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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). For more information read the Assessor's Proposition 13 Base Year Value Transfers to Replacement Properties page.
Select the form you need from the following list:
Form Number |
Form Name |
60-AH |
Claim of Person(s) at Least 55 Years of Age for Transfer of Base-Year Value to Replacement Dwelling [Intra-county (Proposition 60) and Inter-county (Proposition 90), When Applicable  |
60-NR |
Notice of Rescission of claim to transfer Base Value to Replacement Dwelling |
62 |
Disabled Person's Claim for Transfer of Base-Year Value to Replacement Dwelling [Intra-county and Inter-county, Where Applicable] |
65-CP |
The Contaminated Property Base Year Transfer form |
68 |
Application for Special Assessment: Property Taken by Government Action (Proposition 3, provides for base year value transfer to similar replacement property). |
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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