Propositions 60 & 90


If you or your spouse that resides with you is age 55 or older, you may buy or construct a new home of equal or lesser value than your existing home and transfer the trended base value to your new property.
This is a one-time only benefit. You must buy or complete construction of your replacement home within two years of the sale of the original property. Both the original home and the new home must be your principal place of residence.



Q. What is the difference between Proposition 60 and Proposition 90?
A. Proposition 60 relates to transfers within the same county (intra-county). Proposition 90 relates ti transfers of base value from one county to another county in California (inter-county).

Q. If I qualify for Proposition 60/90 benefits, do I still need to file a Homeowners’ Exemption on the replacement property?
A. Yes. Homeowners’ Exemptions are not granted automatically.

Q. Can I give my original home to my son or daughter and still get Proposition 60/90 benefits when I purchase a replacement property?
A. No. An original property must be sold and subject to reappraisal at full market value.



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