Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 493.0090

493.0090 Middle Generation Limitation. Grandfather had three children, two sons and one daughter; however, one son predeceased him. The predeceased son was survived by his wife, who is grandfather's daughter-in-law (daughter-in-law/mother) and two children (grandchildren). The daughter-in-law/mother had not remarried at the time of grandfather's death in December 2007. The property passed under the laws of intestate succession to the grandfather's surviving son and daughter and the grandchildren. The grandparent-grandchild exclusion from change in ownership is available when all of the parents of the grandchildren who qualify as the "children" of the grandparents have died or no longer qualify as "children." In this situation, the exclusion is not available because all of the persons who qualify as children of the grandfather and parents of the grandchildren are not deceased. Since the daughter-in-law/mother qualifies as a child of the grandfather because she did not remarry after her husband's death and she is not a stepparent to the grandchildren, the transfer to the grandchildren is not eligible for the grandparent-grandchild exclusion. C 11/16/2009.