Information about available base year value transfers:
An application must be filed with the Assessor's Office in order to receive any of these benefits.
Base Year Value Transfer Application forms are available online, or you may request a form by calling
(916) 875-0750 (8am to 4pm), or by fax at
- Propositions 60/90: Under certain conditions, persons aged 55 and older may transfer the Prop 13 base year value of their principal residence to a replacement residence. This is a one-time-only benefit, with one exception as noted below. (Proposition 60/90, Revenue and Taxation Code 69.5). For more information and a list of participating counties see
BOE LTA 2020/018.
- Proposition 110: Severely and permanently disabled persons of any age may also be eligible for a base year value transfer. This is a one-time only benefit. (Proposition 110, Revenue and Taxation Code 69.5).
BOE FAQ Prop 110
- Proposition 3: Public Entity Acquisition / Eminent Domain. Revenue and Taxation Code section 68. A property owner displaced through eminent domain, public entity acquisition, or a judgment of inverse condemnation may qualify for a base year value transfer to replacement property in any California county. See further information and links to BOE resources below.
- Property substantially damaged or destroyed in a formally declared disaster may qualify for a base year transfer. See below for more information and links to related disaster / calamity web pages.
- Environmentally contaminated property may qualify for a base year transfer. More information is below and in
BOE LTA 2007/047
- Additional information about each type of base year transfer is below.
Important: Voters passed
Proposition 19 in November 2020.
The portion of that law that affects base year value transfers for persons over 55, severely disabled, or property damaged by a governor-declared disaster is effective 4/1/2021. Transfers that occur prior to that date fall under the provisions of Proposition 60, 90, 110, and 69, respectively. Transfers that occur on or after 4/1/2021 are subject to the new provisions under Proposition 19. Go to
Proposition 19 to learn more. Please note that base year value transfers involving properties taken by eminent domain or properties environmentally contaminated are not impacted by Proposition 19.
Transferring a Principal Residence Value within a County
Proposition 60 (Revenue and Taxation Code 69.5)
- Property owners of at least 55 years of age may transfer the base year value of their principal residence to a replacement principal residence. The replacement must be of equal or lesser current market value and located within the same county. Sacramento County does not allow base year transfers from other counties.
The over-55 principal residence base year transfer is a one-time only benefit with one exception: if a claimant becomes physically and permanently disabled after transferring the taxable value under the age requirements, the claimant may transfer the taxable value a second time under the disability requirements (Prop 110), if the move is related to the disability. Additional information may be found on the
Board of Equalization’s FAQs.
Transferring a Principal Residence Value to a Different County
Proposition 90 (Revenue and Taxation Code 69.5)
- Property owners may be able to transfer their principal residence base year value from Sacramento County to another county, if that county that has adopted an ordinance allowing such transfers. The counties are listed in the BOE LTA 2020/018. Sacramento County has not adopted an ordinance and does not allow base year transfers from other counties.
Base Year Transfer for Severely and Permanently Disabled Persons
Proposition 110 (Revenue and Taxation Code 69.5)
- Severely and permanently disabled persons who meet certain specific requirements may transfer the base year value of their principal residence to a replacement dwelling of equal or lesser current market value in the same county. There is no age limit. This is a one-time only benefit. Transferring a value to a different county is discussed in the preceding paragraph. Please note that this benefit requires a different form than the age-55 base year transfer. More information may be found on the Board of Equalization’s FAQs.
Property Taken by Eminent Domain or Acquired by a Government Entity
Proposition 3 (Revenue and Taxation Code 68)
- Eminent Domain Brochure
- A property owner displaced through eminent domain, public entity acquisition, or a judgment of inverse condemnation may transfer the taken property’s base year value to a comparable replacement property in any California county if all conditions are met. For additional information see the California State Board of Equalization
Property Tax Rule 462.500, Letters to Assessors
#2005/007 (Qualifications and Examples), #2007/021 (Taken and Replacement properties may be in different California counties), and #2016/008 (Applications filed more than four years after the qualifying dates may receive up to four years of retroactive relief). An application (Form BOE-68) and documentation are required.
Property Substantially Damaged or Destroyed in a Formally Declared Disaster
(Revenue and Taxation Code 69)
- This program should not be confused with Calamity relief. The difference between a Disaster and a Calamity is discussed on the Assessor’s
Disaster and Calamity Property Tax Relief webpage.
- In order to qualify for this base year value transfer under R&T 69, the property must have had substantial physical damage or destroyed by a disaster
as declared by the Governor and the replacement property must be located within Sacramento County. Additional requirements also must be met. 'Substantial physical damage' is defined as damage in excess of 50% of the market value of the property as it was immediately prior to the disaster.
- A similar transfer between
different counties is allowed if the county where the replacement home is located has adopted an ordinance permitting the transfer.
Sacramento County has not adopted an ordinance and does not allow base year transfers from other counties.
Environmentally Contaminated Property
(Revenue and Taxation Code 69.4)
- The base year value of qualified contaminated property may be transferred, subject to specific conditions and limitations, to a comparable replacement property of equal or lesser value that is located in the same county and is acquired or newly constructed as a replacement for the contaminated property. For additional information see the Board of Equalization's Letter To Assessors 2007/047 - Property Tax Relief - Contaminated Property.
- An application
must be filed with the Assessor's Office in order to receive any of these benefits. Base Year Value Transfer Application forms are available online, or you may request a form by calling
(916) 875-0750 (8am to 4pm), or by fax at