Propositions 60 90 – 55 and Older FAQ

Thank you for visiting our site to do some research on Propositions 60 and 90. Below you will find frequently asked questions about what Prop 60 and Prop 90 and what it can do for you, with regard to property taxes and transferring base year values to a new location.

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Propositions 60 90 – 55 and Older FAQ

What is the difference between Proposition 60 and Proposition 90?
What are the eligibility requirements for Propositions 60/90?
How many times can one receive the benefit of Propositions 60/90?
I am over 55, but my wife is not yet 55. Is she considered a claimant for benefits of Proposition 60? What about other co-owners?
My Registered Domestic Partner and I sold a home and purchased a replacement property in 2008. My Partner transferred the base year value under Proposition 60. Since we are registered domestic partners, was I also considered a claimant? If not, will this affect my ability to use the exclusion later?
Would I still qualify for Proposition 60 benefits if I was a few months shy of 55 when my property sold, but over 55 when I purchased my replacement property?
My home is held in a trust in which I am the sole present beneficiary. Can I qualify for Proposition 60 benefits if I sell my home and buy a replacement home that will also be held in trust? In other words, am I a qualified claimant if the transactions are made by me as trustee of the trust?
What does equal or lesser value of a replacement property mean?
When making the equal or lesser value comparison, is a simple comparison of the sales price of the original property and the purchase price of the replacement dwelling all that is needed?
If the full cash value of the replacement dwelling does not satisfy the equal or lesser value test, can a claimant receive partial benefit?
I want to sell my principal residence valued at $180,000 and purchase a one-third interest in a property valued at $360,000. Since my interest in the new property is only valued at $120,000, which is less than my sale price, can the base year value of my original property be transferred?
I plan to relocate from Los Angeles County to San Francisco County, but San Francisco County says they don't allow base year value transfers from another county. I thought there was a law that allows that.
Will the transfer of an original property or acquisition by gift or devise qualify under section 69.5?
I co-own and live in a house shared with another co-owner. Can we sell this original property and each still qualify for the claim if we both buy separate replacement dwellings?
If an original property has a separate living unit on the property (i.e. in the back or over a detached garage), what portion or value of the original property will qualify to determine qualification of the replacement property?
A few years ago I inherited a residence from my mother. I filed for and received the parent-child exclusion. In a couple years after I turn age 55, can I sell this property and transfer my mother's base year value to another property that I purchase?
Do I need to be receiving the homeowners' exemption on my original property when it is sold?
18.I purchased three units in a six-unit building and I intend to use all three as my principal place of residence. Can I transfer the base year value to all three units?
I purchased a replacement home for $200,000 last year but did not sell my original home at that time. The market has slowed down since then and now I am only getting offers for $185,000 although I expected it to sell it for more than what I paid for my replacement property. What can I do to qualify for the base year value transfer now?
If a replacement home is newly constructed, what is the date of completion?
Is there any extension of the two-year period after I sell my home if construction on my new home is delayed due to unforeseen circumstances beyond my control?
If I make an improvement to my replacement home after I transferred the base year value to it, can I get additional tax relief for the new construction?
I purchased a lot six years ago with the expectation of building my retirement home. I plan to start construction next year. If construction is completed within two years of the sale of my original home, will the new home qualify for the base year value transfer?
I purchased and moved into another residence in March 2003 and completed an addition on it in September 2003. I rented my original property and then sold it in July 2005. Can the base year value be transferred to the replacement property?
If I purchased a lot five years ago and completed building my own home this year, how is the new construction valued? For base year value transfer purposes, is there a separate value for the land as of the date of purchase for value comparison?
I owned and lived in a home that was destroyed in a fire in April 2000. It had a full cash value of $650,000 and I received $300,000 in insurance proceeds for it. I eventually sold it in February 2004 for $250,000 still in its damaged condition. I then found a replacement home in January 2006 for $700,000. Can my new house qualify for section 69.5 tax relief?
Is the Assessor prevented from issuing supplemental assessments when the factored base-year value is transferred from an original property to a replacement dwelling under Prop. 60?
I purchased a replacement dwelling in March 2004, which the assessor reappraised as of April 1, 2004. I received two supplemental assessment bills; one for the remaining three months of the 03-04 fiscal year, the other for the entire 04-05 fiscal year. My original property later sold in November 2004 and I filed a claim to transfer the base year value. Is the date of transfer the date I purchased the replacement dwelling? Wouldn't the supplemental assessments be included in the transfer?
How do I file for Proposition 60/90 tax relief?
Can I still be granted the exclusion if I file after the three-year filing period?
The assessor's office denied my base year value transfer claim because they indicated that my replacement property has a higher value than my original property. Can I appeal?
After receiving the notice that my application has been approved for a base year value transfer, will I receive a refund of the taxes I already paid?
May I give my original property to my child and still receive the Prop. 60/90 benefit when I purchase a replacement property?
Can I qualify for the benefits of Prop. 60/90 when I sell my original property (owned by me alone) and purchase a replacement dwelling with several co-owners? What if I own only a 10 percent interest in the replacement dwelling?
Can two otherwise qualified taxpayers who have recently sold their separately owned original properties combine their claim for Prop. 60/90 benefit when they buy a single replacement dwelling together?
May I, as a former co-owner of an original property, receive partial benefit on my replacement dwelling, along with other co-owners who purchase separate replacement dwellings?
What if I am the co-owner of a property with more than one residential unit?
Do I need to be receiving the homeowners' exemption on my original property when it is sold?
If I receive the benefit of Prop 60/90/110, may I still qualify and claim a Homeowner's or Disabled Veteran's Exemption?
May I take advantage of this tax saving program more than once?
Are there property value limits on this program?
If I decide to build my replacement property, can I still qualify for Prop60/90/110?
If I buy a replacement home with a much higher value than my present home, can I qualify for a partial exclusion?
If I give my original property to my child, can I still qualify for a Prop. 60/90/110 when I purchase a replacement property?
Can two otherwise qualified property owners who have recently sold their separately owned original properties combine their claim when they buy a single replacement home together?
If an addition is made to a replacement home (such as a new room, detached garage, or pool) after the base year has been transferred, can that addition be excluded from re-assessment?
What if my original property contains more than just my principal residence and the land necessary for that residence?
Do I still have to pay the existing, current tax bill on the replacement property or will that bill be adjusted to reflect the new value?
How can I apply for a Prop.60/90/110 claim?


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