Wright v. Cnty. of San Mateo

Revenue and Taxation Code1 section 69.5, which implements Proposition 60, enacted by voters in 1986, allows qualified homeowners over 55 years of age to transfer *518the property tax basis of their principal residence to a replacement dwelling of equal or lesser value in the same county. (Stats. 1987, ch. 186, § 1; Cal. Const., art. XIII A, § 2, subd. (a).) The purpose of the legislation is to provide tax relief to qualified homeowners. (Ibid. )

Here, the County of San Mateo (county) determined that plaintiffs Richard S. Wright and Susan M. Hansch, who are otherwise qualified under the statute,…