California Tax Savings Programs
PROPOSITION 90
Senior Citizen’s Replacement Dwelling Benefit or Empty Nest Act
Proposition 90 ia a constitutional amendment approved by California voters in 1998. It is codified in section 69.5 of the Revenue & Taxation Code and allows homeowners who are at least 55 years of age to transfer an existing Prop 13-factored base year value to a replacement residence located within another county, if certain qualifying conditions are met. Not all counties have adopted local ordinances to implement Prop 90. Before attempting to transfer a base year value to property in another county under the provisions of Prop 90, you should contact the local County Assessor to discuss eligibility.
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