Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
493.0000 GRANDPARENT-GRANDCHILD TRANSFER
493.0115 Re-Affirmation of Deed. A "re-affirmation" of deed recorded after the effective date of the grandparent-grandchild exclusion does not negate an earlier transfer evidenced by a deed recorded before the effective date of the exclusion; nor does it constitute a transfer under Revenue and Taxation Code section 60. Apart from a valid rescission or a rebuttal of the deed presumption, the date of a change in ownership cannot be "undone" or "invalidated." C 10/27/1998.