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WRIGHT v. COUNTY OF SAN MATEO

No. A153687.

33 Cal.App.5th 931 (2019)

RICHARD S. WRIGHT et al., Plaintiffs and Appellants, v. COUNTY OF SAN MATEO, Defendant and Respondent.

Court of Appeals of California, First District, Division Four.

March 29, 2019.

Attorney(s) appearing for the Case

Charles H. Rible for Plaintiffs and Appellants.

John C. Beiers and Rebecca M. Archer for Defendant and Respondent.

OPINION

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 the property tax basis of their principal residence to a replacement dwelling of equal or lesser value in the same county...

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