Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 0.5. Implementation of Article XIII A of the California Constitution
Chapter 2. Change in Ownership and Purchase (View entire chapter)
- 60 Meaning of "change in ownership"
- 61 "Change in ownership" includes
- 62 "Change in ownership" exclusions
- 62.1
Mobilehome parks - 62.2 Mobilehome parks
- 62.3 Cotenancy interests; principal residences
- 62.5 Floating home marinas
- 62.11 Certificates of sale; right of redemption period
- 63 Interspousal transfers
- 63.1 Transfers between parents and their children
- 64 Corporation and partnership interests
- 65 Termination of joint tenancy or tenancy in common [Repealed]
- 65 Joint tenancy interests
- 65.1 Percentage interests; units or lots in a complex with common areas or facilities
- 66 Vesting of employee benefit plan
- 67 "Purchase"
- 68 "Change in ownership" exclusion; replacement property
- 69 Disaster relief
- 69.3 Transfer of base year value to replacement dwelling; disasters
- 69.4 Transfer of base year value; environmentally contaminated property
- 69.5 Transfer of base year value to replacement dwelling