In November 1988, voters in the State of California approved Proposition 90, which is designed to allow people over the age of 55 to move from one county to another and retain their property tax base. Through the years many Counties have opted out of this option. The list tends to change from year to year.
Here is a list of Counties that accpet the tax value transfers: Alameda, Los Angeles, Orange, San Diego, San Mateo, Santa Clara and Ventura.
Counties that have rejected Prop 90 in recent years include: Butte, Calaveras, Contra Costa, El Dorado, Fresno, Inyo, Kern, Lake, Madera, Marin, Mendocino, Merced, Modoc, Mono, Napa, Nevada, Placer, Riverside, Sacramento, San Benito, San Bernadino, San Luis Obispo, Santa Barbara, Santa Cruz, Shasta, Siskiyou, Stanislaus, Solano, Sonoma, Ttinity, Tularea and Yolo.