Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
625.0163 Principal Residence. Revenue and Taxation Code section 63.1(b)(1) provides that a "principal residence" includes only that portion of the land underlying the principal residence that consists of an area of reasonable size that is used as a site for the residence. An area of reasonable size can include multiple contiguous parcels as long as all parcels are part of an economic unit and are not readily severable. Other factors that may be considered include minimum zoning requirements, physical terrain, access, and actual use. C 8/2/2006.