Severely and Permanently Disabled Property Owners (Prop. 110)
Prop. 110 is a constitutional amendment approved by the voters of California in 1990. It is codified in R&T Code, Section 69.5, 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.
Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling
Certificate of Disability (Must Be Completed By Licensed Physician or Surgeon)
If you have any questions or need a form, please call (714) 834-2727.