Under certain conditions, persons aged 55 and older or severely disabled persons of any age may transfer the Proposition 13 factored base year value of their principal residence to a residence acquired or built as its replacement (ref. Prop 60 & Prop 90, Revenue and Taxation Code 69.5).

Persons, whose property has been subject to an eminent domain taking, or other governmental acquisition, may also qualify to transfer their Proposition 13 factored base year value to a replacement property.

Property owners of at least 55 years of age may transfer the Proposition 13, factored base year value of their principal residence to a replacement principal residence. The replacement must be of equal or lesser current market value and located within the same county. Click for Prop 60 "Question & Answer" guide.

The California Board of Equalization has also provided a useful discussion regarding Proposition 60 and Proposition 90 Exclusions. Click the following link to view that information: http://www.boe.ca.gov/proptaxes/pdf/lta06010.pdf  

The base year value of a principal residence may be transferred between different counties, but only if the county where the replacement home is located has adopted an ordinance permitting such transfers. Sacramento County has not adopted a Proposition 90 ordinance; hence a transfer from another county to Sacramento County is prohibited. However, in some cases you may be able to transfer your base year value from Sacramento County to another county. As of 2009, counties accepting inter-County Proposition 90 transfers were: Alameda, Los Angeles, Orange, San Diego, San Mateo, Santa Clara, and Ventura.

Additionally under Proposition 60/90, severely and permanently disabled persons of any age who meet certain specific requirements may also transfer the base year value of their principal residence to a replacement dwelling of equal or lesser current market value under the same provisions of the law. Note that the form for age-55 base year transfer filing is different from that used for the severely disabled transfer benefit. View the detailed Prop 60 "Question & Answer" guide.

Proposition 60 and Proposition 90 base year value transfer options are a one-time-only benefit. Once granted, the applicant is no longer eligible to receive the benefit for a subsequent transfer of a principal residence.

An application must be filed with the Assessor's Office in order to receive either of these benefits. Appropriate forms can be found in the FORMS section of this site, or you may request a form by calling (916) 875-0750 (9am to 4pm), or by fax at (916) 875-0705.

A property owner may transfer the Proposition 13 factored base year value from any property to a comparable replacement property where the taken property was taken through eminent domain, public entity acquisition, or a judgment of inverse condemnation under Revenue and Taxation Code section 68.

An application must be filed with the Assessor.  The appropriate form can be found in the FORMS section of this site. You may also request a form by calling (916) 875-0750 (9am to 4pm) or by fax (916) 875-0705.

The California State Board of Equalization has issued a comprehensive Letter to Assessors containing information and criteria for Eminent Domain /Government Acquisition base year value transfers, Change in Ownership of Real Property Acquired to Replace Property Taken by Governmental Action or Eminent Domain Proceedings.

(NOTE: Do not confuse this program with the Calamity Property Relief Program discussed elsewhere on this site.)

In order to qualify for the Proposition 13 base year value transfer under R&T 69, the property must have been substantially damaged or destroyed by a disaster as declared by the Governor, the replacement property must be located within Sacramento County, and certain other requirements must be met. 'Substantially damaged' is defined as damage in excess of 50% of the market value of the property as it was immediately prior to the disaster.

Additionally, a similar transfer between different counties is allowed if the county where the replacement home is located has adopted an ordinance permitting the transfer. (Sacramento County has not adopted such an ordinance; hence such a transfer from another county to Sacramento County is prohibited.)

Click here for a detailed overview of Property Tax Disaster Relief Programs.

An application must be filed with the Assessor and the appropriate form can be found in the FORMS section of this site, or you may request a form by calling (916) 875-0750 (9am to 4pm), or by fax at (916) 875-0705.