Proposition 60: Approved by the voters in 1986, allows the transfer of the base year assessment of their principal residence to a replacement dwelling in the same county.

Proposition 90: Approved by the voters in 1988, authorizes each county's Board of Supervisors to adopt an ordinance allowing the transfer of tax bases to qualified homeowners outside of the county.

Proposition 110: Approved by the voters in 1990, extends the benefits of Proposition 60 & 90 to severely and permanently disabled individuals. Guidelines:

• One of the property owners must be at least 55 years old on the day of the transfer of the principal place of residence.
• The replacement property must be purchased or newly constructed within two years (before or after) the sale of the original residence. Claims must be filed within three years of the date the replacement residence is purchased or newly constructed.
• A processing fee of $200 may apply; check with your County to verify.
• The replacement property must be located in the same county or a cooperating county.
• A 5% inflation allowance is allowed if the subsequent purchase is less than 1 year of sale date of the original place of residence. A 10% inflation alowance is allowed if the subsequuent purchase is at least 1 year and 1 day but less than 2 years of the original property.