父母把房子给子女：赠与、加名还是继承？
简单回答： 把房子给子女，常见有四种做法：生前赠与、把子女加到产权上、卖给子女、身后通过信托或遗嘱继承。2021 年 Prop 19 实施后，只有父母的自住房、而且子女在一年内搬进去当自己的主要住所，才有机会保留父母的房产税基数；出租房、度假屋转给子女，一律按市值重新评估。生前赠与和身后继承在资本利得上的算法也差很多，动手之前请先问律师和会计师。
四种做法的区别
- 生前赠与： 父母签一份赠与契约（gift deed）录契，房子就归子女。子女接手的是父母当年的买入成本，以后卖房，这几十年的增值都要算资本利得。
- 把子女加到产权上： 等于把一部分产权送给子女，同样算赠与。以后卖房、再融资都要子女签字；子女的债务、离婚纠纷也可能牵连到这套房子。
- 卖给子女： 按合理价格买卖，子女可以贷款，父母拿到房款。这是正常交易，要开 escrow。
- 身后继承： 房子放在信托里，或者通过遗嘱留给子女。继承时，房子的成本一般按父母过世时的市值重新计算（step-up），子女如果接着卖掉，资本利得通常小很多。
很多老房子买入价很低，生前赠与和身后继承在资本利得上的差别可能有几十万美元。这一点一定要请会计师按您的情况算一下。
Prop 19 对房产税的影响
- 只适用于父母的主要住所（自住房）。子女要在过户后一年内搬进去，作为自己的主要住所，并申请屋主豁免（homeowners' exemption）。
- 保留下来的税基有上限：房子市值减去父母的原税基，差额不超过 1,044,586 美元（适用于 2025 年 2 月 16 日至 2027 年 2 月 15 日之间的转移，由加州平衡委员会每两年调整一次）。超过的部分要加到子女的税基上。
- 出租房、度假屋、子女不自住的房子，转给子女后按市值重新评估。
- 申请要向县评估办公室提交，常用表格是 BOE-19-P。
夫妻之间过户：规则和给子女不一样
房子过户给配偶（或在加州登记的同居伴侣），和给子女相比宽松得多：
- 房产税： 加州对夫妻之间的产权转移一般不重新评估（Revenue and Taxation Code §63），不管是自住房还是出租房，也不受 Prop 19 那个上限限制。仍然要向县评估办公室申报产权变更，按要求填表。
- 联邦税： 夫妻之间转移房产，当下不算卖出，不产生资本利得（IRC §1041）。配偶是美国公民的，赠与没有金额限制；配偶不是美国公民的，2026 年每年免税赠与额度是 194,000 美元，超过要报 Form 709。
- 共同财产还是个人财产： 加州是共同财产州。把婚前买的房子加上配偶的名字，可能把个人财产变成共同财产，以后离婚怎么分会受影响。反过来，共同财产在一方过世时，房子的成本通常整套按市值重新计算，对以后卖房有利。这些属于法律和税务问题，请先问律师和会计师。
- 贷款： 联邦法律对转给配偶一般有保护，贷款方通常不能因此要求提前还清，但过户前还是先通知贷款方。
Escrow 常碰到的情况： 夫妻一方单独贷款买房或再融资时，贷款方经常要求不贷款的那一方签一份配偶间转让契约（Interspousal Transfer Grant Deed），把房子放在贷款人名下。这份契约由我们在 escrow 里安排签署和录契。签之前请想清楚它对产权的影响，有疑问先问律师。
赠与税
2026 年，每人每年可以免税赠与每位受赠人 19,000 美元。一套房子的价值通常远超这个数，所以要报联邦赠与税申报表（Form 709）。不过联邦终身免税额 2026 年是每人 1,500 万美元，大多数家庭报了也不用真交税。
房子还有贷款的话
过户前先联系贷款方。很多贷款合同写明产权转移时贷款可能要求一次还清；联邦法律对转给子女等家庭成员有一些例外，但是否适用要看具体情况。
Escrow 什么时候用得上
- 单纯赠与： 通常由律师或产权公司准备赠与契约并录契，不一定需要 escrow。赠与没有对价，契约上注明后一般不用交过户税。
- 卖给子女、子女要贷款、或者要先还清旧贷款： 都要开 escrow。资金、贷款文件、旧贷款的清偿和录契都在 escrow 里一起完成。
- 继承后子女要把房子卖掉： 也要开 escrow，具体见我们的《信托或遗产名下的房子怎么卖》。
以上只是一般说明，不构成法律或税务建议。想确认自己的情况属于哪一种，可以致电 (714) 470-0170 或加微信 jly54301，我们可以先帮您理清要问律师和会计师的问题。
常见问题
要看房子增值多少、子女会不会自住、以后会不会卖。生前赠与时子女接手父母的原始成本，继承时成本一般按过世时的市值重新计算，资本利得差别可能很大。请会计师按您的情况算。
会。Prop 19 之后，子女不把它当自己的主要住所，房子就按市值重新评估。
单纯加名通常由律师或产权公司准备契约录契，不一定需要 escrow。如果同时涉及卖价、贷款或还清旧贷款，就要开 escrow。
一般不会。加州对夫妻之间的产权转移有重新评估的豁免，不管是自住房还是出租房。仍要按县评估办公室的要求申报产权变更。
Passing a Home to Your Children in California: Gift, Add to Title, or Inherit?
Short answer: There are four common ways to pass a home to a child: gift it during life, add the child to title, sell it to the child, or let the child inherit through a trust or will. Since Prop 19 (2021), a child can keep the parent's property tax base only for the parent's primary residence, and only if the child moves in within one year; rentals and vacation homes are reassessed at market value. Gifts and inheritances are also treated very differently for capital gains, so talk to an attorney and an accountant first.
The four options
- Gift during life: A recorded gift deed. The child takes over the parent's original cost basis, so decades of appreciation may be taxed when the child sells.
- Adding a child to title: A partial gift. The child must sign any future sale or refinance, and the child's debts or divorce can affect the house.
- Selling to the child: A normal sale at a fair price, often with a loan. This goes through escrow.
- Inheritance: Through a trust or will. The basis is generally stepped up to market value at death, which often means far less capital gains tax if the child sells.
Prop 19 and property tax
The exclusion applies only to the parent's primary residence. The child must make it their own primary residence within one year and file for the homeowners' exemption. The amount that can carry over is capped: market value minus the parent's taxable value may not exceed $1,044,586 for transfers from February 16, 2025 through February 15, 2027; anything above is added. Claims are filed with the county assessor (form BOE-19-P).
Transfers between spouses
Transfers between spouses (or registered domestic partners) are generally excluded from reassessment in California (Revenue and Taxation Code §63), for rentals as well as homes, and without the Prop 19 cap. Federally, there is no gain on a transfer between spouses (IRC §1041). Gifts to a U.S. citizen spouse are unlimited; gifts to a non-citizen spouse are excluded up to $194,000 in 2026. Adding a spouse to a home bought before marriage may change separate property into community property, which matters in a divorce. Ask an attorney and accountant first.
When one spouse buys or refinances alone, lenders often ask the other spouse to sign an Interspousal Transfer Grant Deed. We arrange that signing and recording in escrow.
Gift tax
The 2026 annual exclusion is $19,000 per recipient. A gift of a house usually requires Form 709, but with a $15 million lifetime exemption per person in 2026, most families owe no tax.
When escrow is needed
A simple gift is usually handled by an attorney or title company with a recorded deed. A sale to a child, a new loan, or paying off an existing loan goes through escrow. If a child later sells an inherited home, that also goes through escrow.
This is general information, not legal or tax advice. Call (714) 470-0170 or WeChat jly54301.
FAQ
It depends on how much the home has appreciated and whether the child will live in it or sell. A gift carries over the parent's basis; an inheritance generally gets a stepped-up basis. Ask an accountant to run the numbers.
Yes. Under Prop 19, if the child does not make it their primary residence, the home is reassessed at market value.
Usually not; an attorney or title company prepares and records the deed. If there is a price, a loan, or a payoff involved, escrow is used.
Generally no. California excludes transfers between spouses from reassessment, for homes and rentals alike. You still need to report the change of ownership as the county assessor requires.