Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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P

625.0000 PARENT-CHILD TRANSFER

Annotation 625.0036

625.0036 Claims. As of September 30, 1990, and thereafter, a claim for exclusion of a parent/child transfer from change in ownership must be filed within three years after the date of the transfer for which the claim is being filed or prior to the transfer of the real property to a third party, whichever is earlier. A claim for exclusion is "timely filed" only if the minimum information required by Revenue and Taxation Code section 63.1(d) is provided before the appropriate deadline. LTA 10/29/1991 (No. 91/76); LTA 2/28/1992 (No. 92/15).