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Severely and Permanently Disabled Base Year Value Transfer (Prop. 110)

In a market where real estate values are increasing, the purchase of a home increases both your tax base and your property tax payments. This makes it financially difficult for the severely and permanently disabled to purchase a home suited to their needs. To assist homeowners in this situation, the voters of California passed Proposition 110.

If you meet the eligibility requirements, you may transfer your home’s current Proposition 13 value (base year value) to a different home. In other words, you may be able to pay a similar amount in property taxes if you change your residence. Keep in mind that your tax bill may also be affected by other charges for items such as sewer, water, lighting, and bonds.

Learn more about ‘base year values’

Proposition 13 brought the concept of base year values to the property tax system. When you purchase or construct a home a base year value is established. The base year value is set to the current market value of your property.

The base year value is adjusted each year for inflation, and is limited to a 2% maximum increase per year. This adjusted value is called the ‘factored’ base year value or Proposition 13 value. The Proposition 13 value is the amount used to calculate your tax bill.

Options for transferring your tax base:

  • Intra-County Transfer – Qualified applicants may transfer their home’s current Proposition 13 value (base year value) to a home within the same county.
  • Inter-County Transfer – Qualified applicants may transfer their home’s current Proposition 13 value (base year value) to a home in a California county that has adopted an Inter-County Base Year Value Transfer Ordinance.

This is a one-time benefit. Once you have been approved, neither you nor your spouse can receive this benefit again. If you were previously granted Proposition 60/90 benefits and subsequently become severely and permanently disabled, you may qualify to transfer your base year value again under Proposition 110.

TipYou may also qualify to transfer your base year value in other situations. Please review our information on Over 55 Base Year Value Transfer, Eminent Domain or other Government Acquisition, or Environmentally Contaminated property.


This benefit is open to homeowners who are severely and permanently disabled who sell their primary residence and meet all eligibility requirements. There is no age requirement.

Eligibility Requirements

You must meet all of the following conditions to qualify:

  1. The original property must be subject to re-assessment at its current market value in accordance with the Revenue and Taxation Code 110.1.
  2. Both the original property and replacement dwelling must have been eligible for the Homeowners’ Exemption or entitled to the Disabled Veterans’ Exemption.
  3. The replacement dwelling must be purchased or newly constructed within two years (before or after) of the sale of the original property.
  4. The market value of your replacement dwelling must be equal to or less than the market value of your original home.
  5. An application for tax relief must be filed within three years of the date a replacement dwelling is purchased or new construction of a replacement dwelling is completed. Applications filed after 3 years will be granted prospective relief beginning in the calendar year you file your application.
  6. The disabled person, spouse, or legal guardian must submit a Physician's Certificate of Disability (Form BOE-62A) with their application.

Definition of “Equal to or Lessor in Value”

"Equal to or lesser in value" has been defined as:

  • 100 percent of the market value of the original property as of its date of sale if the replacement dwelling is purchased before the original property is sold;
  • 105 percent of the market value of the original property as of its date of sale if the replacement dwelling is purchased within one year after the original property is sold; or
  • 110 percent of the market value of the original property as of its date of sale if the replacement dwelling is purchased between one and two years after the original property is sold.

To apply for this benefit, choose from the following options:


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