Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
200.0000 BASE YEAR VALUE TRANSFER
(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE
200.0062 Original Property. The status of a property as a duplex or a single family residence is, for purposes of Revenue and Taxation Code section 69.5, determined as of the date the property is sold. An owner claiming that a duplex has been converted to a single family residence has the burden of establishing that is so; otherwise each unit of a duplex is to be considered as a separate original property. C 6/13/1990.