1988 California Proposition 90

Referendum on property tax assessment February 2026 Proposition 90 California 1988 11 08 Assessed Valuation. Commission on Replacement Dwellings. California 6,080,268 2,716,732 1988 California Proposition 90 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 1988 California Secretary of State 36 https://archive.org/details/statementofvote81988cali/page/n53/mode/2up 7 September 2025 California Proposition 90 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 8, 1988.California Proposition 90, Assessed Valuation of Replacement Dwellings (1988) https://ballotpedia.org/California_Proposition_90,_Assessed_Valuation_of_Replacement_Dwellings_(1988) 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 another county, is of equal or lesser value than the original property, if the county of the replacement dwelling adopts an ordinance participating in the program. The following counties allow for Proposition 90 transfers into the county: Alameda, El Dorado, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolumne, and Ventura. The county of El Dorado will stop taking property tax transfers through Proposition 90 on December 12, 2018.Exclusions from Reappraisal – Frequently Asked Questions about Propositions 60/90 http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm#transfers California State Board of Equalization 2017-12-12 2017-12-12 https://web.archive.org/web/20171212084415/http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm#transfers deadSenior Citizen - Tax Base Transfer Between Santa Clara and Outside County (Proposition 90) https://www.sccassessor.org/index.php/tax-savings/transferring-your-assessed-value/senior-citizen-over-age-55-outside-county County of Santa Clara See also California Proposition 13 (1978) California Proposition 60 (1986) References External links 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:1988 California ballot propositions 1988 Category:Property tax ballot measures in the United States Category:Taxation in California