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Proposition 110

Proposition 110 is a constitutional initiative passed by California voters in 1977 that provides property tax relief for severely and permanently disabled claimants when they sell an existing home and buy or build another. It allows the transfer of the base-year value of their existing home to a newly purchased or constructed home within select counties in the State of California. In addition, the initiative also provides relief for modifications that make a home more accessible for a severely disabled person.


For more information and to apply for Proposition 110, please contact the County Assessor at or (951) 955-6200.