The California State Board of Equalization announced this month that San Bernardino has expanded the base year value transfer provisions. Now ten counties in California have reciprocity for intercounty base year value transfers.
To learn more about this, please see an article published by Tax Analysts this year. Here is an excerpt from the article:
“In 1986 voters approved Proposition 60, which allowed for tax relief if homeowners who were 55 years or older or permanently disabled sold their residence and purchased a new residence within the same county. Proposition 90 [. . .] expanded Proposition 60, allowing tax relief for residents from different counties to transfer their base year value to the new county [. . . subject to an enabling ordinance by a county’s board of supervisors].”