California Proposition 90 was an amendment of the

Constitution of California The Constitution of California ( es, Constitución de California) is the primary organizing law for the U.S. state of California, describing the duties, powers, structures and functions of the government of California. California's original ...

relating to property tax assessments for older homeowners. It was proposed by the California State Legislature 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:

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, El Dorado,

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Orange Orange most often refers to: *Orange (fruit), the fruit of the tree species '' Citrus'' × ''sinensis'' ** Orange blossom, its fragrant flower *Orange (colour), from the color of an orange, occurs between red and yellow in the visible spectrum * ...

, Riverside,

San Bernardino San Bernardino (; Spanish for "Saint Bernardino") is a city and county seat of San Bernardino County, California, United States. Located in the Inland Empire region of Southern California, the city had a population of 222,101 in the 2020 cen ...

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, 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.

References

External links

Exclusions from Reappraisal – Frequently Asked Questions about Propositions 60/90
published by the California State Board of Equalization 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 Bicenten ...

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See also

References

External links