Prop 60 and Prop 90: California's Old Over-55 Tax Base Transfer, and What Replaced It
For 35 years California homeowners over 55 planned their last move around two ballot measures. Proposition 60 (1986) let them carry a low Proposition 13 assessment to a cheaper home in the same county, once; Proposition 90 (1988) let a handful of counties accept moves from elsewhere; Proposition 110 (1990) added severely disabled owners. All three live in Revenue and Taxation Code §69.5. On April 1, 2021 Proposition 19 replaced them with §69.6: any county, three times, and a more expensive home allowed. The names still circulate, assessors still process late §69.5 claims, and the two regimes differ in ways that matter for a move planned years ago. This page lays them side by side.
Quick answer
Prop 60 / 90 / 110 (§69.5): 55+ or severely disabled, once, replacement of equal or lesser value, same county or one of ten accepting counties, both the sale and the replacement purchase on or before March 31, 2021. Prop 19 (§69.6): 55+, severely disabled or disaster victim, three times, any county, a more expensive home allowed (the old base carries over up to 100/105/110% of the old value; above that line an amount is added, measured two ways, see below), when either the sale or the purchase is on or after April 1, 2021. Both keep the two-year sale-to-purchase window and the three-year claim deadline.
Side by side
| Prop 60 / 90 / 110 (§69.5) | Prop 19 (§69.6) | |
|---|---|---|
| Statute | Revenue and Taxation Code §69.5 | Revenue and Taxation Code §69.6 |
| Constitutional basis | Cal. Const. art. XIII A §2(a) as amended by Props 60, 90, 110 | Cal. Const. art. XIII A §2.1 (Prop 19, November 2020) |
| Which transactions | Both the sale of the original home and the purchase of the replacement on or before March 31, 2021 | Either the sale or the purchase on or after April 1, 2021 (§69.6(b)(5)(A): one of the two, but not both, may be before that date) |
| Who | 55 or older (Prop 60/90) or severely and permanently disabled (Prop 110) | 55 or older, severely disabled, or a victim of wildfire or other Governor-declared disaster |
| Where the replacement may be | Same county (Prop 60); a county that adopted an accepting ordinance (Prop 90): ten on the BOE's list, unchanged since November 2018 | Anywhere in California |
| How many times | Once (a second time only if later disabled) | Three times (disaster victims: unlimited) |
| Value of the replacement | Equal or lesser value (100% if bought before the sale, 105% within one year after, 110% within two years), otherwise no transfer at all | Any value. Up to the same 100/105/110% line the old base carries over unchanged (§69.6(d)(13), (e)(2)). Above it an amount is added: the statute's text says "the difference between the full cash value of the original property and the full cash value of the replacement dwelling" (§69.6(e)(3)); the BOE's published FAQ adds only the excess over the 100/105/110% line. See the two readings below. Inflation adjustment from the sale date applies (§69.6(e)(4)) |
| Window | Replacement bought within two years before or after the sale | Same two-year window |
| Claim form | BOE-60-AH | BOE-19-B (55+), BOE-19-D (disabled), BOE-19-V (disaster) |
| Claim deadline | Three years from the purchase for full effect; later claims prospective | Three years from the purchase for full effect; later claims prospective |
How §69.5 worked
Revenue and Taxation Code §69.5 implemented the three propositions. A claimant who was 55 or older when the original home was sold (or severely and permanently disabled, under Prop 110) could transfer that home's factored base-year value to a replacement dwelling bought or newly built within two years before or after the sale, provided the replacement's full cash value did not exceed the original's: 100% if the replacement was bought before the sale, 105% if within the first year after, 110% if within the second. A replacement that cost a dollar more got no transfer at all. The transfer was available once per person (a second time only for an owner who later became disabled), and only within the same county unless the county of the replacement home had adopted an ordinance under §69.5(b) accepting transfers from other counties, which is what Proposition 90 authorised. The claim was BOE-60-AH, filed with the assessor within three years of the replacement purchase.
§69.5 still applies where both the sale and the replacement purchase were on or before March 31, 2021, and a claim for one of those transfers can still be filed; a claim filed after the three-year deadline is honoured from the lien date of the year it is filed. Where either transaction is on or after April 1, 2021 the section no longer applies and the claim is made under §69.6 (§69.6(b)(5)(A)).
What §69.6 does instead
Proposition 19 added article XIII A §2.1 to the Constitution and §69.6 to the code. The same three groups qualify, now with wildfire and disaster victims added. The replacement may be anywhere in California, so Prop 90's county list is gone. The transfer may be used up to three times (without limit for disaster victims). And a more expensive replacement is allowed. Up to the §69.5 line (100% of the original's value if the replacement is bought first, 105% within one year after the sale, 110% within two years) the base carries over unchanged (§69.6(d)(13), (e)(2)), inflation-adjusted from the sale date (§69.6(e)(4)). Above that line an amount is added, and here the statute and the Board of Equalization's guidance read differently. §69.6(e)(3), in full: The claim forms are BOE-19-B, BOE-19-D and BOE-19-V.
If the full cash value of the replacement dwelling is of greater value than the original property, the taxable value of the replacement dwelling shall be calculated by adding the difference between the full cash value of the original property and the full cash value of the replacement dwelling to the taxable value of the original property.
| Reading | What is added | $400,000 base; sold for $900,000; replacement $1,100,000 bought within a year | Who says so |
|---|---|---|---|
| Statute text | The whole difference between the two homes' full cash values | $1,100,000 − $900,000 = $200,000 added → $600,000 base | §69.6(e)(3) as quoted; BOE Letter to Assessors 2021/019, Q16 |
| BOE FAQ | Only the excess over the 100/105/110% line | $1,100,000 − $945,000 (105%) = $155,000 added → $555,000 base | BOE Prop 19 page, 'Base Year Value Transfers' FAQ worked example |
Assessors administer the transfer under BOE guidance, so the FAQ reading is what a claimant is likely to receive; the statute's sentence is what a court would read. We flag the difference rather than pick; ask the assessor which figure they apply before you rely on either. The property tax transfer guide walks through the current rules and the Prop 19 calculator works the arithmetic.
Which rule applies: the dates
| Replacement home bought | Original home sold | Rule |
|---|---|---|
| By March 31, 2021 | By March 31, 2021 | §69.5 (Prop 60/90/110): equal or lesser value, once, county limits; claim on BOE-60-AH |
| April 1, 2021 or later | Any date within two years | §69.6 (Prop 19): any county, three times, value rule above; claim on BOE-19-B/-D/-V |
| By March 31, 2021 | April 1, 2021 or later | §69.6 governs: "either the sale … or the purchase …, but not both, may occur before April 1, 2021" (§69.6(b)(5)(A)) |
The two-year window counts from the sale of the original home to the purchase (or completion of construction) of the replacement in either order. Both rules require the original to have been eligible for the Homeowners' or Disabled Veterans' Exemption and the replacement to become the claimant's principal residence.
Frequently Asked Questions
What is Prop 60 in California?
Proposition 60, passed in 1986 and written into Revenue and Taxation Code §69.5, let a homeowner aged 55 or older sell a principal residence and transfer its Proposition 13 factored base-year value to a replacement home of equal or lesser value bought within two years in the same county, once in a lifetime. Proposition 90 (1988) extended it to moves between counties whose boards of supervisors adopted an ordinance accepting incoming transfers, and Proposition 110 (1990) extended it to severely and permanently disabled owners of any age. For transfers on or after April 1, 2021 all three are superseded by Proposition 19 (§69.6).
Which counties accepted Prop 90 transfers?
Ten, on the BOE's list, which has not changed since November 7, 2018 (El Dorado's ordinance ended that day): Alameda, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne and Ventura. The list changed over the years as counties adopted and repealed ordinances. Under Proposition 19 the question no longer arises: §69.6 applies to a replacement home anywhere in California, and no county ordinance is needed.
Is Prop 60 still available?
Only where both the sale of the original home and the purchase of the replacement were on or before March 31, 2021. If either transaction is on or after April 1, 2021 the transfer is under Prop 19 (§69.6(b)(5)(A)). §69.5 still governs the all-before-2021 transfers and a claim can still be filed for them, on BOE-60-AH, though a claim filed more than three years after the purchase applies only prospectively. Where either transaction is on or after April 1, 2021 the transfer is made under §69.6, Proposition 19, on form BOE-19-B.
What did Prop 19 change for the over-55 base-year transfer?
Three things. The replacement home may be anywhere in California, with no county ordinance (Prop 90's limit is gone). It may be used three times instead of once. And the replacement may cost more than the home sold: up to the same 100/105/110% line the old base carries over unchanged, and above it an amount is added instead of the transfer being denied. How that amount is measured is where the statute's text (the whole difference between the two homes' full cash values, §69.6(e)(3)) and the BOE's FAQ (only the excess over the 100/105/110% line) differ; the page sets out both. The 55-or-older, severely disabled and disaster-victim categories remain, and the two-year window between sale and purchase remains.
I used Prop 60 or Prop 90 years ago. Can I use Prop 19 now?
The Board of Equalization's published Proposition 19 guidance treats an earlier transfer under §69.5 as not counting against the three transfers allowed by §69.6, so a homeowner who moved once under Prop 60 or 90 may still transfer under Prop 19. The statute itself counts transfers made under §69.6. Confirm with your county assessor before selling; the BOE's Prop 19 page is the authority and is linked in the sources.
What forms are used?
BOE-60-AH for a §69.5 (Prop 60/90) transfer, where both the sale and the purchase were on or before March 31, 2021; BOE-19-B for a §69.6 (Prop 19) transfer by an owner 55 or older; BOE-19-D for a severely disabled owner; BOE-19-V for a victim of a wildfire or Governor-declared disaster. All go to the assessor of the county where the replacement home is, within three years of its purchase for full effect. The forms page lists each with its current revision.
Learn More
Sources: Revenue and Taxation Code §69.5 and §69.6 and California Constitution article XIII A §2 and §2.1, paraphrased with the section cited; Board of Equalization Proposition 19 guidance (boe.ca.gov/prop19), Letters to Assessors on Propositions 60/90/110 and the §69.5 ordinance list, and forms BOE-60-AH, BOE-19-B, BOE-19-D and BOE-19-V. The ten-county Prop 90 list is the BOE's published list as of November 7, 2018, the latest it issued; counties adopted and repealed ordinances over time. Educational information, not legal or tax advice; confirm eligibility with the assessor of the replacement home's county before selling.
Last reviewed: October 2026.