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  2. The replacement housing program allows individuals aged 55 or older to sell their residence, buy a new one of equal or lesser value, and transfer the old residence’s assessed value to the new home. This program prevents the market-value reassessment of the replacement home, providing substantial tax relief.
    seniorsite.org/resource/california-property-tax-relie…
    The replacement-housing program, adopted in 1986 under Proposition 60, is a means of extending Proposition 13 tax limits to a new home under these conditions.
    www.cga.ct.gov/2006/rpt/2006-R-0143.htm
     
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