Propositions 60 and 110

Transfers of Base Year Value for Person(s) at Least 55 Years of Age and Disabled Persons

(For base transfers occurring on or before March 31, 2021 only)

Note: On November 3, 2020, California voters approved Proposition 19, The Home Protection for Seniors, Severely Disabled, Families, and Victims of Wildfire or Natural Disasters Act. The provisions of Proposition 19 modify certain aspects of Prop 60 and Prop 110 effective April 1, 2021. For information on base transfers occurring on or after April 1, 2021, click here.


Prop 60 and 110 are tax provisions that allow for the transfers of a base year value within the same county for persons who are at least 55 years of age or disabled. Qualifying property owners can transfer their tax base from their current home to a replacement home if certain requirements are met. The purpose of these tax benefits is to provide tax savings to seniors and disabled persons when they sell their existing home and purchase a replacement. If both the sale and the purchase occurred on or before March 31, 2021, a claim under Proposition 60 and 110 must be filed within three years of purchasing or completing new construction of the replacement property. If a claim is filed after the three-year period, relief will be granted beginning with the calendar year in which the claim was filed.

For more information, eligibility requirements, and claim forms, click links below.

Santa Barbara County – About Proposition 60

Download BOE-60-AH Claim of Person(s) at Least 55 Year of Age
for Transfers of Base Year Value to Replacement Dwelling (Intracounty)

Download BOE-62 Disabled Persons Claim
for Transfer of Base Year Value to Replacement Dwelling

Download BOE-62-A Disabled Persons Certificate of Liability