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Proposition 19: Base Year Value Transfer – Over 55/Disabled/Disaster Victims
Proposition 60/90: Base Year Value Transfer - Over 55/Disabled/Disaster Victims on Transaction Prior to April 1st, 2021
Proposition 60 and 90 are property tax savings programs for homeowners age 55 or better who sold their home and bought another of equal or lesser value before April 1, 2021. 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.
- Homeowners must be age 55 or better (For married couples, only one spouse must be 55 or better to qualify.)
- Homeowners must have sold 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
Proposition 110: Severely and Permanently Disabled Property Owners
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.
Proposition 19: Base Year Value Transfer
- Prepare your document.
If you wish to file a claim for Prop 19, you may print the Claim of Persons at Least 55 Years of Age for Transfer of Base Year Value Claim for Severely Disabled Persons for Transfer of Base Year Value OR
Claim for Victims of Wildfire or Other Natural Disaster for Transfer of Base Year Value and submit it to our office. If you would like the form mailed to you, please call (951) 955-6200 or click the Contact Us button.
Proposition 60/90: Base Year Value Transfer
- Prepare your document.
If you wish to file a claim for Prop 60/90, you may print the Prop 60/90 - Claim of Persons at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling - BOE60AH.pdf and submit it to our office. If you would like the form mailed to you, please call (951) 955-6200 or Contact Us.
Note: Currently, our office is waiting on additional information and direction from the State of California Board of Equalization office. Once we receive the additional information regarding these changes, we can better assist with answering any questions you may have regarding the application of the new law.