The seller of the original residence, or spouse who resides with the seller, must be at least 55 years of age at the time of the sale. The replacement property must be purchased or newly constructed within two years before or after of the sale of the original property. The seller must claim this relief within three years of purchasing or completing new construction of the replacement property. This is a one-time benefit. Proposition 60/90 relief cannot be granted if the claimant, or spouse, was granted relief in the past.
If the replacement is purchased in Los Angeles County, the original can be located in Los Angeles County or any other California county. Several other counties have passed similar Proposition 90 local option ordinances. If you want to relocate in another county, contact that county for Proposition 90 eligibility.