WHAT ARE Calfornia Propositions 60, 90 and 110?

Part 1 in a 2 Part Series


Propositions 60, 90 and 110 are constitutional amendments approved by the voters of California.They provide for the transfer of a property’s base year value from an existing residence to a replacement residence, under certain conditions for qualified persons over the age of 55 or persons of any age who are permanently disabled.

What are the conditions that need to be met in order to qualify for the exclusion?

1. Both properties must be located in the same county unless the county in which the replacement residence is located has an ordinance that allows intercounty base year value transfers.

2. As of the date of transfer of the original property the transferor (seller) or a spouse residing with the transferor must be at least 55 or permanently disabled.

3.At the time of sale, the original property must have been eligible for the Homeowner’s exemption or entitled to the Disabled Veteran’s Exemption.

4.Generally, the replacement dwelling must be of equal or lesser value than the original property.

5. The replacement dwelling must have been acquired or newly constructed within 2 years of (before or after) the sale of he original property.

6. The owner must file an application within 3 years following the purchase date or new construction completion date of the replacement property.


7. The original property must be subject to reappraisal at its current fair market value. Therefore transfers of the original property that are excluded from reappraisal (e.g. most transfers between parents and children) will not qualify.


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