Proposition 90
Proposition 90
Proposition 90 allows a homeowner to transfer the base year value of their principal residence in one county to a newly purchased residence in another county providing that certain requirements are met. Only a limited number of counties are participating in Proposition 90.
Proposition 90 Requirements (Santa Clara County):
- The requirements for Proposition 90 in Santa Clara County are the same as for Proposition 60 except for the following:
1. Effective date: November 9, 1988.
2. A non-refundable processing fee of $78 is required.
- The effective dates and filing fees vary from county to county. Those property owners interested in transferring the base year value from their principal residence located in Santa Clara County to a newly purchased residence in another county should call that county to make sure that the other county is participating in Proposition 90.
- Applications must be filed in the county where the newly purchased residence is located.
- The following is a list of those counties which have approved Proposition 90 and will currently accept base year value transfers from other counties.
| APPROVED | EFFECTIVE DATE |
| Alameda | November 9, 1988 |
| El Dorado | February 15, 2010 |
| Los Angeles | November 9, 1988 |
| Orange | November 9, 1988 |
| San Diego | November 9, 1988 |
| San Mateo | November 9, 1988 |
| Santa Clara | November 9, 1988 |
| Ventura | May 4, 1992 |
For More Information Please Contact:
Assessor Real Property - General Questions, Property valuations and Propositions 3, 8, 60, 9070 West Hedding St., East Wing
5th Floor
San Jose, CA 95110
Phone: 408-299-5300
Email: RP@asr.sccgov.org
Fax: 408-298-9439