Homeowners who are at least 55 years of age may transfer the base year of their existing residence to a new residence within the same county under certain criteria. The Orange County Assessor’s office has a comprehensive explanation of the process on its web site. The link is: Proposition 60 Information.

Homeowners who are at least 55 years of age may transfer the base year of their existing residence to a new residence to another county if the other county has adopted an an enabling ordinance. The California Board of Equalization issues letters listing the counties that have enabling ordinances. The link to the most recent BOE Letter is: LTA 2004/65 REVENUE AND TAXATION CODE SECTION 69.5 ORDINANCES

Homeowners who are severely and permanently disabled may transfer an existing Prop. 13 factored base year value to a replacement residence, if certain qualifying conditions are met. Some counties have not adopted local ordinances to implement Prop. 110. Before attempting to transfer your base year value to another county under the provisions of Prop. 110, you should contact the local county Assessor to discuss eligibility.