【养老地产】55岁以上购房的地产税置换 Senior Citizen - Tax Base Transfer

Santa Clara County 对于55岁以后长者购房有地产税优惠, 具体请看县政府的规定:

https://www.sccassessor.org/index.php/tax-savings/transferring-your-assessed-value/senior-citizen-over-age-55-within-county

Senior Citizen - Tax Base Transfer

Within Santa Clara County (Proposition 60)

Proposition 60 allows homeowners 55 years of age or older to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence within Santa Clara County.

Do I Qualify?

Santa Clara County 对于55岁以后长者购房有地产税优惠, 具体请看县政府的规定:

https://www.sccassessor.org/index.php/tax-savings/transferring-your-assessed-value/senior-citizen-over-age-55-within-county

Senior Citizen - Tax Base Transfer

Within Santa Clara County (Proposition 60)

Proposition 60 allows homeowners 55 years of age or older to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence within Santa Clara County.

Do I Qualify?

To qualify for a Prop 60 tax base transfer, a few criteria must be met. First, either the claimant or claimant’s spouse must be age 55 or older when the original residence is sold. 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 60 exclusion include, but are not limited to:

  • The principle claimant or the claimant's spouse who resides with the claimant must be at least 55 years of age at the time the original residence is sold. 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: Relief pursuant to Section 69.5 (Proposition 60 and 90) of the Revenue and Taxation Code can be granted only once, except for certain circumstances regarding severely and permanently disabled persons as defined in Revenue and Taxation Code Section 74.3.
    • 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 evidence and/or declare under penalty of perjury that you are at least 55 years of age.
  • 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 60 requests may be obtained by contacting the Real Property Division of the Santa Clara County Assessor’s Office or downloading the form below.