Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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B

200.0000 BASE YEAR VALUE TRANSFER

(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE

Annotation 200.0063

200.0063 Original Property. A mobilehome subject to the Motor Vehicle License Fee and located on land owned by the claimant does not qualify as original property for purposes of Revenue and Taxation Code section 69.5. "Original property" as used in section 69.5(e) requires that the property include the place of abode, that is, that the transfer of the place of abode must constitute either a change in ownership which subjects it to reappraisal either in accordance with Revenue and Taxation Code section 110.1 or Revenue and Taxation Code section 5803, or result in a base year value determined in accord with section 69.5. C 3/23/1989; C 6/26/1991.