Base Year Value Transfer Exclusion (Propositions 60/90/110)

  • Senior citizens 55 years of age (in the case of married couples, only one spouse must be 55 years or older) can buy a residence and transfer their current assessed value to the new home if the new residence is of equal or lesser market value. This prevents a tax increase due to reappraisal of the new home.
  • Effective January 1, 2014 the San Bernardino County Board of Supervisors adopted an ordinance which now enables you to transfer the taxable value from your original property (Proposition 90) located outside of San Bernardino County to your new property when certain conditions are met.
  • Other counties in California have passed ordinances enabling Proposition 90. We recommend that you contact the county to which you wish to move regarding Proposition 90 (inter-county transfers) eligibility within that county.

FAQs

Property Tax Savings: Prop 19 Base Year Value Transfers

Prop 19 for base year transfers went into effect April 1, 2021. It allows persons at least 55 years or older, severely disabled or victims of disaster to transfer their base year value from an original property to replacement property, provided all qualifications are met.

You will need to file:

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

You will need to file:

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

Yes, Prop. 19 allows homeowners who are at least 55 years or disabled to transfer their base year value up to three times. Victims of wildfires or other natural disasters may transfer their tax base once per event.

If you are over 55 years, severely disabled, or the victim of a disaster, Prop. 19 allows homeowners who purchase a replacement home of greater value than their original home to transfer to their tax base with an adjustment to account for the value difference. The portion that is over the value of the original home will be reassessed at current market value.

Under Prop. 19, “Natural Disasters” means the existence, as declared by the Governor, of conditions of disaster or extreme peril to the safety or property within the affected area caused by the conditions such as fire, flood, drought, storm, mudslide, earthquake, civil disorder, foreign invasion, or volcanic eruption.

For more information or additional assistance, please email our office. We also encourage you to visit the Board of Equalization (BOE) website at boe.ca.gov for the most up to date information regarding Proposition 19.

Form Name: Source:
Certificate of Disability BOE-62A
Claim of Person(s) at least 55 years of Age for Transfer of Base-Year Value to Replacement Dwelling BOE-60-AH
Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling(+Cert. of Disability) BOE-62
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling BOE-60-NR