Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Property Tax Annotations

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Annotation 493.0030

493.0030 Daughter-In-Law. The grandparent-grandchild exclusion does not apply to a transfer from a grandmother to her grandchildren when the daughter-in-law to the grandparent (and mother to the grandchildren) was separated but not divorced from her now-deceased husband. Revenue and Taxation Code section 63.1(c)(3)(C) provides that a son- or daughter-in-law qualifies as a child of a mother-in-law or father-in-law until remarriage if the marriage on which the in-law relationship is based is "terminated" by death, or until divorce. The use of the word "terminated" expresses the Legislature's intent that the in-law relationship exists until the marriage no longer legally exists. Legally separated spouses are still married. A legal separation, even that of many years, is not equivalent to a divorce for purposes of this exclusion. Unless the daughter-in-law has remarried, the exclusion is unavailable if the daughter-in-law to the grandmother is still living and was only separated and not divorced from her now-deceased husband. C 2/3/2009.