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
200.0084 Proposition 90 Ordinances. A local ordinance containing language which is not in conflict with Revenue and Taxation Code section 69.5 or section 2 of article XIII A of the California Constitution and which allows for the transfer of a base year value in a specific instance, not otherwise addressed in the statute or Constitution, should be followed by the assessor. C 12/18/1995.