Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
625.0060 Date of Death. The parent-child exclusion from change in ownership does not apply in situations that involve the vesting of title to property on the death of a trustor that occurs prior to November 6, 1986, even if the trustee delays transferring legal title to the child-beneficiary until after that date. C 5/11/1989.