12 Counties Allow ‘Over 55’ Tax Transfers : Proposition 90: Some of state’s most popular retirement areas have voted not to accept inter-county transfers of property tax values for homeowners 55 or older.


Twelve of California’s 58 counties have implemented the provisions of Proposition 90, that allow inter-county transfers of Proposition 13 base-year property tax values for homeowners 55 or older.

Twenty-two counties--including such popular retirement destinations as San Luis Obispo, Placer and Nevada--have voted not to accept such values, which preserve Proposition 13 tax savings for those who owned houses at the time the property tax limiting measure was approved by the electorate more than a decade ago.

The remaining 24 counties--including San Francisco--have neither implemented Proposition 90 nor rejected its implementation, according to a Sacramento spokesman for the measure’s author, Assemblyman Dave Elder (D-Long Beach). There is no time limit on implementing the measure, the spokesman said.

Approved by the state’s voters in November, 1988, Proposition 90 was written so that it allowed county supervisors the options of accepting inter-county transfers, rejecting them or taking no action, according to the local government relations committee of the California Assn. of Realtors.

Proposition 60, approved by the voters in November, 1986, allows homeowners 55 or older to transfer the Proposition 13 base-year value of their principal dwelling to a replacement dwelling, provided that their new house is located in the same county and was of equal or less value than their former residence, according to a committee spokesman.


“Equal or lesser value” means that the cost of the replacement home cannot exceed 105% of the sales price of the old home, or 110% if purchased or built within two years of the sale of the old home, the CAR spokesman added.

In order to qualify for an inter-county base-year transfer, the replacement dwelling must have been purchased on or after the specific date which the receiving county has designated as the effective date for that county.

The first table consists of counties, listed alphabetically, that will accept inter-county transfers on or after the effective date listed. The second table lists the counties that have decided not to accept inter-county transfers.

COUNTIES IMPLEMENTING PROP. 90 County:Effective Date Alameda:7/14/89 Contra Costa:5/19/89 Inyo:8/11/89 Kern:2/2/89 Los Angeles:4/29/89 Marin:3/30/89 Modoc:7/19/89 Orange:3/16/89 Riverside:4/6/89 San Diego:2/14/89 San Mateo:2/16/89 Santa Clara:7/7/89

Source: California Assn. of Realtors, Assemblyman Dave Elder

COUNTIES THAT HAVE REJECTED PROP. 90 Butte Eldorado Fresno Madera Mendocino Mono Monterey Napa Nevada Placer Sacramento San Benito San Bernardino San Luis Obispo Santa Barbara Santa Cruz Solano Sonoma Stanislaus Tulare Ventura Yolo

Source: California Assn. of Realtors, Assemblyman Dave Elder