I'm moving to another county in California. How can I prevent my property tax from being reassesed?

This is a question often asked by clients who move from one county to another and are hoping to avoid property tax from being reassessed.

Ordinarily under Proposition 13, the value of a home for property tax purposes is re-assessed to market level whenever a change in ownership takes place. This usually results in higher property taxes for the homebuyer.

In November 1988, the state's voters approved Proposition 90, which is designed to induce greater turnover of homes owned by senior citizens. The measure provides anyone over the age of 55 with relief from Proposition 13 by allowing them to move from one county to another without undergoing a change in their basic property taxes.

In California, person 55 years of age or older may be exempt from reassesment. This really depends on the county in which the replacement property is located. The replacement property must be located in a county that has adopted the provisions of Proposition 90 (this proposition is a "local-option" law). Unfortunately, there are more counties that rejected this Proposition than those who adopted it, Shasta County being one of the counties that rejected it.

Table I below includes a list of California counties that have adopted Proposition 90 ordinance.

Counties which have rejected implementing Proposition 90:

Note: Counties with an asterisk * previously had a Proposition 90 ordinance then repealed it. All other counties listed in Table II never had a Proposition 90 ordinance.

As SRES Designees (Seniors Real Estate Specialists), we serve the 50 plus market of homebuyers and sellers, therefore, we are currently trying to lobby our board of Supervisors in Shasta County to adopt Proposition 90 ordinance. We will put information out as things change.