Inter- and Intracounty Property Value Transfers (Propositions 60/90/110)

State

California

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Other

Benefit

Homeowners who purchase a new primary residence are able to transfer the property's favorable assessment value due to Proposition 13 to a replacement property. Proposition 60 allows homeowners 55 years old or older to transfer the tax savings within the same county, if it is a participating county. Proposition 90 allows transfers between participating counties. Proposition 110 allows transfers both within and between participating counties. Base year transfers can only be used once in a lifetime. The exception to this rule is that claimants may transfer base year values under 110 if they have become severely and permanently disabled after transferring base year values under 60/90.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only principal residences are eligible. Manufactured homes are eligible for the benefit.

Eligibility Criteria

Age

Disability

Homeowner

Principal Residence

Property Value Limit

Other Criteria

Description of Eligibility Criteria

Under Proposition 60, eligibility is confined to principal residences where at least one homeowner is aged 55 or older, the replacement property is of equal or lesser value than the original property, the replacement property was constructed or purchased within 2 years of the sale of the original property, and the county has an ordinance adopting the program. All counties except for Fresno allow for intracounty transfer under Proposition 60. Proposition 90 eligibility holds under the same conditions except that the county where the replacement property is located must have an ordinance adopting the program. Transfers for the elderly under this proposition include the following counties: Alameda, Los Angeles, Orange, Riverside, San Bernadino, San Diego, San Mateo, Santa Clara, Tuolumne, and Ventura. Proposition 110 eligibility requires that at least one of the homeowners is severely and permanently disabled. There are no age restrictions and all other criteria under Proposition 60/90 apply to Proposition 110. Base year transfers can only be used once in a lifetime. The exception to this rule is that claimants may transfer base year values under Proposition 110 if they have become severely and permanently disabled after transferring base year values under Propositions 60/90. Additionally, accessibility construction is not considered an improvement and this additional value shall not be taxed. Participating counties utilizing this proposition include: Alameda, Los Angeles, Orange, Riverside, San Bernadino, San Diego, San Mateo, Santa Clara, Tuolumne, and Ventura.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

CA106_RR19

Footnotes

All counties, except Fresno, allow for intra county transfer of savings (Proposition 60). Under Propositions 90 and 110 only Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura allow transfers from other counties. The application, form BOE-60-AH, is administered by the counties.

Sources

Cal. Revenue and Taxation Code § 69.5 (in effect for 2019)
Source Constitution: 
Cal. Const. Art. XIIIA § 2 (a)
California Board of Equalization, Transfer of Base Year Value for Persons Age 55 and over - Propositions 60/90
[https://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#Description Accessed 05/13/2020]
View Archived Source

Propositions 60/90 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/prop60-90_55over.htm#FAQs Accessed on 05/13/2020]
View Archived Source

Proposition 110 (Transfer of Base Year Value)
[http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm Accessed on 05/13/2020]
View Archived Source

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