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Tax-Saving Strategies

What Are Propositions 60 and 90?

These propositions provide a one-time property tax benefit by preventing reassessment when those 55 years or older sells his/her existing residence and purchases or constructs a replacement residence worth the same or less than the original property. This proposition either applies to the principal claimant of the original residence or a spouse who resides with the seller who must also be 55 years of age at the time of the sale.

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