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
200.0092 Purchase. In determining whether a replacement property has been purchased within two years of the sale of the original property, the timing of purchases of partial interests must be taken into account. If a partial interest was obtained outside the two year period, Revenue and Taxation Code section 69.5 is inapplicable. C 9/6/1994; C 11/24/1999.