Hello! I sent information about Propositions 60/90 earlier this year. Since then I’ve had several of my friends ask me to send them info about it. I thought it would be good to share it with you all this week. I have a link to a publication that can be printed as well. Thank you so much for your questions! If you’d like to see the article that was sent to me, please click here.

Proposition 60 allows transfers of base year values within the same county (intracounty). Proposition 90 allows transfers from one county to another county in California (intercounty) and it is the discretion of each county to authorize such transfers. The County Assessors will require a copy of the tax bill from the other county and a copy of the applicant’s birth certificate to be included with the application. Also, include a copy of the grant deed for the new purchase and a copy of the closing statements of both sale and purchase.

Summary of eligibility requirements

• The seller of the original residence, or a spouse residing with the seller, must be at least 55
  years of age as of the date that the original property is transferred.
• The replacement property must be of equal or lesser “current market value” than the original.
• The base year value of the original property cannot be transferred to the replacement dwelling until the original property is sold.
• The replacement property must be purchased or newly constructed within two years (before or after) of the sale of the original property.
• The owner must file an application within three years following the purchase date or new construction completion date of the replacement property.
• This is a one-time only filing. Proposition 60/90 relief cannot be granted if the claimant or spouse was granted relief in the past.
• The taxpayer is not eligible for the tax relief until they actually own AND occupy the replacement dwelling as their principle residence.

Currently the following ten counties in California have an ordinance enabling the intercounty base year value transfer:

Alameda – Orange – San Mateo – Ventura
El Dorado – San Bernadino – Santa Clara
Los Angeles – San Diego – Riverside

Since the counties indicated above are subject to change, we recommend contacting the county to which you wish to move to verify eligibility. If you have any questions, the property tax office in Sacramento may be reached by calling: (916) 274-3350 or visit this link