Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
625.0252 Wills. Mother's will left her estate to three children. The estate is comprised of two parcels of real property and $100,000 cash. Child A wishes to receive Property A; Child B wishes to receive Property B; and Child C wishes to receive cash and other assets. A court order pursuant to a petition by a personal representative under Probate Code section 11950 achieves the same result as if the will had contained a provision allowing non-pro rata distributions. Thus, if the distribution is pursuant to a petition filed by the personal representative under section 11950, then the parent-child exclusion may apply. C 3/27/2013.