Homeowners Age 55+ (Proposition 60/ Proposition 90)

Richard N. Benson, Assessor - Recorder - County Clerk
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Proposition 60 (Prop 60) allows homeowners who are 55 years of age or older to sell their primary residence and transfer the base year value of that property to a replacement residence. If you sell your home and purchase a replacement home of equal or lesser value, and meet all the qualifying conditions, you may qualify for this one time transfer. This provides property tax relief for seniors by preventing a tax increase if they sell their existing home and buy another home of equal or lesser value. You have 2 years from the date that you sell your original residence to purchase or construct a replacement residence.

Learn more about transferring base year value to a replacement residence at the California State Board of Equalization website.

You may also download the Prop 60 Form.

Questions and Answers

Click on a question to see the answer, or Open All Questions.

To apply for the Transfer of Base Year Value — People 55 Years of Age and Older (Prop. 60) — or if you need additional information or have more questions, please contact the Marin County Assessor Ownership Transfer Division. The phone number is (415) 473-7854 or contact us using email. The office of the Marin County Assessor-Recorder-County Clerk is located at the Marin County Civic Center Room 208, 3501 Civic Center Drive, San Rafael, CA . Office hours are 9:00 a.m. – 4:00 p.m., Monday through Friday.

You may also visit the Transfer of Base Year Value (Proposition 60/90) FAQ section for additional information.