How do these Propositions work?

When a person, age 55 or older purchases or constructs a new residence, it is not reassessed if he/she qualifies. The Assessor transfers the factored base value of the original residence to the replacement residence. Proposition 60 originally required that the replacement and the original property be located in the same county. Later, Proposition 90 enabled this to be modified by local ordinance, the eligibility of the homeowner is not affected. The homeowner is still eligible if moving to a county that has adopted a Proposition 90 ordinance.

County participation in Proposition 90 effective June 15, 2005 is listed below:

Counties Adopting a Proposition 90 ordinance