| Prop
110 - 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 Section 69.5 of the Revenue &
Taxation Code, 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.
For more information, or if you are not certain
about the information you are looking for, call the
Santa Clara County Assessor’s Office @ 408-299-5500
Contact
us for more info on Santa Clara County Proposition 110
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