REAPPRAISAL EXCLUSION PROGRAM

Q: What does the Reappraisal Exclusion Program for senior citizens provide?

A:  This program provides one-time property-tax relief for seniors over 55 by preventing a property valuation increase when they sell a home and purchase another home of equal or lesser value.

Q: Are there property value limits on this program?

A:  Generally, the value of the replacement property must be equal to or less than the market value of the original property.

Q:  If I buy a replacement home with a much higher value than my present home, can I qualify for a partial exclusion?

A:   No. Partial exclusions are not allowed under this program: it is either all or nothing.

Q: Is there an age requirement to qualify?

A:  The property owner must be 55 or older at the time the original property is sold in order to qualify. For married couples, only one spouse must be 55 or older.

Q: Can a taxpayer apply for and receive the benefit of Prop 60/90 more than once?

A:  No. You are not eligible if you have been previously granted this benefit.

Q: Is there a time limit that applies to this program?

A:  You must buy your replacement home within two years of selling your original property in order to qualify.

Q: Must the property be owner-occupied?

A:  Both properties must qualify for a homeowner’s exemption, which requires that a property be the owner’s principal place of residence.

Q: If I live in another California county, can I sell my home there and buy a replacement home in San Diego County, and still qualify for this program?

A:  You can move from any county in California to San Diego County and qualify.

Q: If I decide to build my own replacement property, would it qualify under this program?

A:  New construction qualifies for this program, but there are specific requirements that must be met. It is recommended that anyone wanting to pursue this option contact the assessor’s office first to go over these requirements at (619) 531-5481.

Q: How do I apply?

A:  In order to qualify, you must complete and submit the necessary application form within three years of the date you buy your replacement property. You may request an application by calling (619) 531-5481 or Click here for REAPPRAISAL EXCLUSION FOR SENIORS APPLICATION, PROP60/90 or the REAPPRAISAL EXCLUSION FOR DISABLED APPLICATION, PROP110.and CERTIFICATE OF DISABILITY. This document is in AcrobatPDF format.