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
200.0089 Purchase. If A and B divorce and sell their former home, neither may transfer the base year value of that property to a property owned by a new spouse. Should the new spouse grant A or B an ownership interest in the second property, and assuming all other requirements of Revenue and Taxation Code section 69.5 are met, the divorced spouse grantee would not qualify as a purchaser. C 1/22/1988.