Proposition 110

About Prop 110

Prop. 110 is a constitutional amendment approved by the voters of California in 1990. It is codified in Section 69.5 of the Revenue & Taxation Code, and allows homeowners who are severely and permanently disabled to transfer an existing Prop. 13 factored base year value to a replacement residence, if certain qualifying conditions are met. Some counties have not adopted local ordinances to implement Prop. 110. Before attempting to transfer your base year value to another county under the provisions of Prop. 110, you should contact the local county Assessor to discuss eligibility.

Related Propositions

Proposition 60 (Prop 60)
Proposition 90 (Prop 90)
Proposition 13 (Prop 13)
Proposition 110 (Prop 110)
Proposition 58 (Prop 58)

All information posted is deemed accurate, but can not be guaranteed. Please consult your local tax assessors office to verify current status and provisions of this proposition before selling your home.