應該是新房高於舊房，看這個prop19 陳述：

來源: 旭日之下白月夢 於 2024-06-04 19:00:25 [] [舊帖] [給我悄悄話] 閱讀數 : (1713 bytes)
本帖於 2024-06-04 19:01:37 時間, 由普通用戶 旭日之下白月夢 編輯
回答: 新房價格不高於舊房的情況下才可以 由 9876543 於 2024-06-04 18:58:08
Ballot year: 2020
Ballot text: Changes Certain Property Tax Rules. Legislative Constitutional Amendment. * Permits homeowners who are 55, severely disabled, or whose homes were destroyed by wildfire or disaster, to transfer their primary residence’s property tax base value to a replacement residence of any value, anywhere in the state.
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