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1986 California Proposition 60
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Referendum on property tax assessment
February 2026
Proposition 63 California 1986 11 04 TAXATION. REPLACEMENT RESIDENCES. California 5,121,859 1,528,254 1986 California Proposition 60 results map by county.svg County results
Yes
#28497c 80–90% 1px #AAAAAA solid
#47729E 70–80% 1px #AAAAAA solid
#7D9CBB 60–70% 1px #AAAAAA solid
#B6C8D9 50–60% 1px #AAAAAA solid Source: Statement of Vote 1986 California Secretary of State 50 https://archive.org/details/statementofvote41986cali/page/n63/mode/2up 3 September 2025
California Proposition 60 was an amendment of the Constitution of California relating to property tax assessments for older homeowners. It was proposed by the California State Legislature and approved by voters in a referendum held on November 4, 1986.
The amendment allows homeowners over the age of 55 to transfer the assessed value of their present home to a replacement home if the replacement home is located in the same county, is of equal or lesser value than the original property, and purchased or newly constructed within two years of the sale of the present property.California Proposition 60
See also
California Proposition 13 (1978)
California Proposition 90 (1988)
References
30em
External links
Proposition 60 Transfer of Property Tax Base for Senior Citizens
Exclusions from Reappraisal – Frequently Asked Questions about Propositions 60/90 https://web.archive.org/web/20171212084415/http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm 2017-12-12 published by the California State Board of Equalization
Category:1986 California ballot propositions
1986
Category:Property tax ballot measures in the United States
Category:Taxation in California