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
200.0096 Purchase. A replacement property that is purchased from a person's registered domestic partner is not eligible for a transfer of base year value under Revenue and Taxation Code section 69.5. "Purchase" is defined in Revenue and Taxation Code section 67 as a change in ownership for consideration. A transfer of real property between registered domestic partners is not a change in ownership under Revenue and Taxation Code section 62(p). Thus, property acquired from a registered domestic partner is not considered "purchased" for purposes of section 69.5. C 9/10/2007.