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BABY BOOMER'S NEWS
Property Tax Base Transfer
Adopted Ordinance
Alameda
510.272.3787
Los Angeles
213.974.3211
Orange
714.834.2746
San Diego
619.531.5481
San Mateo
650.363.4500
Santa Clara
408.299.2401
Ventura
805.654.2181
Basic eligibility requirements for tax base transfer:
Homeowner (or spouse, or co-owner) must be 55 or older.
Replacement residence must be equal to, or less than, the value of residence being sold.
Replacement residence must be located in same county as residence being sold... or must be located in one of the counties which participates in ordinance.
Replacement property must be purchased, or newly constructed, within two years (before or after) the sale of the original property.
The counties listed to the right have voted to adopt the ordinance. For complete information on status of ordinances to implement the inter-county base year value transfer provisions of Proposition 90, please call the counties listed below.
Rejected Ordinance
Alpine
Marin
Santa Cruz
Amador
Mariposa
Shasta
Buttle
Mendocino
Sierra
Calavaras
Merced
Siskiyou
Colusa
Modoc
Solano
Contra Costa
Mono
Sonoma
Del Norte
Monterey
Stanislaus
El Dorado
Napa
Sutter
Fresno
Placer
Tehama
Glenn
Plumas
Trinity
Humboldt
Riverside
Tulare
Imperial
Sacramento
Tuloumne
Inyo
San Benito
Yolo
Kern
San Bernardino
Yuba
Kings
San Francisco
Lake
San Joaquin
Lassen
San Luis Obispo
Madera
Santa Barbara
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