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.
|El Dorado||San Diego|
|Los Angeles||San Mateo|
[Counties with an asterisk * previously had a Proposition 90 ordinance then repealed it.]
|Marin||San Luis Obispo||Yolo|