Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
200.0000 BASE YEAR VALUE TRANSFER
(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE
200.0061 Original Property. For purposes of the statutes permitting the transfer of base year values for persons over age 55, each unit of a multiunit dwelling shall be considered a separate "original property." If a person lives in one side of a duplex he or she owns, only the value of the one side may be considered in determining whether or not the "equal or lesser value" requirement of Revenue and Taxation Code section 69.5 has been satisfied. C 9/21/1989.