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January 12, 2011 Written by 

Severely and Permanently Disabled Property Owners

Tax Base Transfer (Proposition 110)

Proposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principle residence to a newly purchased or constructed replacement residence.

Do I Qualify?

To qualify for a Prop 110 tax base transfer, a few criteria must be met. First, the claimant must have a severe or permanent physical disability that requires them to move to a new residence to meet the needs of their disability. Second, the market value of the replacement residence must be equal to or less than the market value of the residence sold. Third, the replacement residence must be purchased within two years either before or after the current residence is sold.

The detailed requirements for the Prop 110 exclusion include, but are not limited to:

  • The principle claimant must have a severe or permanent physical disability that requires them to move to a new residence to meet the needs of their disability. The claimant must be an owner on record of both the original and replacement residences.
  • The replacement residence must be equal to or lesser in value than the original residence. "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.
  • The replacement residence must be purchased or newly constructed within two years either before or after the sale of the original residence. The purchase or new construction of the replacement dwelling must include the purchase of that portion of land on which the replacement dwelling will be situated.
  • The sale of the original residence must qualify for reassessment under the provisions of California Revenue and Taxation Code Section 110.1
  • The principle claimant must have ONE of the following:
    • Received, or was eligible for, a Homeowner's Exemption

or

    • Received a Disabled Veteran's Exemption on both the original and replacement residences
  • Claims must be filed within three years from the date the replacement residence is purchased or newly constructed to receive full relief. Claims filed after the three year time period will receive Prospective Relief only. You must complete the claim form and provide a Certificate Of Disability, completed by the claimant and his or her physician.
  • Special rules apply to multi-unit dwellings and mobile homes.  Please contact our office at 408-299-5300.

How Do I Apply?

Application forms for Prop 110 requests may be obtained by contacting the Real Property Division of the Santa Clara County Assessor’s Office or downloading the form below. These are to be completed along with a Certificate of Disability form from the claimant and claimant’s physician.

If you are transferring a tax base within Santa Clara County, submit these two forms to the Assessor’s Office. If you are transferring a tax base from outside of Santa Clara County, a non-refundable processing fee of $78 is required along with these forms.

Checks should be made out to County of Santa Clara. Mail completed forms to 70 West Hedding St, East Wing, 5th Floor, San Jose, CA 95110, Attention Prop 60/90/110.

You may download the forms here.

Related Attachments:

 



Real Property Division

County Government Center
East Wing, 5th 
Floor
70 West Hedding Street
San Jose, CA 95110
Phone: 408-299-5300
Fax: 408-299-3015
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