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Under Proposition 19, three transfers will be allowed for homeowners who are over age 55 or physically and permanently disabled, regardless of whether a property owner previously transferred a base year value under Propositions 60/90 and Proposition 110.
Lower My Property Taxes Decline In Value / Prop 8. Calamity / Property Destroyed. Disabled Veterans Exemption. Homeowners Exemption. Nonprofit Exemptions. Transfers Between Family Members. Transfer of Base Year Value to Replacement Dwelling. Assessment A​p​peal.
Proposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principle residence to a newly purchased or constructed replacement residence. The information below only applies to the application of Proposition 110 prior to passage of Proposition 19.
The State Controllers Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $51,762 or less
The Homeowners Exemption, which allows a $7,000 exemption from property taxation, is authorized by Article XIII, section 3, subdivision (k) of the California Constitution and implemented by Revenue and Taxation Code section 218. The exemption reduces a dwellings assessed value on a qualified residence.
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How do I qualify for the Homeowners Exemption? To obtain the exemption for a property, you must be its owner or co-owner (or a purchaser named in a contract of sale), and you must live in the property as your principal place of residence. You must also file the appropriate exemption claim form with the Assessor.

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