California Proposition 90, Assessed Valuation of Replacement Dwellings (1988)

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California Proposition 90 was on the November 8, 1988 statewide ballot in California as a legislatively-referred constitutional amendment, where it was approved.

Proposition 90 authorized the California State Legislature to extend an existing special valuation program to homes located in different counties. Specifically, it allowed qualified homeowners age 55 or older to transfer the current assessed value of their original home to a replacement residence in another county, but only if the county in which the replacement home is located agrees to participate in the program.

Election results

Proposition 90
Approveda Yes 6,080,268 69.12%

Constitutional changes

California Constitution
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Proposition 90 amended Section 2 of Article XIII A of the California Constitution.

Text of measure


The ballot title was:

Assessed valuation. Replacement dwellings. Legislative Constitutional Amendment.


The official summary said:

"Currently, homeowners over the age of 55 may, under certain conditions, transfer the current assessed value of their home to a replacement dwelling of equal or lesser value located in the same county. This authorizes the Legislature to permit the transfer of assessed valuation to replacement dwellings located in different counties if the county of the replacement dwelling adopts an ordinance participating in the program. Applies to replacement dwellings acquired on or after a county ordinance is adopted, but not before November 9, 1988. Contains provisions concerning the effective date of amendments."

Fiscal impact

See also: Fiscal impact statement

The fiscal estimate provided by the California Legislative Analyst's Office said:

"By itself, this measure would have no direct fiscal effect because it merely authorizes legislative action. If implemented, it would reduce property tax collections in an amount which would depend on the extent of county participation, number of qualifying homeowners, and value of dwellings involved. The property tax revenue loss would not exceed $20 million in the first year if all counties participated and could be substantially less. The revenue loss would increase annually. Sixty percent of the loss would be borne by the cities, counties, and special districts. The remainder would affect school districts and community college districts. Under existing law, the State General Fund would offset the schools' losses beginning in 1989-90."

Path to the ballot

The California State Legislature voted to put Proposition 90 on the ballot via Assembly Constitutional Amendment 1 (Statutes of 1988, Resolution Chapter 64).

Votes in legislature to refer to ballot
Chamber Ayes Noes
Assembly 77 1
Senate 36 0

External links

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