Proposition 13 Base Year Value
Transfers to Replacement Properties
Under certain conditions, persons aged 55 and older, or severely
disabled persons of any age may transfer the Proposition 13 factored
base year value of their principal residence to a residence acquired
or built as its replacement (ref. Prop 60 & Prop 90, R&T
69.5).
Principal Residence Intra-County Base Year Value Transfers
(Prop 60):
Property owners of at least 55 years of age may transfer the
Proposition 13 factored base year value of their principal residence
to a replacement principal residence. The replacement must be
of equal or lesser current market value and located within the
same county. At this time Madera County does not accept inter-county base year transfers. Please see the section below for a discussion on Prop 90 transfers. Click for Prop 60/90
"Question & Answer" guide. Please click HERE for the Prop 60/90 claim form.
Principal Residence Inter-County Base Year Value Transfers
(Prop 90):
The base year value of a principal residence may be transferred
between different counties, but only if the county where
the replacement home is located has adopted an ordinance
permitting such transfers. Madera County has not adopted
a Proposition 90 ordinance; hence a transfer from another
county to Madera County is prohibited. However, in some
cases you may be able to transfer your base year value
from Madera County to another county. As of year 2005,
counties accepting inter-county, Proposition 90 transfers
were: Alameda, Los Angeles, Orange, San Diego, San Mateo,
Santa Clara, and Ventura. Click here for Prop
60/90 "Question & Answer" guide. Please click HERE for the Prop 60/90 claim form.
Severely Disabled Principal Residence Base Year Value Transfers
(Prop 60/90):
Additionally, under Proposition 60/90, severely and permanently
disabled persons of any age who meet certain requirements
may also transfer the base year value of their principal residence
to a replacement dwelling of equal or lesser current market value
under the same provisions of the law. Note that the form for
age-55 base year transfer filing is different from that used
for the severely disabled transfer benefit. Click here for detailed
Prop 60/90 "Question & Answer"
guide. Please click HERE for the Prop 60/90 claim form.
Proposition 60 and Proposition 90 base year value transfer
options are a one-time-only benefit. Once granted, the applicant
is no longer eligible to receive the benefit for a subsequent
transfer of a principal residence.
In order to receive either of these benefits an application
must be filed with the Assessor's Office. See the above sections to download the appropriate form or see this page’s last section for contact information.
Base Year Value Transfers for Property Taken by Eminent
Domain or Acquired by a Government entity (Prop 3):
A property owner may transfer the Proposition 13 factored
base year value from any property to a comparable replacement
property where the taken property was taken through eminent domain,
public entity acquisition, or a judgment of inverse condemnation.
In order to receive this benefit an application must be filed
with the Assessor's Office. Click HERE to download the Eminent Domain claim form or see this page’s last section for contact information.
Base Year Value Transfers for Qualified Contaminated Properties:
Section 69.4 of the R&T code allows an owner of a qualified contaminated property to transfer the base year value of that property to a comparable replacement property of equal or lesser value if certain conditions are met. Please click HERE to download the Contaminated Property Base Year Value Transfer form and the qualifying requirements. Please see the contact information at the end of this page if you have any further questions.
Property Acquired or Constructed to Replace Property Destroyed
or Substantially Damaged in a Formally Declared Disaster Area:
NOTE: Do not confuse this program with another Disaster
Relief Program discussed elsewhere on this site.
Owners of property that has been destroyed or substantially
damaged by a disaster (as declared by the Governor) may transfer
the base year value of such property to comparable property within
the same county under certain conditions. ‘Substantially
damaged’ is defined as damage in excess of 50% of the market
value of the property as it was immediately prior to the disaster.
(ref. R&T 69)
Additionally, a similar transfer between different counties
is allowed if the county where the replacement home is located
has adopted an ordinance permitting the transfer. (Madera County
has not adopted such an ordinance; hence such a transfer from
another county to Madera County is prohibited.)
Click here for a detailed overview of Property
Tax Disaster Relief Programs.
In order to receive this benefit an application must be filed
with the Assessor's Office. Please click HERE to download the claim form for see this page’s last section for contact information.
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Contacting Us  |
Madera County Assessor's Office
200 W. 4th Street
Madera, CA 93637
Telephone: (559) 675-7710
Fax: (559) 675-7654
Office Hours: 8:00 AM to 5:00 PM
Monday through Friday
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