Jordan Z. Marks

ASSESSOR | RECORDER | COUNTY CLERK

County of San Diego

Property Tax Relief for Seniors & Disabled

State law provides property tax savings for those 55 years or older who sell their home and purchase another one of equal or lesser value. Additionally, there are State sponsored property tax relief programs available to help senior citizens on limited income, legally blind and disabled.

Reappraisal Exclusion for Seniors - Occurring Before April 1, 2021

Proposition 60/90 Reappraisal Exclusion for Seniors

This is a property tax savings program for those aged 55 or older who are selling their home and buying another of equal or lesser value. Under Proposition 13, a home is normally appraised at its full market value at the time it is purchased. This program allows the taxable value on the original home to be transferred to the replacement home thereby preventing an increase in property tax.

  • Proposition 90 - The following 11 counties have an ordinance. implementing the intercounty base year tax value transfer provisions of Section 69.5 of the Revenue and Taxation Code for persons age 55 and over and disabled person (Prop 90 & 110): Alameda, El Dorado, Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Clara, Tuolomne, Ventura.

Reappraisal Exclusion for Seniors - Occurring On or After April 1, 2021

Proposition 19 Reappraisal Exclusion for Seniors

This is a property tax savings program for those aged 55 or older who are selling their home and buying another home. Under Proposition 13, a home is normally appraised at its full market value at the time it is purchased. This program allows the taxable value on the original home to be transferred to the replacement home thereby preventing an increase in property tax.

Don’t forget to file a Homeowners’ Exemption to save $70.00 along with your Senior Exclusion
 View the Homeowners’ Exemption page for additional information

State Property Tax Postponement Program - Seniors and Disabled

The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $49,017 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.

How do I qualify for this program?

To be eligible for Property Tax Postponement Program, you must:

  • Be at least age 62, or blind, or have a disability
  • Own and occupy the home as your primary place of residence
  • Have a total household income of $49,017 or less
  • Have at least 40 percent equity in the property
  • Other requirements. 

More details are available on the State Controller's website.

For questions on how to apply please contact the State Controller's Office at (800) 952-5661 or postponement@sco.ca.gov  

Please Note

In order to apply, you must complete and submit the necessary application form within three years of the date you buy your replacement property.

In Person:

You are welcome to drop off the completed application at any of our available office locations linked below.

Find a Location

For assistance with completing the form, you are welcome to visit our San Diego Assessor Main Office:

County Administration Center
1600 Pacific Highway, Suite 103
San Diego, CA 92101

By Mail:

Please mail your completed application with the necessary information to the following address:

JORDAN Z. MARKS, ASSESSOR
Senior/Disabled Exclusion Unit
1600 Pacific Highway, Room 103
San Diego, CA 92101
 

Senior | Disabled Reappraisal Exclusion Program (Prop 60/90 - Occurring before Apr 1, 2021)

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.​

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

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

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.​

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

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

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

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

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.​

Senior | Disabled Reappraisal Exclusion Program (Prop 19 - Occurring on/after Apr 1, 2021)

This is a property tax savings program for those aged 55 or older who are selling their home and buying another home.  Under Proposition 13, the home is normally appraised at its full market value at the time it is purchased.  This program allows the taxable value on the original home to be transferred to the replacement home thereby preventing an increase in property taxes.

Yes. 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.

Yes. Both the original and replacement property must be eligible for a homeowner’s exemption. This means that the property must be the owner’s principal place of residence. 

Yes. An individual may qualify three times.

Yes.  The replacement home can be any value and any amount over 100% of the original home’s market value will be added to the transferred taxable value.

Yes.  You must sell your original home and buy your new property within a two-year period in order to qualify.  Effective January 1, 2007, applications can be filed any time after the date a replacement home is purchased, or new construction of a replacement home is completed.  However, if the applications is filed after three years, the exclusion will only be applied prospective from the date the application is filed.

No.  The replacement home can be any value and any amount over 100% of the original home’s market value will be added to the transferred taxable value.  The sale price of the original and purchase price of the replacement must represent fair market value for this program.

Yes.  All 58 counties in California participate in this program.  You can transfer your taxable value between any of the counties in California.

Yes. New construction does qualify for this program, although there are specific requirements that must be followed.  The market value of the new construction can be of any value and any amount over 100% of the original home’s market value and will be added to the transferred taxable value.  If you are interested in pursuing this option, you may contact the Assessor’s office at (619) 531-5481 to go over the requirements.