Any one of three is enough
Tested on the day the old home sells.
55 or older
Claim form BOE-19-B. Bring proof of age (ID with date of birth) and a signed statement.
Severely and permanently disabled
Claim form BOE-19-D, plus a certificate of disability, BOE-19-DC.
Wildfire or disaster victim
Claim form BOE-19-V. The same price limits apply. It is not "any price free".
Also required
The old home was your principal residence when it sold (no minimum years)
The new home becomes your principal residence, anywhere in California
Bought or built within 2 years of the sale
Fewer than 3 earlier transfers
Source: California Board of Equalization, Proposition 19
Check my numbers
Not tax or legal advice. These are estimates. Please check with your county assessor and a CPA or attorney before you sell or buy. Read more

Selling and buying your next home? Talk to Zarko.
Zarko can walk through the sale and the purchase together. He can also point you to a CPA for the tax questions.
Zarko Maletin, Insider Realty · DRE #02440138 (CA) · hello@insider.realty