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Bookmark or Share- Propositions 60/90 – Transfer of Base Year Value for Persons Age 55 and ...Proposition 60 allows for the transfers of a base year value within the same county (intracounty). Proposition 90 allows for the transfers of a base year value from one county to another county in California (intercounty) if the county has authorized such a transfer by an ordinance.
- PROPOSITION 19 - California State Board of EqualizationOn November 3, 2020, California voters approved Proposition 19 and its implementing legislation, Senate Bill 539 was enacted on September 30, 2021, providing for intergenerational exclusions and base year value transfers that can result in property tax savings for taxpayers.
- Proposition 19 Forms - California State Board of EqualizationAs part of the Proposition 19 implementation process, State Board of Equalization (the BOE), in consultation with the California Assessors' Association, has created the following seven new forms to assist County Assessors: • BOE-19-B, Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons at Least Age 55 Years
- Introduction to Proposition 19 - California State Board of EqualizationOn November 3, 2020, California voters approved Proposition 19. Added new provisions of the parent-child and grandparent-grandchild exclusions. Added new provisions for a base year value transfer of a primary residence for persons at least age 55 or severely disabled or victims of wildfires or natural disasters.
- Proposition 19 Base Year Transfer Guidance Questions and Answersvoters at the November 3, 2020 general election as Proposition 19 (Proposition 19 or Prop 19). Proposition 19 is entitled, "The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act."
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