Prop 90

Prop 90 allows homeowners to transfer their low property tax base from another county into El Doardo County. We are one of only 10 counties that participate in this program and the only one outside of the Bay Area or Southern California.

  • One of the property owners must be 55.
  • Replacement residence:
    •   Must be purchased or newly constructed within two years (before or after) of the sale of the original property.  
    •   Must qualify for homeowner’s exemption at the time application is made.
    •   The fair market value of the replacement property must be equal or less than:
      •     100 percent of the original property fair market value as of the date of sale if replacement residence is purchased or newly constructed before the original is sold.
      •     105 percent of the original property fair market value if replacement residence is purchased or newly constructed within 12 months of the sale of the original residence.
      •     110 percent of the original property fair market value if replacement residence is purchased or newly constructed between 12-24 months of the sale of the original residence.
  • If the replacement residence is purchased first, the change in ownership will be assessed until the original residence is sold.
  • The county will take the application and verify the information with the prior county.
  • The application fee is $500 and is due at the time the application is submitted. The Assessor holds the check until the transfer is approved. 

Visit the Assessor’s web site or contact Karl Weiland, Assessor at 530-621-5757 for more information.


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