Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

625.0000 PARENT-CHILD TRANSFER

Annotation 625.0011

625.0011 Adoption. Revenue and Taxation Code section 63.1(a)(3)(D) provides that "child" includes any child adopted by the parent or parents pursuant to statute, other than an individual adopted after reaching the age of 18 years. The status of adoption as established by a foreign jurisdiction must be recognized in California under principles of comity and full faith and credit. Based on case law, a child adopted in another state or country before the age of 18 is considered to be an adopted child pursuant to statute under California law and is eligible for the parent-child exclusion on property received from the adopting parent. The assessor may require that the taxpayer provide documentation proving the validity of the adoption. C 1/25/2012.