Only 9 counties participate in inter-county transfers http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm#1 http://www.boe.ca.gov/proptaxes/faqs/proposi

Only 9 counties participate in inter-county transfers http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm#1 http://www.boe.ca.gov/proptaxes/faqs/propositions60_90.htm#1 And as you point out, if you are under 55 then none of this applies.