PROPOSITION 90   Proposition 90 was enacted by the voters of California in November, 1988.  It provides an avenue for property tax relief to eligible senior citizens (age 55 or older) who sell their principal residence and purchase a replacement home of equal or lesser value in another county. 1   Under Proposition 13, the value of a home for property tax purposes is reassessed to market level whenever a change in ownership occurs. This usually results in higher property taxes for the purchaser of a new home.   Proposition 90 allows eligible senior citizens relief from reassessment when purchasing a replacement home of equal or lesser value in a county which has adopted the provisions of the law. 2 Those participating counties will accept transfers of property tax base assessments from other California counties.   The information contained herein is believed accurate as of  July 25, 2003. It is intended to provide general answers to general questions and is not intended as a substitute for individual legal advice. Advice in specific situations may differ depending upon a wide variety of factors. Therefore, readers with specific legal questions should seek the advice of an attorney.   Reprinted with permission from CAR - The California Association of Realtors® Legal Department

Proposition 90 Watch 6/15/05 Ordinarily under Proposition 13, the value of a home for property tax purposes is re-assessed to market level whenever a change in ownership takes place. This usually results in higher property taxes for the homebuyer. In November 1988, the state‘s voters approved Proposition 90, which is designed to induce greater turnover of homes owned by senior citizens. The measure provides anyone over the age of 55 with relief from Proposition 13 by allowing them to move from one county to another without undergoing a change in their basic property taxes. Proposition 90 is a "local-option" law; each county has the option of participating. If a county has adopted a Proposition 90 ordinance, it accepts transfers of property tax base assessments from other California counties. If the county that the homeowner is moving from does not have a Proposition 90 ordinance, this does not affect the eligibility of the homeowner. [Please note: Proposition 60 is a similar law passed by the state‘s voters two years prior to Proposition 90. It allows seniors to keep their property tax base assessment when they move within the same county.] Table I below lists the counties that have adopted a Proposition 90 ordinance. Table II lists the counties that have rejected Proposition 90. This information was last updated on June 15, 2005. TABLE I Counties which have adopted a Proposition 90 ordinance: Alameda San Mateo San Diego Orange Ventura Los Angeles Santa Clara TABLE II Counties which have rejected implementing Proposition 90:  [Counties with an asterisk * previously had a Proposition 90 ordinance then repealed it. All other counties listed in Table II never had a Proposition 90 ordinance.] Butte Merced San Bernardino Calaveras Modoc* Santa Barbara Contra Costa* Mono Santa Cruz El Dorado Monterey* Shasta Fresno Napa Siskiyou Inyo* Nevada Solano Kern* Placer Sonoma Lake Riverside* Stanislaus Madera Sacramento Trinity Marin* San Benito Tulare Mendocino San Luis Obispo Yolo REALTORS® who live in counties that do not have a Proposition 90 ordinance should not hesitate to lobby their board of supervisors to adopt one, even if the board has rejected a previous proposal. If you want to lobby your county board of supervisors to adopt a Proposition 90 ordinance, or extend an existing one, please contact C.A.R.‘s public policy division at (213) 739-8273 for more information.

Joanne L. Gardiner, Broker, e-PRO Contact Joanne Advantage Realty Advantage Mortgage Associates 3205 Whipple Road - Union City, California 94587 (510) 429-4800 San Francisco Bay Area  San Francisco East Bay Real Estate website: http://www.joannegardiner.com   Our primary services in the San Francisco Bay Area are: East bay real estate,  Hayward real estate, Castro Valley real estate,  Danville real estate,  Dublin real estate,  Fremont real estate,  Newark real estate, Niles real estate, Pleasanton real estate, San Leandro real estate, San Lorenzo real estate, San Ramon real estate, Sunol real estate and Union City real estate.  The types of real estate in which we specialize are:  houses, homes, condominiums, townhomes, garden homes, PUDs, single family homes, manufactured homes, mobile homes, modular homes, duets, residential income property, duplexes, tri-plexes, four-plexes, small apartment complexes and special use properties. Alameda County Homes, Homes in Alameda County, Contra Costa County Homes, Homes in Contra Costa County, Castro Valley Homes, Homes in Castro Valley, Danville Homes, Homes in Danville, Dublin Homes, Fremont Homes, Homes in Fremont, Homes in Dublin, Homes in Hayward, Hayward homes, Newark Homes, Homes in Newark, Oakland Homes, Homes in Oakland, Pleasanton Homes, Homes in Pleasanton, San Leandro Homes, Homes in San Leandro, San Lorenzo Homes, Homes in San Lorenzo, San Ramon Homes, Homes in San Ramon, Sunol Homes, Homes in Sunol, Union City Homes, Homes in Union City. San Francisco Realty, San Francisco Bay Realty, San Francisco Bay Area Realty, Realty in San Francisco Bay Area, East Bay Realty, Bay Area Realty, homes in San Francisco bay area, homes in San Francisco East Bay. top of page You and California Welcome page