Proposition 13 Base Year Value Transfers to Replacement Properties

Information about available base year value transfers:

  • An application must be filed with the Assessor's Office in order to receive any of these benefits.  
    Base Year Value Transfer Application forms are available online, or you may request a form by calling (916) 875-0750 (8am to 4pm), or by fax at (916) 875-0705
  • Propositions 60/90:  Under certain conditions, persons aged 55 and older may transfer the Prop 13 base year value of their principal residence to a replacement residence. This is a one-time-only benefit, with one exception as noted below. (Proposition 60/90, Revenue and Taxation Code 69.5).  California State Board of Equalization's (BOE) Frequently Asked Questions (FAQ) Prop 60/90
  • Proposition 110:  Severely and permanently disabled persons of any age may also be eligible for a base year value transfer. This is a one-time only benefit. (Proposition 110, Revenue and Taxation Code 69.5).  BOE FAQ Prop 110
  • Proposition 3:  A property owner displaced through eminent domain, public entity acquisition, or a judgment of inverse condemnation may qualify for a base year transfer. (Proposition 3, Revenue and Taxation Code 68).  BOE Letters to Assessors (LTA) 2005/007 and 2007/021 and 2016/008 
  • Property substantially damaged or destroyed in a formally declared disaster may qualify for a base year transfer.  See below for more information and links to related disaster / calamity web pages.
  • Environmentally contaminated property may qualify for a base year transfer. More information is below and in  BOE LTA 2007/047
  • Additional information about each type of base year transfer is below.

Transferring a Principal Residence Value within a County               ​

Proposition 60 (Revenue and Taxation Code 69.5)

Property owners of at least 55 years of age may transfer the 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.  Sacramento County does not allow base year transfers from other counties. 

The over-55 principal residence base year transfer is a one-time only benefit with one exception:  if a claimant becomes physically and permanently disabled after transferring the taxable value under the age requirements, the claimant may transfer the taxable value a second time under the disability requirements (Prop 110), if the move is related to the disability. Additional information may be found on the  Board of Equalization’s FAQs

Transferring a Principal Residence Value to a Different County     

Proposition 90 (Revenue and Taxation Code 69.5)

Property owners may be able to transfer their principal residence base year value from Sacramento County to another county, if that county that has adopted an ordinance allowing such transfers.   The counties are listed in the Board of Equalization’s FAQs. Sacramento County has not adopted an ordinance and does not allow base year transfers from other counties.​

Base Year Transfer for Severely and Permanently Disabled Persons 

Proposition 110 (Revenue and Taxation Code 69.5)

Severely and permanently disabled persons who meet certain specific requirements may transfer the base year value of their principal residence to a replacement dwelling of equal or lesser current market value in the same county.  There is no age limit. This is a one-time only benefit. Transferring a value to a different county is discussed in the preceding paragraph.   Please note that this benefit requires a different form than the age-55 base year transfer. More information may be found on the Board of Equalization’s FAQs

Property Taken by Eminent Domain or Acquired by a Government Entity 

Proposition 3 (Revenue and Taxation Code 68)

A property owner displaced through eminent domain, public entity acquisition, or a judgment of inverse condemnation may transfer the taken property’s  base year value to a comparable replacement property in any county. For additional information see the Board of Equalization Letters to Assessors #2005/007 and #2007/021 and #2016/008

Property Substantially Damaged or Destroyed in a Formally Declared Disaster

(Revenue and Taxation Code 69)

This program should not be confused with Calamity relief.  The difference between a Disaster and a Calamity is discussed on the Assessor’s Disaster and Calamity Property Tax Relief webpage.

In order to qualify for this 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 and the replacement property must be located within Sacramento County. Additional requirements also 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. 

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 an ordinance and does not allow base year transfers from other counties.

Environmentally Contaminated Property 

(Revenue and Taxation Code 69.4)

The base year value of qualified contaminated property may be transferred, subject to specific conditions and limitations, to a comparable replacement property of equal or lesser value that is located in the same county and is acquired or newly constructed as a replacement for the contaminated property.  For additional information see the Board of Equalization's  Letter To Assessors #2007/047​.

Forms

An application must be filed with the Assessor's Office in order to receive any of these benefits.  Base Year Value Transfer Application forms​ are available online​, or you may request a form by calling (916) 875-0750 (8am to 4pm), or by fax at (916) 875-0705