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PTLG Table of Contents > Property Tax Annotations > P > 625.0000 PARENT-CHILD TRANSFER > 625.0075

Property Taxes Law Guide – Revision 2017

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625.0000 PARENT-CHILD TRANSFER

Annotation 625.0075

625.0075 Disabled Child. The legislative history of this exclusion appears to warrant the conclusion that the $20,000 income limitation should be applied only to a parent(s) and a disabled child who reside in the same house in the year that the house is transferred to the child. C 10/29/1985.