What is Prop 90?


Under Proposition 90, California property owners who are 55 years and older may be able to qualify to transfer the assessed value of their principal residence sold in county "A" to their new residence in county "B."

Qualifications for Proposition 90:

  • The purchaser or spouse must be 55 years of age, AND
  • The replacement residence must be equal to or less than the value of the residence sold, AND
  • The replacement residence must be located in the same county as the property being sold OR must be located in one of the counties which have voted to PASS Proposition 90 in order for the real property tax base to be transferred from the former residence to the replacement residence.

Counties Passed, Effective Date

  • Alameda 11/09/88
  • Kern 02/02/89
  • Los Angeles 11/09/88
  • Modoc 07/05/89
  • Orange 11/09/88
  • San Diego 11/09/88
  • San Mateo 11/09/88
  • Santa Clara 07/07/89
  • Ventura 05/04/92

 

Prop. 90 Was Rejected in These Counties:

  • Butte
  • Contra Costa
  • El Dorado
  • Fresno
  • Inyo
  • Madera
  • Marin
  • Mendocino
  • Monterey
  • Napa
  • Nevada
  • Riverside
  • Sacramento
  • San Bernardino
  • San Luis Obispo
  • Santa Barbara
  • Santa Cruz
  • Shasta
  • Solano
  • Sonoma
  • Tulare

 

No Action Was Taken in These Counties:

  • Alpine
  • Amador
  • Calaveras
  • Colusa
  • Del Norte
  • Glenn
  • Humboldt
  • Imperial
  • Kings
  • Lake
  • Lassen
  • Mariposa
  • Merced
  • Mono
  • Placer
  • Plumas
  • San Benito
  • San Francisco
  • San Joaquin
  • Sierra
  • Siskiyou
  • Stanislaus
  • Sutter
  • Tehama
  • Trinity
  • Tuolumne
  • Yolo
  • Yuba