- El Dorado
- Los Angeles
- San Bernardino
- San Diego
- San Mateo
- Santa Clara
This list can change at any time. Please contact the local assessor to see if the value of your original property can be transferred to a replacement in that county.
- Proposition 60 – Both the original property (former residence) and its replacement must be located in the same county.
- Proposition 90 – The original property is located in a different county from replacement, (see Proposition 90 information above).
- As of the date of transfer of the original property, the seller or a spouse living with the seller must be at least 55 years old.
- The original property must have been eligible for the Homeowners’ Exemption or entitled to the Disabled Veterans’ Exemption.
- The replacement dwelling must be of equal or lesser value than the original property.
- The replacement dwelling must have been purchased or newly constructed on or after 11/06/86.
- Without exception, the replacement dwelling must be purchased or newly constructed within two years (before or after) of the sale of the original property.
- The original property must be subject to reappraisal at its current fair market value as the result of its transfer, in accordance with Sections 110.1 or 5803 of the Revenue and Taxation Code.
- Without exception, a claim for relief must be filed within three years of the date a replacement dwelling is purchased or new construction of a replacement dwelling is completed to receive the full relief. A claim filed after the three year time period will receive a prospective relief only.