For Homeowners Age 55 Plus 

Property Owners At Least 55-Years Old - Within County (Prop. 60)

Prop. 60 is a constitutional amendment approved by the voters of California in 1986. It is codified in R& T Code, Section 69.5, and allows homeowners who are at least 55-years of age to transfer an existing Prop. 13 factored base year value to a replacement residence located within the same county, if certain qualifying conditions are met.

Property Owners At Least 55-Years Old - Between Counties (Prop. 90)

Prop. 90 is a constitutional amendment approved by the voters of California in 1988. It is codified in R&T Code, Section 69.5, and allows homeowners who are at least 55-years of age to transfer an existing Prop. 13 factored base year value to a replacement residence located in a different county, if certain qualifying conditions are met. Some counties have not adopted local ordinances to implement Prop. 90. Before attempting to transfer your base year value to another county under the provisions of Prop. 90, you should contact the local county Assessor to discuss eligibility.

If you have any questions or need a form, please call (714) 834-2727.