The claimant must be an owner of record of both the original and replacement residences. The sale of the original residence must qualify for reassessment under the provisions of California Revenue and Taxation Code Section 110.1. Receiving, or eligible for, a Homeowner's Exemption, or 2. Receiving a Disabled Veteran's Exemption on the original and replacement residences. The replacement residence must be equal to or lesser in value than the original residence.
Special rules apply to multi-unit dwellings and mobile homes.
Claims must be filed within three years of the date the replacement residence is purchased or newly constructed. Only a limited number of counties are participating in Proposition 90. The effective dates and filing fees vary from county to county. Those property owners interested in transferring the base year value from their principal residence located in Santa Clara County to a newly purchased residence in another county should call that county to make sure that the other county is participating in Proposition 90. The following is a list of those counties which have approved Proposition 90 and will currently accept base year value transfers from other counties.