California Proposition 90 was an amendment of the
Constitution of California relating to property tax assessments for older homeowners. It was proposed by the
California State Legislature
The California State Legislature is a bicameral state legislature consisting of a lower house, the California State Assembly, with 80 members; and an upper house, the California State Senate, with 40 members. Both houses of the Legisla ...
and approved by voters in a
referendum
A referendum (plural: referendums or less commonly referenda) is a direct vote by the electorate on a proposal, law, or political issue. This is in contrast to an issue being voted on by a representative. This may result in the adoption of a ...
held on November 8, 1988.
The amendment allows homeowners over the age of 55 to transfer the assessed value of their present home to a replacement home if the replacement home is located in another county, is of equal or lesser value than the original property, if the county of the replacement dwelling adopts an ordinance participating in the program.
The following counties allow for Proposition 90 transfers into the county:
Alameda
An alameda is a Avenue (landscape), street or path lined with trees () and may refer to:
Places Canada
*Alameda, Saskatchewan, town in Saskatchewan
**Grant Devine Dam, formerly ''Alameda Dam'', a dam and reservoir in southern Saskatchewan
Chile
...
,
El Dorado
El Dorado (, ; Spanish for "the golden"), originally ''El Hombre Dorado'' ("The Golden Man") or ''El Rey Dorado'' ("The Golden King"), was the term used by the Spanish in the 16th century to describe a mythical tribal chief (''zipa'') or king o ...
,
Los Angeles
Los Angeles ( ; es, Los Ángeles, link=no , ), often referred to by its initials L.A., is the largest city in the state of California and the second most populous city in the United States after New York City, as well as one of the world' ...
,
Orange,
Riverside
Riverside may refer to:
Places Australia
* Riverside, Tasmania, a suburb of Launceston, Tasmania
Canada
* Riverside (electoral district), in the Yukon
* Riverside, Calgary, a neighbourhood in Alberta
* Riverside, Manitoba, a former rural m ...
,
San Bernardino,
San Diego
San Diego ( , ; ) is a city on the Pacific Ocean coast of Southern California located immediately adjacent to the Mexico–United States border. With a 2020 population of 1,386,932, it is the List of United States cities by population, eigh ...
,
San Mateo,
Santa Clara,
Tuolumne, and
Ventura. The county of El Dorado will stop taking property tax transfers through Proposition 90 on December 12, 2018.
See also
*
California Proposition 13 (1978)
Proposition 13 (officially named the People's Initiative to Limit Property Taxation) is an amendment of the Constitution of California enacted during 1978, by means of the initiative process. The initiative was approved by California voters on J ...
*
California Proposition 60 (1986)
References
External links
Exclusions from Reappraisal – Frequently Asked Questions about Propositions 60/90 published by the
California State Board of Equalization
The California State Board of Equalization (BOE) is a public agency charged with tax administration and fee collection in the state of California in the United States. The authorities of the Board fall into four broad areas: sales and use taxe ...
1988 California ballot propositions
Taxation in California
1988
File:1988 Events Collage.png, From left, clockwise: The oil platform Piper Alpha explodes and collapses in the North Sea, killing 165 workers; The USS Vincennes (CG-49) mistakenly shoots down Iran Air Flight 655; Australia celebrates its Australian ...
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