• Sonoma County Neighborhood

    Replacement Residence Exclusion

Replacement Dwelling Exclusion

Proposition 60, Proposition 90, Proposition 110 and Proposition 19

Proposition 19 Impacts

Voters passed Proposition 19 in November 2020. This legislation affects Parent-Child and Grandparent-Grandchild exclusions and Base Year Value Transfers. This legislation is currently being reviewed by the State Board of Equalization (BOE) for guidance and regulations. The Assessor’s Office will not be able to answer detailed questions about the legislation at this point in time. Visit the BOE’s Proposition 19 page for the most up to date information. 

Overview

Propositions 60, 90 and 110 are voter-approved amendments which allow qualifying homeowners to transfer the taxable value of a previous residence to a new residence. For many people, this can result in substantial tax savings. These amendments are effective until March 31, 2021.

Proposition 60, allows qualifying Sonoma County residents who are 55 years of age or older to transfer the base-year value of their original property to a replacement dwelling.

Proposition 90, extends the base-year value transfer provisions of a replacement dwelling located in another county if that county has an ordinance to allow such transfers. Sonoma County does not allow inter-county transfers.

State Board of Equalization's current list of participating counties

Proposition 110, extends the base-year value transfer provisions to disabled persons of any age. In order to qualify, an owner of the property must be severely and permanently disabled.

Effective April 1, 2021, Propositions 60, 90 and 110 will be superseded by Proposition 19, passed by voters in the November 2020 election.

Proposition 19 allows persons who are 55 years of age or older or severely disabled to transfer the base year value of their principal residence anywhere in California within 2 years of the sale of the original property.

Current Law vs. Proposition 19

Current LawProposition 19
Type of Property
  • Principal residence
  • Principal residence
Timing
  • Purchase or newly construct residence within 2 years of sale
  • Purchase or newly construct residence within 2 years of sale
Location of Replacement Home
  • Anywhere in California
Value Limit
  • Equal or lesser value
    • Any value
    • Amount above 100% is added to transferred value
    How many transfers?
    • One time
    • Exception:  After using once for age, second time for subsequent disability
    • Three times
    Implementing Statute
    • Revenue & Taxation Code section 69.5 (implements Propositions 60/90/110)
    • To be determined
    Important Dates
    • Through March 31, 2021
    • Effective April 1, 2021

    Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied upon for any purpose, but is instead a presentation of summary information. If there is a conflict between the information presented and the text of the proposition or its implementation, the text of the proposition or legal interpretation will prevail. It is highly encouraged that you consult an attorney for advice specific to your situation.

    Basic Requirements for Proposition 60

    Replacement Dwelling 55 Years of Age or Older

    1. You or a spouse who resides with you, must be at least 55 years of age when the original property was sold.
    2. The replacement property must be your principal residence and must be eligible for a homeowners' exemption or disabled veterans' exemption.
    3. The replacement property must be of equal or lesser "current market value" than the original property.
    4. The replacement property must be purchased or built within two years (before or after) the sale of the original property. No exceptions.
    5. To receive retroactive relief from the date of transfer, you must file your claim within three years following the purchase date or new construction completion date of the replacement property.
    6. Your original property must have been eligible for the homeowners' or disabled veterans' exemption either at the time it was sold or within two years of the purchase or construction of the replacement property.

    The original property must be subject to reappraisal at its current market value at the time of sale, unless the buyer(s) or your original property also qualify the property as a replacement property for a base-year value transfer due to disaster relief or a base-year value transfer. Therefore, most transfers between parents and children will not qualify.

    This is a One-Time Only Benefit

    Once you have filed and received tax relief, neither you nor your spouse who resides with you can ever file again. The only exception is that if you become disabled after receiving this tax relief for age, you may transfer the base-year value a second time because of disability, which involves filing a different claim.

    Basic Requirements of Proposition 110

    Severely and Permanently Disabled Persons

    1. You or a spouse residing with you must be severely and permanently disabled when the original property was either sold or modifications were completed.
    2. Both your original and replacement property must be eligible for a homeowners' or disabled veterans' exemption and the replacement property must be your principal residence.
    3. The replacement property must be of equal or lesser value than the original property.
    4. The replacement property must be purchased or built within two years (before or after) the sale of the original property.
    5. To receive retroactive relief from the date of transfer, you must file your claim within three years following the purchase or completion of new construction of the replacement property.
    6. The disabled person, spouse, or legal guardian must submit a Physician's Certificate of Disability (Form BOE-62A) with the claim.

    The original property must be subject to reappraisal at its current market value at the time of sale, unless the buyer(s) or your original property also qualify the property as a replacement property for a base-year value transfer due to disaster relief or a base-year value transfer for persons age 55 or over. Therefore, most transfers between parents and children will not qualify.

    This is a One-Time Only Benefit

    Once you have filed and received this tax relief, neither you nor your spouse who resides with you will qualify to receive this benefit again.

    Basic Requirements of Proposition 19

    1. You or a spouse residing with you must be at least 55 years of age or older, or severely disabled when the original property was sold.
    2. The replacement property must be your principal residence and must be eligible for a homeowners' exemption or disabled veterans' exemption.
    3. The replacement property can be located anywhere in California
    4. There is no value limit – any amount over 100% of the value will be added to the transferred value
    5. This benefit can be used three times

    Clerk-Recorder-Assessor

    Deva Marie Proto

    County Clerk-Recorder-Assessor-Registrar of Voters

    Office Hours

    Monday – Tuesday
    9:00 AM – 1:00 PM
    Wednesday
    12:00 PM – 4:00 PM
    Thursday – Friday
    9:00 AM – 1:00 PM

    Temporary Limited Hours

    Note: Document processing and fee transactions end 30 minutes prior to closing

    Address

    Assessor's Office

    585 Fiscal Drive
    Room 104F
    Santa Rosa, CA 95403
    38.4659106, -122.7251807

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    Important Information 75x40The staff of the Clerk-Recorder-Assessor's Office are forbidden by California legal codes to practice law or provide legal advice; this prohibition includes giving advice about what forms you might need or how you should fill them out.