print

Senior Citizen Programs

Prop 60 – Prop 90 - Transfer of Base Year Value

The provisions of Revenue and Taxation Code Section 69.5 (Proposition 60) allow taxpayers at least 55 years of age to purchase a new residence of equal or lesser value than their former residence in Ventura County and transfer the assessed value (not taxes) of their former residence to the new residence.  The original and the replacement properties may be in Ventura County or the original can be from another county. Some restrictions apply; see Important Information about Propositions 60 & 90 for more information. If you qualify, you may complete the Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling (Prop 60/90) form.

If you would like additional information regarding this subject, you may submit your question to our public service staff by using our Public Inquiry Form

Parent to Child Exclusion and Grandparent to Grandchild Exclusion

The transfer of the principal place of residence between parents and children or grandparent to grandchild (and the transfer of up to $1 million of any other real property between parents and children and grand parents and grandchild) is excluded from reappraisal if an application is filed timely. Transfers between grandparents and grandchildren may also qualify for this exemption when both parents of the eligible grandchildren are deceased.

For more information see the Ownership Transfers within the Family section of our web site.

Homeowner Assistance Program

IMPORTANT: The State budget, approved for the 2008/09 fiscal year, deleted funding for the Homeowner Assistance Program. Since there is no funding in the State budget for this program, 2008 claims cannot be paid or processed. If you have any questions, please contact the State Franchise Tax Board at
(800) 852-5711 or visit their web site

Property Tax Postponement

On September 28, 2014, Assembly Bill 2231 was signed into law reinstating, with some revisions, the State Controller's Property Tax Postponement Program. The program allows senior, blind and disabled citizens, with an annual income of $35,000 or less and 40% equity in their homes, to apply to defer property tax payments on their primary residence. Beginning October 1, 2016 applications may be filed with the State Controller. For more program information contact the State Controller's Office at 1-800-952-5661 or visit their website.