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Reappraisal Exclusion for Persons 55 and Over or Disabled - Prop. 60
Disabled property owners or senior citizens over 55 years of age can buy a replacement residence of equal or lesser value than their existing home and transfer their current tax value to the new home. The purpose of this is to provide tax relief for disabled persons and seniors by preventing a property tax increase if they sell their existing home and buy another one.

Claim of Person(s) at Least 55 Years of Age for Transfer of Base Year Value to Replacement Dwelling (PDF)

Santa Barbara County - About Prop. 60 (PDF)

If you have read the above two documents and still have questions, please refer to the following:

State Board of Equalization Letter to the Assessors Prop. 60, 90, 110 (PDF)
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