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Qualifications for proposition 90 are as follows:
(1) The purchase or spouse must be 55 years of age, AND
(2) The replacement residence must be equal to or less than the value of the residence sold, AND
(3) The replacement residence must be located in the same county as the property being sold OR must be locate4d in one of the counties which have voted to PASS proposition 90 in order for the real property tax base to be transferred from the former residence to the replacement residence.
Before making plans to move, call the County Assessor’s Office in the county you are moving to and request the most recent information concerning Proposition 90.
The following information is current as of January 1, 1998 but may be subject to change at any time. | 
