Print this page

Propositions 60 and 90

This is archived material. Following the passage of Proposition 19 in 2020, homeowners age 55 and older may transfer the Prop. 13-protected assessed value of their current home to a home in any county, of any value, up to three times. If the new home is of higher value than the selling price of the former home, the assessment will be blended (excess value will be assessed at market value and added to the original assessed value). Disabled individuals and wildfire victims may also qualify for the benefit. For more information, please visit https://boe.ca.gov/prop19/

Proposition 60, which was passed with HJTA leadership in 1986, allows seniors to transfer the base year value of their home when they sell it and buy another in the same county, provided they meet certain conditions: (a) Both properties must be located in the same county and be eligible for the Homeowner’s Exemption; (b) Homeowners must be at least 55 years of age; (c) The replacement dwelling must be of equal or lesser value than the original property (value calculated by the sales price); and (d) The replacement dwelling must have been acquired or newly constructed within two years of the sale of the original property.

Proposition 90, approved in 1988, also extends the transfer of assessed valuation to those moving into other counties within the state. However, participation by each county is voluntary and not many counties adopted Proposition 90. It is important to check with the Board of Supervisors and County Assessor’s office in the county to which you plan to relocate before selling your present home and buying a new one.

Please note that Propositions 60 and 90 provide a one-time exemption only. The claimant and/or claimant’s spouse or any co-owner must not previously have been granted the property tax relief provided by Section 69.5 of the Revenue and Taxation Code. For more information on Propositions 60 and 90 relating to a property tax base transfer from one home to another, click here.