GovernmentDepartmentsDiscoverHow Do I?
Go To Search
Click to Home
PrintEmail
Transfer of Base Year Value for Persons 55 or
Persons 55 or older who sell their primary residence, and within two years, buy or build a replacement dwelling of equal or lesser value in the same county may transfer their factored base year value from the original home to the new home.

Intra-County (Prop. 60) / Inter-County (Prop. 90)

In a market where real estate values are increasing, the purchase of a home increases both your tax base and your property tax payments. This makes it financially difficult for older citizens to purchase or construct a home better suited to their changing needs. To assist homeowners 55 years of age or older in this situation, the voters of California passed Propositions 60 and 90.

If you meet the eligibility requirements, you may transfer your home’s current Proposition 13 value (base year value) to a different home. In other words, you may be able to pay a similar amount in property taxes if you change your residence. Keep in mind that your tax bill may also be affected by other charges for items such as sewer, water, lighting, and bonds.

Learn more about ‘base year values’

Options for transferring your tax base:

  • Proposition 60 Intra-County Transfer – Qualified applicants may transfer their home’s current Proposition 13 value (base year value) to a home within the same county.
  • Proposition 90 Inter-County Transfer – Qualified applicants may transfer their home’s current Proposition 13 value (base year value) to a home in a California county that has adopted an Inter-County Base Year Value Transfer Ordinance .

This is a one-time benefit. Once you have been approved, neither you nor your spouse can receive this benefit again unless you become severely and permanently disabled.

This benefit is open to property owners 55 years of age or older who sell their primary residence and meet all eligibility requirements. If you are married, only one spouse needs to be over 55.

Eligibility Requirements:

You must meet all of the following conditions to qualify:

  1. The original property must be subject to re-assessment at its current market value in accordance with the Revenue and Taxation Code 110.1 .
  2. Both the original property and replacement dwelling must have been eligible for the Homeowners’ Exemption or entitled to the Disabled Veterans’ Exemption.
  3. The replacement dwelling must be purchased or newly constructed within two years (before or after) of the sale of the original property.
  4. The market value of your replacement dwelling must be equal to or less than the market value of your original home.
  5. An application for tax relief must be filed within three years of the date a replacement dwelling is purchased or new construction of a replacement dwelling is completed. Applications filed after 3 years will be granted prospective relief beginning in the calendar year you file your application.
  6. The disabled person, spouse, or legal guardian must submit a Physician's Certificate of Disability (Form BOE-62A) with their application.


Definition of “Equal to or Lessor in Value”

"Equal to or lesser in value" has been defined as:

  • 100 percent of the market value of the original property as of its date of sale if the replacement dwelling is purchased before the original property is sold;
  • 105 percent of the market value of the original property as of its date of sale if the replacement dwelling is purchased within one year after the original property is sold; or
  • 110 percent of the market value of the original property as of its date of sale if the replacement dwelling is purchased between one and two years after the original property is sold.


To apply for this benefit, choose from the following options:

  • Proposition 60 Intra-County Transfer - Please complete and return the Transfer of Base-Year Value to Replacement Dwelling (BOE-60-AH) form to our office.
  • Proposition 90 Inter-County Transfer - Please contact a county that has adopted an Inter-County Base Year Value Transfer Ordinance and request a copy of their application.