Property Tax Relief for the Disabled
Proposition 110 is a constitutional initiative passed by California voters that provides property tax relief for severely and permanently disabled claimants when they sell an existing home and buy or build another.
Implemented by section 69.5 of the Revenue and Taxation Code*, it allows the transfer of the base-year value of an existing home to a newly purchased or constructed home. Transfers are allowed within the same county (intracounty) and in select counties, transfers are allowed from one county to another county (intercounty).
In addition, the initiative provides relief for modifications that make a home more accessible for a severely disabled person (section 74.3).
For more, click here http://www.boe.ca.gov/proptaxes/faqs/propositions110.htm#1.