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General & Ownership Information
(510) 272-3787

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(510) 272-3836

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Senior Citizens & Disabled Person(s)

Under certain conditions, persons aged 55 and older or severely disabled persons of any age may transfer the Proposition 13 factored base year value of their principal residence to a residence acquired or built as its replacement (ref. Proposition 60 & Proposition 90, Revenue and Taxation Code section 69.5). A base year value transfer allows an eligible homeowner to preserve their Proposition 13 protected assessed value. Essentially the base year value transfer creates an exclusion from reappraisal at fair market value on the replacement property.

  • Base Year Value Transfer for Homeowners Age 55 Years or Older (Proposition 60 & 90)

    • Proposition 60 was a constitutional amendment approved by the voters of California in 1986 and is applicable to owners who transfer the base value between properties located within the same county. Proposition 90, approved November 8, 1988, extended these same provisions to a replacement residence located in another county on a county-optional basis. Alameda County currently accepts qualified transfers from other California counties.

      The general qualifying criteria for both Proposition 60 & 90 is as follows:

        • The claimant or claimant’s spouse must be age 55 or older when the original residence sold.
        • The original residence must have been eligible for the Homeowners’ Exemption either at the time it was sold or within two years of the purchase or construction of the replacement property.
        • The replacement property must be the principal place of residence and eligible for the Homeowners’ Exemption.
        • The replacement property must be of “equal or lesser value” than the original property.
        • The replacement property must be purchased or built within two years (before or after) the sale of the original property.

      To receive relief from the date of transfer, you must file your claim within three (3) years following the purchase date or new construction completion date of the replacement property. A claim that is filed after the three-year filing period may receive the benefits commencing with the lien date of the assessment year in which the claim is filed. Retroactive benefits from the date of transfer will not be granted.

      To apply for the Prop 60 or 90 tax base transfer, submit a completed claim form and a copy of identification showing date of birth. If your original residence was in another county you must provide us with copies of your last property tax bill and the closing escrow statement from the sale of the original property.

      Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value (PDF)

      Information Brochure (PDF)
  • Base Year Value Transfer for Severely and Permanently Disabled Persons (Proposition 110):

  • More Important Information

    • Prop 60 & 90 is a “One Time” Benefit:

      Generally, persons who are age 55 and older or are severely and permanently disabled are permitted to transfer their base year value only once. The sole exception to this one-time only rule occurs where the claimant was granted relief for age first, but subsequently became severely and permanently disabled and must move to accommodate the disability.

      Prop 60 & 90 Rescission:

      Existing law provides that, in certain circumstances, a claimant may rescind their previously filed claim for a base year value transfer. To download the Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling, click here (PDF) or go to Forms.

      Board of Equalization Website:

      The Board of Equalization is an excellent source of information. We recommend that you review Frequently Asked Questions on Propositions 60/90 (for applicants over age 55) and Frequently Asked Questions on Proposition 110 (for severely and permanently disabled persons.

      For more information please call 272-3787.


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