Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 200.0000 BASE YEAR VALUE TRANSFER > 200.0081

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

200.0000 BASE YEAR VALUE TRANSFER

(a) BASE YEAR VALUE TRANSFER – PRINCIPAL RESIDENCE

Annotation 200.0081

200.0081 Property Held in Trust. An individual holding a residence in trust should be considered the claimant for purposes of Revenue and Taxation Code section 69.5 and should receive the base year value transfer benefit of the section, assuming all of the requirements of the section are met. C 1/22/1999.