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Hope this helps. Proposition 90 allows for reciprocity among counties in California: if you move into a county which accepts Proposition 90, you may take your old, lower Proposition 13 value with you, regardless of from which county you move. As of Jan. 2007, Alameda, San Mateo, Santa Clara, San Diego, Los Angeles, Ventura, and Orange County accept Prop 90.

http://www.smallprop.org/newsletter/index.cfm/id/31.htm

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Q: Which California Counties allow a principal residence tax base transfer when selling?
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