Under Proposition 90, California property owners who are 55 years and older may be able to qualify to transfer the assessed value of their principal residence sold in county “A” to their new residence in  county “B.”

Qualifications for Proposition 90 are as follows:

• The purchaser or spouse must be 55 years of age, AND
• The replacement residence must be equal to or less than the value of the residence sold, AND
• The replacement residence must be located in the same county as the property being sold OR must be located in one of the counties which have voted to PASS Proposition 90 in order for the real property tax base to be transferred from the former residence to the replacement residence.

Before making plans to move, call the County Assessor’s Office in the county you are moving to and request the most recent information concerning Proposition 90.

The following information is current as of November, 2004 but may be subject to change at any time.

Counties—Passed Effective Date Counties—No Action Taken

1. Alpine 11. Lassen 21. Siskiyou

1. Alameda 11/09/88

2. Amador 12. Mariposa 22. Stanislaus

2. Los Angeles 11/09/88

3. Calaveras 13. Merced 23. Sutter

3. Orange 11/09/88

4. Colusa 14. Mono 24. Tehama

4. San Diego 11/09/88

5. Del Norte 15. Placer 25. Trinity

5. San Mateo 11/09/88

6. Glenn 16. Plumas 26. Tuolumne

6. Santa Clara 07/07/89

7. Humboldt 17. San Benito 27. Yolo

7. Ventura 05/04/92

8. Imperial 18. San Francisco 28. Yuba

9. Kings 19. San Joaquin^{Counties—Rejected} 10. Lake 20. Sierra

1.  Butte 13. Nevada
2.  Contra Costa 14. Riverside
3.  El Dorado 15. Sacramento
4.  Fresno 16. San Bernardino
5.  Inyo 17. San Luis Obispo
6.  Kern 18. Santa Barbara
7.  Madera 19. Santa Cruz
8.  Marin 20. Shasta
9.  Mendocino 21. Solano
10.  Modoc 22. Sonoma
11.  Monterey 23. Tulare
12.  Napa