Prop 13 - California
On a past post I mentioned that if I found the counties that participate in Proposition 90 that allows a homeowner to transfer the factored base year value of a property in one county to a second property in another county I'd pass it on.
Here they are:
Alameda, Kern, Los Angeles, Modoc, Orange, San Diego, San Mateo, Santa Clara and Ventura.
Call the county tax assessors office for requirements. Two requirements are: must be 55 years of age at the time original residence was sold; replacement residence must be purchased within two years of the sale of original residence.