Proposition 90 – It’s Time for Nevada County to Opt-In!
Local government can have a huge impact on the local economy – Proposition 90 is an excellent example of this: Proposition 90 is a state law that must be enabled or opted in by each participating county in order for seniors moving to Nevada County to transfer their previous property tax base when they sell a primary home and purchase or build a new home in Nevada County.

Why is this important?
Prop 90 is an important tool for seniors who would otherwise feel locked in to keep their long held primary residence rather than downsizing or migrating to a less hectic area such as Nevada County.
With the passage of Prop. 13 in 1978 the State’s Constitution was amended to set a base year for the real property assessed valuation (av), and the amount that one’s property taxes could increase per year was capped creating a higher sense of security regarding property tax liability each year. Under Prop. 13 the timing for a re-evaluation of a given property’s full cash value was established at the point of change of ownership (sale). The potential significant increase in property taxes can cause seniors to feel financially trapped in their current home, unable to move closer to family support and or a more relaxed community for retirement.

Unfortunately…
Prop. 90 was written in such a way that each California County has to affirmatively act – Opt in, introducing and approving an Ordinance for base value transfers to be made available to interested seniors.

Nevada County has an opportunity to extend this welcoming hand of tax relief to eligible seniors via the introduction and adoption of Prop 90 by implementing an ordinance to do so.

Nevada County is ripe for inclusion among those forward thinking counties of neighboring El Dorado, Tuolumne. Nevada County is losing property sales as seniors choose to relocate to these nearby counties that accept inter-county transfer of base year value.
Nearby counties with existing Prop 90 programs have similar populations, geography, economic drivers, housing conditions community distribution and are rural. This proves that Prop 90 will have a huge positive impact if adopted in Nevada County.

The population segment eligible for Prop. 90 tax relief consideration represents highly desirable additions to our community both in economic terms and contributing to the social vibrancy of our area – Prop. 90 is the tool to attract such assets to our community!

Statistics have shown that Prop. 90 has a minimal to neutral impact on property tax roll revenue and is, in fact, an investment in the county and its future.