Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 493.0070

493.0070 In-Law Child. A family trust became irrevocable upon the death of the trustor. The trust provides that upon the death of the trustor the property is to be distributed in equal shares to the trustor's daughter and son. In the event a child predeceases the trustor, the trust provides that such child's share shall be distributed to the child's issue by right of representation. Son predeceased the trustor and has one surviving son (grandson). Son and his ex-wife were divorced prior to the death of the trustor.

Revenue and Taxation Code section 63.1 excludes certain transfers between grandparents and their grandchildren from change in ownership if all children of the grandparents who qualify as parents of the grandchildren are deceased. In this case, Grandson's father is deceased, but his mother is not. As a daughter-in-law of the trustor, she was considered the trustor's "child" for purposes of section 63.1. However, this relationship only existed until their divorce. After the divorce, the only person who qualified both as child of the trustor and parent of Grandson was the Son. Since Son was deceased at the time of the trustor's death, the grandparent-grandchild exclusion may apply to the trustor's transfer to Grandson. C 9/23/2010.