Impacts of Proposition 19, Trusts & Property Reassessment

Proposition 19 continues to create significant questions for property owners, trustees, and the professionals who advise them. Changes to parent‑child property transfers, reassessment rules, and trust ownership structures have reshaped how families think about real estate planning and intergenerational wealth transfer.

For our April REEPC Dinner Meeting, we welcome leaders from the Sonoma County Assessor’s Office for a practical discussion on how Proposition 19 interacts with trusts and property reassessment rules.

This program will provide clarity on how the rules are applied locally and what estate planning professionals should understand when advising clients with real property in Sonoma County.

Featured Presentation

Impacts of Proposition 19, Trusts & Reassessment

Topics will include:

How Proposition 19 changed property tax reassessment rules

Parent‑child property transfers under current law

How trusts affect reassessment analysis

Common misunderstandings about property tax exclusions

Practical considerations when advising families with real estate

This session is designed to help advisors better understand how local assessor practices intersect with estate planning strategies.

Presented by:

Deva Marie Proto

Sonoma County Clerk‑Recorder‑Assessor

Rhiannon Yeager

Sonoma County Chief Deputy Assessor

Meet the Speakers

Deva Marie Proto oversees Sonoma County’s Clerk‑Recorder‑Assessor‑Registrar of Voters office, which administers property assessments, official records, and election services for the county. Her office plays a central role in interpreting and implementing property tax laws affecting local residents and property owners, including the complex reassessment rules created by Proposition 19.

Rhiannon Yeager is the Chief Deputy Assessor for Sonoma County, where she has served since 2020. She began her career with the Sacramento County Assessor’s Office before joining Sonoma County in 2008. Over the past 24 years, she has held roles including Real Property Supervisor and Chief Appraiser.

Rhiannon brings deep expertise in property valuation, with a focus on agricultural properties, including wineries, and extensive experience in Assessment Appeals Hearings. She holds an Advanced Certificate in Appraising for Property Tax Purposes from the California State Board of Equalization.

We are honored to have The Round Barn Group at Morgan Stanley as the sponsor for our April Dinner Meeting. Their team provides personalized wealth management and planning services for individuals, families, and business owners, with a strong focus on long‑term relationships and tailored financial strategies. Their commitment to thoughtful planning and client‑centered service makes them a valued supporter of the REEPC community.

Thank you, The Round Barn Group at Morgan Stanley, for your generous support of our event and the estate planning community!

We are honored to have Allison Norman and Stephanie Norman of Keller Williams Wine Country as the wine sponsor for our April Dinner Meeting. Allison brings nearly two decades of experience serving Sonoma County and surrounding areas, with extensive work in residential real estate, estate and trust transactions, senior relocation, conservatorships, and probate. Together, Allison and Stephanie are known for their service‑driven approach, strong communication, and commitment to helping clients navigate important life transitions with confidence. Allison and Stephanie are Hosts of The Real Estate Hour on Sonoma County’s local news/talk radio station, KSRO, Sundays 9‑10am.

Thank you, Allison and Stephanie Norman, for your generous support of our event and the estate planning community!