19. As long as at least one of the children who were gifted the family home resides in the residence and applies for either the homeowners' or disabled veterans' exemption within one year of the transfer, and all other requirements have been met, then the parent-child (intergenerational) transfer exclusion should be allowed.
  3. Under Proposition 19, if I inherit my parent's family home and move into it, establishing it as my principal residence, must I live continually in the home to receive the parent-child exclusion? What happens if I move somewhere else?
    At least one eligible transferee must continually live in the property as their family home for the property to maintain the exclusion. Thus, once the property is no longer your principal residence, it will receive a new taxable value as of the lien date following the date you no longer occupy the property as your principal residence. The new taxable value will be the fair market value of the home on the date you inherited it, adjusted each year after for the inflation factor, and enrolled as of the lien date following the date you moved out.
  4. Does Proposition 19 apply to a transfer between parents and children of a rental home?
    No, Proposition 19 limits the parent-child transfer exclusion to a transfer of (1) a family home that is the principal residence of the transferor and becomes the principal residence of the transferee, or (2) a family farm. Thus, the transfer of a rental home between parents and children would not qualify for the exclusion.
  5. Do we need to submit our claim for the parent/child exclusion prior to the February 16, 2021 operative date to qualify for the exclusion under Proposition 58/193?
    As long as the date of transfer or change in ownership of real property between parent and child occurs on or before February 15, 2021, the transfer will qualify for the exclusion under Proposition 58/193. Therefore, a claim will be considered timely if it is filed with the County Assessor (1) within three years of the date of transfer or before a transfer to a third party, whichever is earlier, or (2) within six months of the date of notice of supplemental or escape assessment if issued after the expiration of the first deadline. Thus, to qualify for the Propositions 58/193 exclusion, the claim does not need to be filed by February 16, 2021.
  6. Under Proposition 19, will I still be eligible for the parent-child exclusion if the value of the family home is greater than $1 million dollars?
    The value limit under Proposition 19 is the sum of the factored base year value plus $1 million. If the market value exceeds this limit, the amount exceeding the value limit will be added to the factored base year value. Thus, as long as all other qualifications have been met, you are still entitled to the exclusion, with an adjusted taxable value to account for the excess over the value limit.

    For example, a family home has a factored base year value (FBYV) of $300,000 and a fair market value of $1,500,000. The excluded amount under Proposition 19 is $1,300,000 ($300,000 + $1,000,000 = $1,300,000). The difference of $200,000 ($1,500,000 - $1,300,000 = $200,000) is added to the property's FBYV. Thus, the adjusted base year value is $500,000 (FBYV $300,000 + difference of $200,000).

  7. If a parent died prior to the February 16, 2021 operative date and the Assessor does not become aware of the death until a year later and reassesses the property as of the date of death, are the parent-child exclusion provisions applied under Proposition 58 or Proposition 19?
    The date of death is the date of change in ownership. Thus, the law in effect as of the date of death will apply. Proposition 19 is clear that Proposition 58 applies to dates of death that occur on or before February 15, 2021, and Proposition 19 applies to dates of death that occur on or after February 16, 2021.
  8. My deed was signed and notarized, and I submitted it for recording at my local County Recorder's office prior to the February 15, 2021 deadline. What if my deed did not record by the February 15, 2021 deadline? Must my deed be recorded prior to that date in order to still be under the Proposition 58/193 provisions?
    As long as the date of transfer is on or before February 15, 2021, the transfer will qualify for the Proposition 58/193 exclusion, as long as all other qualifications are met. However, because February 15, 2021 was a state holiday and statutes extend for one day the deadline to perform any act that is due on a state holiday, transfers evidenced by recorded deed and transfers by unrecorded deed may be accomplished by February 16, 2021 and still be eligible for the Proposition 58 exclusion. Property Tax Rule 462.260 makes clear that the recordation date of a deed is rebuttably presumed to be the transfer date. This means that if evidence is shown that the transfer occurred prior to the recordation date, the Assessor should accept that earlier date. Such evidence could be, for example, the date of a notarized document of transfer, such as a deed.
  9. How is a property held in a trust affected by Proposition 19?
    The administration of a trust is governed by the trust instrument itself. For properties held in trusts, Revenue and Taxation Code section 61(h) provides that a change in ownership occurs when any interests in real property vest in persons other than the trustor or the trustor's spouse or registered domestic partner when a revocable trust becomes irrevocable (also see Property Tax Rule 462.260). This typically occurs upon the death of the trustor. Thus, the date of death is considered to be the date of change in ownership. Proposition 19 is clear that Proposition 58 applies to transfers that occur on or before February 15, 2021, and Proposition 19 applies to transfers that occur on or after February 16, 2021.
  10. How do I apply for the homeowners' exemption or disabled veterans' exemption within one year of the transfer to qualify for the parent-child or grandparent-grandchild exclusion, as required by Proposition 19?
    To apply for the homeowners' exemption or disabled veterans' exemption, a claim must be filed with the County Assessor. Form BOE-266, Claim for Homeowners' Property Tax Exemption, is the claim form to apply for the homeowners' exemption, and form BOE‑261-G, Claim for Disabled Veterans' Property Tax Exemption, is the claim form for the disabled veterans' exemption. Both forms can be obtained from and submitted to the local County Assessor's office where the property is located.
  11. I still have questions on the parent-child and grandparent-grandchild provisions of Proposition 19. Who do I contact to discuss?
    If you have further questions, you may call the State Board of Equalization's Property Tax Department, County-Assessed Properties Division at 1-916-274-3350 or contact us by e-mail.

For more questions and answers on parent-child and grandparent-grandchild (intergenerational) transfers, please refer to Letter To Assessors No. 2022/012, Implementation of Proposition 19 Intergenerational Transfer Exclusion.

Note: If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or its implementation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.

To assist taxpayers, below you will find information on legislation related to Proposition 19.

2023-24 Legislative Session

Bill Number Title Author BOE Analyses
Senate Bill 890 Property Taxation: Change of Ownership and Base Year Value Transfers Senate Committee on Governance and Finance
Senate Constitutional Amendment 4 Property Taxation: Principal Residence and Family Home Transfers Seyarto Introduced 03/06/23

2021-22 Legislative Session

Bill Number Title Author BOE Analyses
Assembly Constitutional Amendment 9 Transfers of Principal Residences Kiley Introduced 05/03/21
Senate Bill 539 Intergenerational Transfers of Real Property: Base Year Value Transfers Hertzberg Amended 07/13/21
Amended 05/28/21
Introduced 02/19/21
Senate Bill 668 Change in Ownership: Inheritance Exclusion Bates Amended 04/27/21
Senate Bill 989 Taxable Value Transfers: Disclosure and Deferment Hertzberg Amended 08/15/22
Amended 06/29/22
Amended 06/13/22

Note: Please visit the California Legislative Information website for the latest updates on legislation.

PROPOSITION 19 FILING REQUIREMENTS CHECKLIST

Important: Obtain and file form(s) with the Assessor of the county where the property is located.

Intergenerational Transfer Exclusion – Parent/Child

Type of Relief Forms to File Name of Form Filing Deadlines
Family Home BOE-261-G or BOE-266 Claim for Disabled Veterans' Property Tax Exemption or Claim for Homeowners' Property Tax Exemption Within 1 year from date of death or transfer. (Exclusion will be applied prospectively if filed after 1-year period.)
BOE-19-P Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021 Within 3 years from date of death or transfer, or before transfer to 3rd party, whichever is earlier.
Family Farm BOE-19-P Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021 Within 3 years from date of death or transfer, or before transfer to 3rd party, whichever is earlier.

Intergenerational Transfer Exclusion – Grandparent/Grandchild

Type of Relief Forms to File Name of Form Filing Deadlines
Family Home BOE-261-G or BOE-266 Claim for Disabled Veterans' Property Tax Exemption or Claim for Homeowners' Property Tax Exemption Within 1 year from date of death or transfer. (Exclusion will be applied prospectively if filed after 1-year period.)
BOE-19-G Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021 Within 3 years from date of death or transfer, or before transfer to 3rd party, whichever is earlier.
Family Farm BOE-19-G Claim for Reassessment Exclusion for Transfer Between Grandparent and Grandchild Occurring on or After February 16, 2021 Within 3 years from date of death or transfer, or before transfer to 3rd party, whichever is earlier.

Base Year Value Transfer

Type of Relief Forms to File Name of Form Filing Deadlines
Age 55 or Older BOE-19-B Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.
Severely and Permanently Disabled BOE-19-D and BOE-19-DC Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons, and Certificate of Disability Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.
Victim of Wildfire or Natural Disaster BOE-19-V Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire or Other Natural Disaster Within 3 years of the date a replacement dwelling is purchased, or new construction of a replacement dwelling is completed.

Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.