Prop 13 only controls the rate of annual Property Tax increases. Sounds like you are more interested in Props 60, 90, and 110.
There are actually THREE CA Propositions that allow transfer of tax base. In fact, there are special circumstances that not only allow some to transfer tax base TWICE, the replacement property may be 110% of the sale price (see page 2 of the linked document below).
PROP 60 provides for the transfer of a base year value from a principal residence to a replacement dwelling within the SAME County by a homeowner age 55 and over.
PROP 90 authorizes County boards of supervisors to adopt ordinances allowing base year value transfers between DIFFERENT counties. As of 2/15/10 (confirm current status before taking any action) only the following eight counties in California have an ordinance enabling intercounty base year value transfers:
Alameda, Los Angeles, San Diego, Santa Clara, El Dorado, Orange, San Mateo, Ventura
Now, generally, a person can use Prop 60 or 90 only once. However, PROP 110 provides the sole exception where a person first received relief for age and then subsequently the claimant or claimant's spouse became severely and permanently disabled and has to move because of the disability.
Prop 110's Section 74.3(b) extends Prop 60 & 90 to "... any person who has a physical disability or impairment, whether from birth or by reason of accident or disease, that results in a functional limitation as to employment or substantially limits one or more major life activities of that person, and that has been diagnosed as permanently affecting the person's ability to function, including, but not limited to, any disability or impairment that affects sight, speech, hearing, or the use of any limbs."
Whatever you do, please consult a tax/financial/estate planner before making your final decision!
You can read much more about the three propositions here: http://docs.Steven-Anthony.com/Prop60-90-110.pdf
Here is a link to look at any San Diego County property for tax information-from a county site-below. Click on search or pay online box...
Hope that helps on the tax question.
You also mention prop 13. Presumably, you are referring to prop 60, for California owner occupied property, where one owner is at least 55. You can transfer your tax base to a home of equal or lower value within + or - two years. There is even an inflation help of 5% or 10% depending on when you take the transfer. Prop 90 is the one that allows the transfer between some counties and yes, San Diego accepts the transfer from other counties. Just in case you didn't know, prop 110 (for disabled folks) can be used with out any age restrictions and it is the only way to do another property tax transfer after using prop 60/90 previously.
Hope this information helps too. Fred
I agree it sounds quite low. The process for determining the construction of a property tax bill for an individual property is covered below:
"Estimating Property Taxes in CA"
Not sure where the number came from, but in North San Diego County you can calculate taxes very close by using the multiplier of 1.25% against the SOLD price point. In this case a home SOLD at $750,000 would have property taxes of $9,375.00 per year.
Should you have any further questions, contact me.