Are you an empty nester looking to downsize, but hesitant to sell because of a higher tax rate on the new property? Well, Proposition 60 could have been written with you in mind. Under Proposition 60, California homeowners 55 and older get a one-time chance to sell their primary residence and transfer its property-tax assessment to a new one, but the market value of the new home generally must be equal to or less than the market value of the old home. Prop. 60 was designed to