Ordinarily under Proposition 13, the value of a home for property tax purposes is re-assessed to market level whenever a change in ownership takes place. This usually results in higher property taxes for the homebuyer.

In November 1988, the state‘s voters approved Proposition 90, which is designed to induce greater turnover of homes owned by senior citizens. The measure provides anyone over the age of 55 with relief from Proposition 13 by allowing them to move from one county to another without undergoing a change in their basic property taxes.

Proposition 90 is a "local-option" law; each county has the option of participating. If a county has adopted a Proposition 90 ordinance, it accepts transfers of property tax base assessments from other California counties. If the county that the homeowner is moving from does not have a Proposition 90 ordinance, this does not affect the eligibility of the homeowner.

[Please note: Proposition 60 is a similar law passed by the state‘s voters two years prior to Proposition 90. It allows seniors to keep their property tax base assessment when they move within the same county.]

Table I below lists the counties that have adopted a Proposition 90 ordinance. Table II lists the counties that have rejected Proposition 90.


Counties which have adopted a Proposition 90 ordinance:
Alameda Santa Clara
El Dorado San Diego
Los Angeles San Mateo



Counties which have rejected implementing Proposition 90:
[Counties with an asterisk * previously had a Proposition 90 ordinance then repealed it.]
Butte Modoc* Santa Barbara
Calaveras Mono Shasta
Contra Costa Monterey* Siskiyou
Fresno Napa Solano
Inyo* Nevada Sonoma
Kern* Placer Stanislaus
Lake Sacramento Trinity
Madera San Benito Tulare
Marin San Luis Obispo Yolo
Mendocino San Bernardino
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