California Propositions 60 and 90: The Senior Tax Transfers Replaced by Prop 19

I’m Michael DiVita — DRE #01372066 | NMLS #241655, DiVita Home Finance (DRE #01818285 | NMLS #323700), Tiburon, CA. I’ve been in California mortgage lending since 2000 and founded DiVita Home Finance in 2007. I’m known as a creative mortgage broker: when a bank says no, I find the lender and the loan structure that can say yes. Call (800) 239-1103.

Propositions 60 (1986) and 90 (1988) let California homeowners 55 and older transfer their Prop 13 base year value once, to a replacement home of equal or lesser value — within the same county under Prop 60, or to a participating county under Prop 90. Both were replaced by Proposition 19: they apply only where the original home and the replacement were both transferred before April 1, 2021. Today, 55+ homeowners use Prop 19, which works statewide, up to three times, and allows a more expensive replacement.

You’ll still see Props 60 and 90 on older tax records, in estate files, and in advice written before 2021. Here’s what they were, when they still matter, and how Prop 19 changed the picture. For the current rules, go straight to my Prop 19 guide.

Proposition 60 (1986): Same-County Transfers

• Homeowner (or a spouse living in the home) had to be 55 or older when the original home was sold.
• Both homes had to be principal residences.
• The replacement had to be bought or built within two years before or after the sale.
• The replacement had to be of “equal or lesser value”: 100% of the original’s sale value if bought before the sale, 105% if within one year after, 110% if within the second year.
• Only within the same county, and generally only once in a lifetime.

Proposition 90 (1988): Some Intercounty Transfers

Prop 90 extended the same rules to moves between counties — but only into counties whose boards of supervisors adopted an ordinance accepting incoming transfers. Only about ten counties did so at various times (for example, Los Angeles, Orange, San Diego, and Santa Clara), and the list changed over the years. San Francisco and Marin were not among them, which is one reason Prop 90 was of limited use for Bay Area moves.

Proposition 110 (1990): Severely Disabled Homeowners

Prop 110 extended the Prop 60/90 benefit to severely and permanently disabled homeowners of any age, with similar value and timing rules.

Props 60/90 vs. Prop 19

When the Old Rules Still Matter

Transfers completed before April 1, 2021

If both the sale of the original home and the purchase of the replacement happened before April 1, 2021, the transfer was governed by Prop 60 or 90, and that base year value stands. A homeowner who used Prop 60 or 90 can still use Prop 19 up to three more times — the old transfer isn’t counted.

Estate and trust files

Heirs and trustees sometimes find a Prop 60/90 transfer behind a parent’s unusually low assessed value. That base carried over to the replacement home, but it doesn’t protect heirs: inheritance is now governed by Prop 19’s parent-child rules (family home only, principal residence, value-limited). Before deciding whether to keep or sell an inherited home, see the inheritance section of the Prop 19 guide.

Props 58 and 193: the inheritance counterparts

Prop 58 (1986) excluded parent-to-child transfers from reassessment — the principal residence without a value limit, and up to $1 million of assessed value of other property. Prop 193 (1996) extended this to grandparent-to-grandchild transfers when the grandchild’s parent had died. Both ended for transfers on or after February 16, 2021; they were replaced by Prop 19’s narrower family-home exclusion.

What 55+ Homeowners Should Do Now

1. Confirm eligibility under Prop 19 — 55+ at the time of sale, and both homes are principal residences.
2. Run the value test — decide whether buying before the sale (100%) or within one or two years after (105%/110%) gives the best result.
3. Plan the financing — a bridge loan or HELOC can let you buy first; asset-depletion qualification helps retirees with savings; a reverse mortgage or HECM for Purchase is another option at 62+.
4. Qualify on the transferred tax — the lower property tax after a Prop 19 transfer reduces your qualifying payment, which can increase what you can borrow.
5. File on time — Form BOE-19-B with the assessor in the county of the replacement home, within three years of the purchase.

Frequently Asked Questions

Can I still use Proposition 60 or 90?

Not for new moves. Props 60 and 90 apply only when both the original home and the replacement were transferred before April 1, 2021. Moves after that fall under Prop 19, which allows transfers anywhere in California, up to three times, including to a more expensive home.

I used Prop 60 before 2021. Can I use Prop 19 now?

Yes. Prior Prop 60 or 90 transfers aren’t counted against Prop 19’s three transfers, so you may be able to transfer your base up to three more times if you meet the eligibility rules.

Which counties accepted Prop 90 transfers?

Only counties that adopted an ordinance — roughly ten at various times, such as Los Angeles, Orange, San Diego, and Santa Clara. San Francisco and Marin did not participate. Since April 1, 2021, Prop 19 allows transfers into every county.

How is Prop 19 better than Props 60 and 90?

It works statewide, allows up to three transfers, covers disaster victims, and lets you buy a more expensive replacement — only the value above the 100%, 105%, or 110% test is added to your transferred base.

Do Props 58 and 193 still protect inherited property?

No. They ended for transfers on or after February 16, 2021. Inheritances now fall under Prop 19, which protects only a family home the child makes their principal residence (or a family farm), up to the old assessed value plus $1,044,586 for transfers through February 15, 2027.

Related Resources

• Prop 19: Property Tax Transfers
• Prop 13 Explained
• Reverse Mortgages in California
• HECM for Purchase
• Bridge Loans
• Living Trust Mortgages