• Sonoma County Neighborhood

    Replacement Residence Exclusion

Replacement Dwelling Exclusion

Proposition 60, Proposition 90 and Proposition 110

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. 

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.

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.

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 Notice

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