This is similar to prop 60 but this allows other counties to accept a transfer of Prop 13 tax base to move from one county to another when a primary residence is replaced with a less expensive home. So if you sell in San Francisco and buy in San Mateo the transfer is allowed as long as the home you are buying is equal or lesser value of the home you sold. The counties that accept prop 90 as of 12/28/2010 are Alameda El Dorado, Los Angeles, Orange, San Diego, San Mateo, Santa Clara, and Ventura.
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