Proposition 60 and Proposition 90 are both California property tax relief measures that provide certain homeowners with the opportunity to transfer their property tax base to a replacement residence under specific conditions. Here's an explanation of each:

1. Proposition 60:

• Proposition 60 allows homeowners who are 55 years of age or older to transfer the assessed value of their current primary residence to a replacement property within the same county, as long as certain conditions are met. This transfer helps homeowners avoid a potentially higher property tax assessment that would result from purchasing a new home with a higher market value.
• To qualify for Proposition 60, the replacement property must be of equal or lesser value compared to the original property, and the replacement must occur within two years of the sale of the original property.
• This proposition is especially beneficial for retirees or older homeowners who may want to downsize or move to a more suitable residence without facing a significant increase in property taxes.

2. Proposition 90:

• Proposition 90 extends the benefits of Proposition 60 to homeowners who are moving to a different county within California. It allows eligible homeowners to transfer their property tax base to a replacement property in a different county, provided that the county where the replacement property is located has adopted an ordinance authorizing such transfers.
• Not all counties in California participate in Proposition 90, so homeowners should check with the county assessor's office in both the county they are leaving and the county they are moving to in order to determine eligibility and any specific requirements.
• Like Proposition 60, Proposition 90 also requires that the replacement property be of equal or lesser value compared to the original property and that the replacement occurs within two years of the sale of the original property.

Both Proposition 60 and Proposition 90 aim to provide property tax relief for eligible homeowners in California who are looking to move or downsize without facing a significant increase in property taxes. However, it's essential for homeowners to understand the specific criteria and limitations of each proposition and to consult with local authorities or legal professionals for guidance regarding their individual situations.