It depends on when you sell your rental properties. If you sell before you become a California resident, then you will NOT have to pay any California state tax on the sale. You will pay California tax if you sell after you become a California resident.
California residents are taxed on income earned everywhere. A rental sale in Texas is taxable to a California resident, but not to a California nonresident. Timing is everything.
The same rules apply to renting. If you move to California but continue to rent the properties for a few months before selling them, any rental income earned while you were a California resident is subject to California tax.
Part-year resident and nonresident
