Proposition 60

A one-time provision that allows a homeowner 55 years of age or older, who meets other filing requirements, to transfer the base-year value of his/her home to a replacement property in the same county. When the homeowner purchases or constructs a new residence, it is not reassessed, if he/she qualifies.

One of the property owners must be at least 55 years old on the day of transfer of the principal place of residence. The subsequent principal place of residence must be transferred (i.e. close of escrow on purchased home) within two years of the transfer date of the first principal place of residence.

five percent inflation allowance is allowed if the subsequent purchase is less than one year of sale date of 
the original place of residence. A ten percent inflation allowance is allowed if subsequent purchase is at least one year and one day but 
less than two years of the original property.

Proposition 90allows transfers from one county to another county in California (intercounty) and it is the discretion of each county to authorize such transfers. As of September 19, 2013, only nine counties have passed an ordinance authorizing intercounty transfers; however, it is recommended that you call your assessor for verification as it could change at any time.

Does proposition 60 – 90 apply if I buy my new residence first?

Guidelines for proposition 60 & 90 apply if the homeowner wishes to purchase a new principaplace of residence prior to the sales completion of his original principaof residence. . This means that if you purchase or construct your replacement dwelling firstand sell your original property second, you will be responsible for the increased taxes on your replacement dwelling until your original property is sold.

NOTE: There is no inflation allowance if a new principal place of residence is purchased first!


A home is purchased under Proposition 60 & 90 for the amount of $200,000 before the sale is completed on the original home. (DEED RECORDED).

The homeowner must be certain the original home where the property taxes are being transferred from will sell for at least the purchased price of his new home, $200,000 in this example.

If the original residence does not sell for at least this $200,000, the homeowner would not be able to transfer his lower property tax base to the new home.

It is always a safer situation to have the homeowner sell his principal residence first, as he then knows what his options will be.

How do I apply:

In order to qualify, you must complete and submit the necessary application form “Reappraisal Exclusion For Seniors Application, Prop 60/90”

Visit San Diego County assessor’s website or call 619-531-5507.

Always best to verify the information before you sell your residence.
We always advise to consult with a tax or legal professional with your individual situation.


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