Ordinarily under Proposition 13 in California, the value of a home for property tax purposes is re-assessed to market level whenever a change in ownership may take place. This usually results in higher property taxes on the home buyers new home.
In November 1988, the state‘s voters approved Proposition 90, which is designed to induce greater turnover of homes owned by senior citizens. Proposition 90 may provide anyone over the age of 55 with relief from Proposition 13 by allowing them to move from one county to another without undergoing a change in their basic property taxes. El Dorado County is one of only a few in California participating in this tax saving program.