Base Year Value Transfer to Replacement Property (Proposition 13)
Tax Savings for Seniors (Prop 60/90)
Proposition 60 and 90 are property tax savings programs for homeowners age 55 or better who sell their home and buy another of equal or lesser value. It allows the taxable value of the original home to be transferred to the replacement home, preventing an increase in property tax due to the relocation. Proposition 60 is currently in effect. Proposition 90 was effective September 19, 2013.
- Homeowners must be age 55 or better (For married couples, only one spouse must be 55 or better to qualify.)
- Homeowners must sell their former residence within 2 years of purchasing the replacement property
- Both the former and replacement properties must be the owner’s primary residence
- The market value of the replacement property must be equal to or less than the market value of the former residence
If you wish to file a claim for Prop 60/90, you may print the “Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling” (BOE-60-AH) and submit it to our office. If you would like the form mailed to you, please call (951) 955-6200 or e-mail firstname.lastname@example.org.
Severely and Permanently Disabled Property Owners ( Prop 110)
Also under the provisions of Revenue and Taxation Code Section 69.5, homeowners who are severely and permanently disabled may transfer an existing Prop 13 factored base year value to a replacement residence, if certain qualifying conditions are met. To view an online application, click here.
For more information on Prop 60/90/110 please click here. For FAQs on Prop 60/90/110, please visit the State Board of Equalization’s website.